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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. ...

7 September 1990 Income Tax Severed Letter- Deferred salary leave plan and the Canada Pension Plan — followup letter Unedited CRA Tags none Dear Sir or Madam: Re: Deferred Salary Leave Plan (the "Plan") This is further to our letter of February 26, 1990 concerning your Plan. ...

7 September 1990 Income Tax Severed Letter- Leave of absence plans and the Canada Pension Plan — followup letter Unedited CRA Tags none Dear Sirs: Re: Leave of Absence Plans XXX This is further to our letter of April 5, 1990 concerning the above referenced Leave of Absence Plans (the "Plans"). ...

7 September 1990 Income Tax Severed Letter- Deferred salary leave plan and the Canada Pension Plan — followup letter Unedited CRA Tags none Dear Sirs: Re: Deferred Salary Leave Plan (the "Plan") This is further to our letter of April 9, 1990 concerning your plan. ...

7 July 1991 Income Tax Severed Letter- Large corporations tax — credit union shares Unedited CRA Tags 181.3(3) Dear Sirs: Re: Large Corporation Tax-Credit Union Shares We are writing in response to your letter of April 9, 1991, with supplementary materials provided by fax on July 15, 1991, in which you requested the views of Revenue Canada, Taxation on the interpretation of subsection 181.3(3) of the Income Tax Act, and, in particular, whether non-equity shares of a credit union would be included in the capital of a financial institution. ...