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3 July 1986 Income Tax Severed Letter 5-1719- [] XXXX G. Kauppinen (613) 995-0051 July 3, 1986 Dear Sirs: This is in reply to your letter dated June 6, 1986 regarding a registered retirement savings plan ("RRSP"). ...

29 January 1988 Income Tax Severed Letter 5-5324- [] XXXX F. Francis (613) 957-3498 January 29, 1988 Dear Sirs: This is in reply to your letter of November 4, 1987 to the Surrey Taxation Centre, wherein you requested a technical interpretation on the application of paragraph 146(2)(c.4) of the Income Tax Act (the "Act") in the following two situations: Situation 1 An institution offers the customer the ability to negotiate interest rates on a Registered Retirement Savings Plan (RRSP) in conjunction with non-registered funds. ...

22 December 1989 Income Tax Severed Letter 7-4029- [] MEMORANDUM TO HALIFAX DISTRICT OFFICE Kevin McGuigan Chief of Audit Review Dec 22 1989 FROM Specialty Ruling Directorate G. ...

2 February 1988 Income Tax Severed Letter 5-5207- [] XXXX February 2, 1988 T.B. ...

27 October 1988 Income Tax Severed Letter 5-6715- [] J. Shaw XXXX OCT 27 1988 Dear Sirs: Re: Subsection 111(4), 249(4) of the Income Tax Act (the "Act") This is in reply to your letter of October 6, 1988 in which you requested our opinion as to whether, for the purposes of the above-captioned subsections, there would be an acquisition of control where: 1. ...

18 February 1988 Income Tax Severed Letter 5-5533- [] XXXX R. Nanner 957-3494 February 18, 1988 Dear Sirs: This is in response to your letter of February 4, 1988 to Mr. ...

26 November 1993 Income Tax Severed Letter 9320837 F- RS & DE Unedited CRA Tags 37(7)c) REG 2900(4) REG 2900(7) 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. ... Le paragraphe 2900(4) du Règlement, tel que le propose le projet de règlement qui accompagne le Projet de loi C-136, se lit en partie comme suit: «Pour l'application de la définition de «dépense admissible» au paragraphe 127(9) de la Loi, le montant de remplacement applicable à un contribuable pour une année d'imposition relativement à une entreprise pour laquelle le contribuable fait le choix prévu à la division 37(7)c)(ii)(B) de la Loi représente le montant (...) qui correspond à 65% du total des montants représentant chacun la partie du montant que le contribuable engage au cours de l'année au titre du traitement ou du salaire d'un employé qui s'occupe directement de recherches scientifiques et de développement expérimental effectués au Canada, qu'il est raisonnable de considérer comme se rapportant à ce travail compte tenu du temps que l'employé y consacre. (...)» 2. ... En tenant compte de la jurisprudence, nous sommes d'avis que les contributions d'un employeur aux régimes énumérés au paragraphe 5 ci-avant constituent «des dépenses faites relativement à des frais engagés au cours de l'année pour (...) les avantages connexes d'un employé». ...

16 April 1993 Income Tax Severed Letter 9307025- Rental Use Convert to Principal Residence — Years Available for Designation Unedited CRA Tags 54(g) 45(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. ...

11 January 1993 Income Tax Severed Letter 9332435- Prefunding a H & W Trust for Retirees Unedited CRA Tags 6(1)(a) 18(9) 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. ...

23 February 1989 Income Tax Severed Letter 5-7262-   A. Humenuk (613) 957-2135 FEB 23 1989 Dear Sirs: Re: Wage Loss Replacement Plans We are replying to your letter dated December 16. 1988, and Our subsequent conversation of January 3. 1989, (Humenuk XXXX) wherein you requested our views on employee pay-all wage loss replacement plans. ...