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8 December 1993 Income Tax Severed Letter 9330216- AMT & Application of Non-capital Losses Unedited CRA Tags 127.52(1)(i)(i)(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. ...

13 January 1994 External T.I. 9328915- Location de salle — d'opération entreprise exploitée Unedited CRA Tags 125 XXXXXXXXXX 5-932891 A l'attention de XXXXXXXXXX Le 13 janvier 1994 Mesdames, Messieurs, Objet: Article 125 de la Loi de l'impôt sur le revenu Sens de "entreprise exploitée activement" La présente est en réponse à votre lettre du 24 septembre 1993 par laquelle vous nous demandez notre opinion concernant le sujet ci-dessus mentionné. ...

24 February 1995 External T.I. 9425345- TRUSTS & CAPITAL GAINS EXEMPTION Unedited CRA Tags 110.6(19) 104(6) 104(13) 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. ...

31 March 1995 External T.I. 9430115- interest in a family farm partnership & capital gains RESERVE Unedited CRA Tags 97(1) 40(1)(a)(iii) 110.6(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. ...

16 March 1995 Internal T.I. 9432377- BRODA CHAIR & LUMEX GEL CUSHION AS A MEDICAL EXPENSE Unedited CRA Tags 118.2(2)(i) REG 5700(i) 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 March 1994 Income Tax Severed Letter 9508671- LIFETIME CAPITAL GAINS EXEMPTION & PERSONAL TRUST Unedited CRA Tags 110.6(19) 104(24) 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 May 1995 Internal T.I. 9510220- PART I.3, O/S CHEQUES & OVERDRAFTS Unedited CRA Tags 181.2(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. ...

5 June 1995 Internal T.I. 9514576- two residences maintained & principal residence Unedited CRA Tags 54 45(2) 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. ...

31 August 1995 Internal T.I. 9518367- MIN TAX & LABOUR SPONSORED FUND TAX CREDIT Unedited CRA Tags 127.531 127.4 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. ...

TREATY & LIFE INSURANCE PROCEEDS Unedited CRA Tags ART XIII ART VI ART VII 115(1)(a)(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. ...