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23 November 2000 Internal T.I. 2000-0051907- BED & BREAKFAST OPERATIONS Unedited CRA Tags 18(12) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

5 December 1991 Internal T.I. 9123907 F- RPP Contributions — Collective Bargaining Agreement Unedited CRA Tags ITR 8516(1), 8516(4) 7-912390 Registered Pension Plan ("RPP") Deductibility of Employer Contributions This is in reply to your Round Trip Memorandum of August 27, 1991 requesting    our views on a matter referred to you by the Registered Plans Division.  ...

26 May 1998 Internal T.I. 9733167- INTEREST CHARGES ON AMENDED RETURNS / LOSSES Unedited CRA Tags 161(7)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Thus when the amended return was filed it was merely a matter of substituting one type of loss for another — the taxable income remained nil. ...

8 September 1994 Internal T.I. 9420937- HUSBAND & WIFE PARTNERSHIP Unedited CRA Tags 96 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... September 8, 1994 XXXXXXXXXX District Office Head Office Audit Adjustments & Enquiry Rulings Directorate C. ...

26 October 2021 Internal T.I. 2021-0892731I7- METC – Renovation expenses Unedited CRA Tags Sections 118.2; 118.3; and 118.041; ss 118.4(2); paragraph 118.2(2)(l.2) Principal Issues: Whether the costs incurred to modify an existing deck qualify as a medical expense for purposes of the METC. ... The terms qualifying individual, eligible individual, qualifying expenditure, qualifying renovation, and eligible dwelling are all defined in section 118.041 of the Act and explained on the CRA webpage, titled “Line 31285 – Home accessibility expenses” at canada.ca/line-31285. ...

31 October 2011 Internal T.I. 2011-0421911I7- Stock options- 181.2(4) & GAAP XXXXXXXXXX Unedited CRA Tags 181.2(4)(a) Principal Issues: Does an amount on the balance sheet representing stock options issued to employees of indirect subsidiaries qualify for an investment allowance in the calculation of the issuing corporation's taxable capital pursuant to paragraph 181.2(4)(a)? ...

18 September 2009 Internal T.I. 2009-0318451I7- Language Training- Tuition & Education Tax Credit Unedited CRA Tags 118.5; 118.6 Principal Issues: Is second language training (French or English) at HRSDC certified educational institutions eligible for the tuition tax credit? ...

15 February 2007 Internal T.I. 2006-0206761I7- Lease of used equipment & non-arm's length party Unedited CRA Tags 127(9) 37(1) 37(8)(ii)(A)(I) 127; 2902(b)(iii) Principal Issues: (1) Does paragraph 127(11.8)(a) apply to reduce to nil the cost of acquiring used equipment to the non-arm's length supplier so that the SR&ED claimant is deemed not to have any qualified expenditure in respect of the leased of said equipment? ...

& NETHERLANDS Unedited CRA Tags 212(1)(d) ART 12 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

14 July 1994 Internal T.I. 9407377- NON-RESIDENT PARTNER & 216 ELECTION (7558-3) Unedited CRA Tags 216(1) 115(1)(a)(iii.2) REG 805 216(5) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...