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10 April 1992 Income Tax Severed Letter 9206575- Employee profit sharing plan — forfeitures Unedited CRA Tags 144(1)(d) 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. ...

13 February 1992 Income Tax Severed Letter 9204017- Registered pension plan — prohibited investments Unedited CRA Tags Reg. 8514(3) 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. ...

3 March 1992 Income Tax Severed Letter 9204185- Pension splitting marriage breakdown — source deductions Unedited CRA Tags 56(1)(a)(i), 153(1), 60(c) 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. ...

10 January 1992 Income Tax Severed Letter 91220187- Prescribed share — removal of attributes Unedited CRA Tags Reg. 6205(4)(e) 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. ...

25 September 1996 Income Tax Severed Letter 9621415- GST and QST — home purchase Unedited CRA Tags 62(3)(f) 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. ...

7 October 1991 Income Tax Severed Letter- Lump sum payments out of a registered retirement savings plan — withholding tax Unedited CRA Tags 146(1)(a)(i), 153(1)(j), Reg. 103(4), 103(6) Dear Sirs: Re: Lump Sum Payments Out of a Registered Retirement Savings Plan ("RRSP")- Withholding Tax We are writing in reply to your letter of June 7, 1991, in which you ask whether paragraph 153(1)(j) of the Income Tax Act (the "Act") requires a person to withhold tax from lump sum payments out of or under an RRSP and query the accuracy of comments in Information Circular 72-22R8. ...

7 October 1991 Income Tax Severed Letter- Forgiven interest — timing of the application of paragraph 80(1)(b) and subsection 20(16) Unedited CRA Tags 80(1)(b), 20(16) Subject: Forgiven Interest This is in reply to your memorandum of August 28, 1991 concerning the timing of the application of paragraph 80(1)(b) and subsection 20(16) of the Income Tax (the "Act"). ...

7 November 1991 Income Tax Severed Letter- Transfer of property — timing of income Unedited CRA Tags none TRANSFER OF PROPERTY- TIMING OF INCOME QUESTION A taxpayer purchases the assets of a business from an arm's-length vendor and the completion of the transaction is subject to a condition precedent. ...

11 June 1992 Income Tax Severed Letter- Debtor's gain on settlement of debt — farmers Unedited CRA Tags 80(1) 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. ...

7 October 1991 Income Tax Severed Letter- Associated corporations — meaning of “permanent disabilityr” in subsection 256(1.4) Unedited CRA Tags 256(1.4) Associated Corporations Subsection 256(1.4) of the Act expands the scope of association where the parties are given particular options or rights. ...