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24 June 1996 External T.I. 9618765- QUALIFIED FARM PROPERTY- GRANDPARENT = PARENT Unedited CRA Tags 110.6(1) 70(10) 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. ...

5 December 1996 External T.I. 9633935- Who is Donor & FMV Unedited CRA Tags 118.1(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. ...

29 July 1993 External T.I. 9308275 F- Beneficial Ownership & P/R Designation Unedited CRA Tags 54 principal residence XXXXXXXXXX Attention:  XXXXXXXXXX Dear XXXXXXXXXX RE:  Principal Residence Designation We are replying to your letter of March 19, 1993 in which you ask for a ruling on whether or not an individual will be able to designate a particular property as her principal residence. ...

28 July 1993 External T.I. 9313265 F- Price Adj Clause & Butterfly Unedited CRA Tags 55(3)(b) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Price Adjustment Clauses in Butterfly Transactions This is in reply to your letter dated May 4, 1993 wherein you requested clarification of the Department's views on the impact that the operation of a price adjustment clause may have on a divisive reorganization carried out pursuant to paragraph 55(3)(b) of the Income Tax Act (Canada) (the "Act"). ...

22 October 1993 Income Tax Severed Letter 932308A- PHSP & Same Sex Issue Unedited CRA Tags 6(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. ...

24 February 1995 External T.I. 9428005- TRUST & CAPITAL GAINS EXEMPTION Unedited CRA Tags 104(13) 104(21.2) 110.6(19) 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. ...

6 February 1995 External T.I. 9428155- DEFINITION OF ACCUMULATING INCOME & SPOUSAL TRUST Unedited CRA Tags 70(6) 108(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. ...

18 April 1995 External T.I. 9432385- STOCK OPTION & CCPC GOING PUBLIC Unedited CRA Tags 7(1.1) 128.1(4)(B)(VI) 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 June 1995 External T.I. 9513555- 249(4) & ACQUISITION OF CONTROL Unedited CRA Tags 249(4) 256(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. ...

26 July 1995 External T.I. 9501585- court ordered partition & sale disposition Unedited CRA Tags 44(1) 13(21))d) 54(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. ...