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7 March 1985 Income Tax Severed Letter 5-7286- [] Unedited CRA Tags 85.1(3), 95 XXX This is in reply to your letter of January 2, 1985 in which you request us to reconsider our views, as given in our letter to you dated December 9, 1983 (5-5511), concerning the interaction of subparagraph 95(2)(f)(ii) and subsection 85.1(3) of the Income Tax Act (the "Act") in the following circumstances: 1. ...

8 September 1989 Income Tax Severed Letter 7-3773- [] Unedited CRA Tags Reg. 5907(2) This is in response to your memorandum of March 21, 1989. ...

19 August 1986 Income Tax Severed Letter 5-1827- [] Unedited CRA Tags Reg. 105(1), Canada–U.S. ...

13 January 1993 Income Tax Severed Letter 9229095-   Unedited CRA Tags 55(3)(b) 922909 XXXXXXXXXX M.P. ...

18 April 1986 Income Tax Severed Letter 5-0142- [] Unedited CRA Tags 212(1)(d)(i), Canada–U.S. ...

10 March 1992 Income Tax Severed Letter 9204195- Refund of Premiums — Mentally Infirm Child Unedited CRA Tags 60(1), 146(1)(h) 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. ...

28 January 1992 Income Tax Severed Letter 9133535- Wage loss plan — lump sum payment taxable not damages Unedited CRA Tags 6(1)(f), 6(1)(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. ...

3 April 1992 Income Tax Severed Letter 9209547- Old flow-through share rules — partnership Unedited CRA Tags 66.1(6)(a)(v) 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 March 1992 Income Tax Severed Letter 9205825- Donation of land to Indian band — gifts Unedited CRA Tags 81(1)(a), 118.1(1), 110(1)(a)(iv), 149(1)(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. ...

26 May 1992 Income Tax Severed Letter 9213875- Incentive payments — automobiles Unedited CRA Tags 6(1)(a), 5(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. ...