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8 October 1996 Income Tax Severed Letter 9520285- Thin cap rules and back to back loans — related group Unedited CRA Tags 18(6), 18(4) 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. ...

2 October 1996 Income Tax Severed Letter 9617815- Thin capitalization — back-to-back loans Unedited CRA Tags 18(4), 18(6) 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 September 1997 Income Tax Severed Letter 9715145- Small tools — deductibility from employment income Unedited CRA Tags 8(1)(i) SUMMARY: Small tools—deductibility from employment income—ITA-8(1)(i)—Whether small tools may be deducted from employment income by virtue of subparagraph 8(1)(i). ...

25 September 1996 Income Tax Severed Letter 9627945- Depreciable property sold at loss — no terminal loss Unedited CRA Tags 110.6(19), 13(21), 39(1)(b) 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. ...

29 January 1997 Income Tax Severed Letter 9636265- Registered retirement savings plan — investment counselling fees Unedited CRA Tags 20(1)(bb) SUMMARY: RRSP investment counselling fees—ITA-20(1)(bb)—Whether investment counselling fees for advice are expenses of the RRSP trust or the annuitant who contracted them. ...

6 November 1996 Income Tax Severed Letter 9629765 F- 4900(12) — Début de exploitation d'une entreprise Unedited CRA Tags Reg. 4900(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. ...

26 September 1996 Income Tax Severed Letter 9522945- Indians — employment-related income Unedited CRA Tags 81(1)(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. ...

4 October 1996 Income Tax Severed Letter 9522655- Residency — Article IV Canada–Switzerland treaty Unedited CRA Tags Canada-Switzerland treaty Article IV 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 September 1996 Income Tax Severed Letter 9623405- Indians — investment income Unedited CRA Tags 81(1)(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. ...

9 September 1996 Income Tax Severed Letter 9626645 F- CII — location acquisition Unedited CRA Tags 127(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. ...