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3 October 2001 Internal T.I. 2001-0092607 - SCIENTIFIC RESEARCH

October 3, 2001 Headquarters Headquarters SR & ED Directorate Income Tax Rulings Directorate Attn: Kevin Gibson F. ...

8 January 2002 Internal T.I. 2001-0097357 - Cost of property acquired from a NAL person

A sold XXXXXXXXXX % of his Opco shares to his adult son ("S") and XXXXXXXXXX% of his Opco shares to his daughter-in-law ("D"). ...

18 January 2002 Internal T.I. 2001-0114117 - MEANING OF SPOUSE-SEPARATION

The postamble of the definition states, in part, "... and, for the purposes of this definition,... ...

15 February 2002 Internal T.I. 2002-0122817 - RRSP OVER-CONTRIBUTIONS

& Yukon Tax Services Cornelis Rystenbil, CGA Aboriginal Affairs Section (613) 941-6547 2002-012281 RRSP Over-Contributions This letter is in response to your e-mail of February 7, 2002 in which you ask our views on several issues as they relate to Registered Retirement Savings Plan (RRSP) over-contributions made by members of the XXXXXXXXXX First Nation. a) Our Comments For purposes of this memorandum, the expression "Indian" has the meaning assigned by subsection 2(1) of the Indian Act. ...

9 April 2002 Internal T.I. 2001-0112817 F - RESIDENCE PRINCIPALE - VENTE D'UN DUPLEX

" À notre avis, dans la situation que vous nous présentez, une partie du fonds de terre doit être attribuable à la location d'une partie du bâtiment puisqu'il serait peu probable qu'aucune partie du fonds de terre ne sert à la partie louée du duplex. ...

18 April 2002 Internal T.I. 2002-0127867 - FILM TAX CREDIT - NEW AGREEMENT

If so, then the terms were such that there would be an excluded production, as explained in our prior responses on this file (files 2000-005368 & 2001-006946). ...

15 May 2002 Internal T.I. 2002-0127857 - FILM TAX CREDIT - BANKRUPTCY

We would also note that subsections 220(6) & (7) of the Act recognize that in certain instances a FTC refund may be assigned to another party. ...

4 June 2002 Internal T.I. 2002-0131077 - Statute-Barred Refund

The corporate taxpayer's XXXXXXXXXX taxation year was assessed on XXXXXXXXXX with nil tax payable and an overpayment of tax of $XXXXXXXXXX and interest of $ XXXXXXXXXX. ...

31 May 2002 Internal T.I. 2002-0131647 F - REPORT CREDITS FRAIS SCOLARITE

Dans la lettre d'interprétation numéro 2001-0076567, il est mentionné que les crédits pour frais de scolarité et pour études sont des déductions facultatives et que l'article 118.92 de la Loi de l'impôt sur le revenu (ci-après la "Loi ") ne transforme pas les déductions facultatives en déductions obligatoires. ...

13 June 2002 Internal T.I. 2002-0145187 - Representation Allowance; Factual Residents

Reasons: FITAC # E 74302. The ordinary meaning of the words "described in" used in 6(1)(b)(iii) is a reference to the categories of persons set out in 250(1)(b), (c), (d) and (d.1) and not a reference to actually being a deemed resident under those paragraphs. ...

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