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18 November 1999 Income Tax Severed Letter 9928215- Interpretation Bulletin IT-99R5 — legal fees, child support SUMMARY: Interpretation Bulletin IT-99R5- legal fees, child support—ITA-18(1)(a)—Whether Interpretation Bulletin IT-99R5 “Legal and Accounting Fees” will be revised to reflect Technical Interpretation number 9828805 dated March 31, 1999. ...

7 October 1990 Income Tax Severed Letter- Capital cost allowance — mobile homes Unedited CRA Tags Reg. ...

31 October 1989 Income Tax Severed Letter ACF3316- SR & ED Expenditures October 31, 1989 Mr. ...

The Queen (1982 & 1981) E.E. Campbell 19(1) 613-957-2067 September 26, 1989 19(1) Re: Subaru Auto Canada Ltd. v. ...

29 July 1988 Income Tax Severed Letter 5-6084- [] Unedited CRA Tags Reg. 6208 Dear Sirs: This is in reply to your May 25, 1988 letter concerning paragraph (c) of proposed section 6208 of the Income Tax Regulations. ...

9 December 1983 Income Tax Severed Letter 5-5521- [] Unedited CRA Tags 95(2)(i) XXX This is in reply to your letter of September 23, 1963 with respect to the application of paragraph 95(2)(i) of the Income Tax Act (the Act). ...

7 March 1991 Income Tax Severed Letter- Reciprocal tax treaties — meaning of “periodic payment” Unedited CRA Tags none Subject: Reciprocal Tax Treaties Meaning of "Periodic Payment" This relates to our memorandum dated November 16, 1989 (copy attached), to which we received your interim reply dated February 14, 1991, and is further to the meeting of February 28 attended by the following: B. ...

7 February 1991 Income Tax Severed Letter- Research expenses — “...Current Nature” Unedited CRA Tags 37(2), 37(2)(c)(i) Subsection 37(2) and Subparagraph 37(7)(c)(i) of the Income Tax Act This is in response to the memorandum of February 4, 1991, prepared by F. ...

7 November 1991 Income Tax Severed Letter- Inventory write-down — single venture Unedited CRA Tags none QUESTION 49- INVENTORY WRITE-DOWN- SINGLE VENTURE QUESTION In light of the recent decision in Weatherhead v. ...

24 March 1980 Income Tax Severed Letter 5-1296- [] XXXX P.K. Tang 613-593-6201 March 24, 1980 Dear Sirs: Re: Section 125.1(3)(b) Manufacturing or Processing Deduction This is in reply to your letter of March 6, 1980 and our subsequent telephone conversation concerning the above-noted matter. ...