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13 June 2016 Internal T.I. 2016-0629341I7- Split-pension amount – withholding waivers Unedited CRA Tags 153(1), (1.1), (1.3) and (2), 60.03, 180.2 Principal Issues: Does subsection 153(1.3) of the Act preclude the Minister from considering any request to reduce withholding of tax where a taxpayer has made/expects to make a joint election to split pension income pursuant to section 60.03 of the Act? ...

18 December 2008 External T.I. 2008-0300731E5- Costs of Clearing Land / Replanting Unedited CRA Tags 9(1); 18(1)(b); 30 Principal Issues: 1. ...

11 September 2006 Roundtable, 2006-0185642C6- 2006 STEP Questions 7,8,10,11, & 12 Unedited CRA Tags 116 162(7) 233.1 Principal Issues: 7-8: Administrative issues relating to the delays in obtaining a 116 certificate of compliance. 10-12: Administrative issues relating to foreign reporting requirements 2006 STEP Round Table Q7. ...

26 June 1997 External T.I. 9600175- DIVIDEND & BONUS PAID TO INDIAN SHAREHOLDER Unedited CRA Tags 67 81 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. ...

29 May 1998 External T.I. 9811105- INDIAN EMPLOYMENT INCOME & GUIDELINE 4 Unedited CRA Tags 81 5(1) 6(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. ...

28 April 1994 External T.I. 9410245- USES OF RPP SURPLUS & FORFEITURES Unedited CRA Tags REG 8500(1) REG 8300(8) 147.3(8) REG 8506(2)(b.1) REG 8506(2)(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. ...

12 July 1994 Internal T.I. 9410697- INTERACTION OF ALIMONY & PERSONAL TAX CREDIT Unedited CRA Tags 118(5) 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 April 1994 Internal T.I. 9410246- USES OF RPP SURPLUS & FORFEITURES Unedited CRA Tags REG 8500(1) REG 8300(8) 147.3(8) REG 8506(2)(b.1) REG 8506(2)(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. ...

30 March 1995 External T.I. 9432425 F- BIEN DE REMPLACEMENT-MEME USAGE QUE L'ANCIEN < 50% Unedited CRA Tags 44(1) 13(4) 45(1)b) 13(7)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. ...

30 July 2003 Internal T.I. 2003-0024037- ACB OF LAND & BUILDING Also released under document number 2003-00240370. ...