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23 July 1992 Income Tax Severed Letter 9203215- SR & ED Accounting and Interest Expense Unedited CRA Tags 37(7)(c), Reg. 2900(2) 5-920321 24(1) Franklyn S. ...

27 November 1984 Income Tax Severed Letter A-0446- [] Unedited CRA Tags 212(1)(h), 217, Canada–U.S. ...

5 December 1991 Internal T.I. 9123907 F- RPP Contributions — Collective Bargaining Agreement Unedited CRA Tags ITR 8516(1), 8516(4) 7-912390 Registered Pension Plan ("RPP") Deductibility of Employer Contributions This is in reply to your Round Trip Memorandum of August 27, 1991 requesting    our views on a matter referred to you by the Registered Plans Division.  ...

30 November 2021 Roundtable, 2021-0914531C6- 2021 TEI – Q3A- Section 87 Indian Act Unedited CRA Tags 81(1)(a) Principal Issues: Question concerning CRA's administration of the Indian Act Exemption for Employment Income Guidelines. ...

23 February 1989 Income Tax Severed Letter 5-7185-   J.D. Jones (613) 957-2104 FEB 23 1989 Dear Sirs Re: Ruling Request Subsection 245(3) of the Income Tax Act (the "Act") This is in reply to your letter dated December 1, 1988, wherein you requested an advance income tax ruling with respect to the above referenced matter. ...

14 February 1989 Income Tax Severed Letter 5-7350-   D. Turner (613)957-2139 Feb 14 1989 Dear Sirs: Re: Deductibility of Delivery Costs and Timing of Capital Cost Allowance Claims This is in reply to your letter of January 9, 1989 concerning the treatment of delivery costs paid to transport a recently purchased boat to Canada and the timing of a claim for capital cost allowance. ...

9 February 1989 Income Tax Severed Letter 5-7407-   A.B. Adler (613) 957-8962 February 9, 1989 Dear Sirs: Your letter of December 15, 1988 concerning a deferred salary education leave plan and addressed to the Inquires Section of the Regina District Taxation Office was referred to this office for reply. ...

15 February 1989 Income Tax Severed Letter 5-6926-   J.D. Jones (613) 957-2104 FEB 15 1989 Dear Sirs: Re: Employee Stock Option This is in reply to your letter of October 25, 1988 requesting a technical interpretation with respect to the application of section 7 and paragraphs 110(1)(d) and 110(1)(d.1) of the Income Tax Act (the "Act") in circumstances which may be summarized as follows. ...

20 February 1989 Income Tax Severed Letter 5-6788- [] R.C. O'Byrne (613) 957-2126 Attention: XXXX Dear Sirs: Re: Dividends paid by a Foreign Affiliate This is in reply to your letter of October 7, 1988 in which you asked for our views about how dividends paid by foreign affiliates would effect surplus calculations in the following hypothetical situation: 1. ...

14 October 1986 Income Tax Severed Letter 5-1832- [] XXXX David Webb Tel: (613) 957-2119 XXXX October 14, 1986 Dear Sirs: Re: Interpretation of the phrase "that business" This is in reply to your letter dated June 26, 1986 in which you requested the department's view on the meaning of the phrase "that business". ...