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21 February 1992 Income Tax Severed Letter 9023685- Investment property — interest bearing reinsurance receivables Unedited CRA Tags 138(9), Reg. 2405(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 October 1989 Income Tax Severed Letter 7-4370- Cape Breton Investment Tax Credit — capitalized interest treatment Unedited CRA Tags 18, 21(1), 127(11.1)(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. ...

27 January 1992 Income Tax Severed Letter 9201225- Maintenance payments — third party mortgage Unedited CRA Tags 60(c), 60.1(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. ...

22 May 1992 Income Tax Severed Letter 9215187- Limited partnership — loss of former limited partner Unedited CRA Tags 111(1)(e), 96(2.1) 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. ...

2 January 1992 Income Tax Severed Letter 9133457- Bill C-18 amendments — successor rules Unedited CRA Tags 66.7(12), 66.7(12.1), 66.7(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. ...

25 November 2021 CTF Roundtable Q. 4, 2021-0912111C6- Liable To Tax & Territorial Taxation Unedited CRA Tags Article IV of a Tax Treaty. ...

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. ...