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28 September 2001 Internal T.I. 2001-0084607- HALF-YEAR RULE & CCA Unedited CRA Tags 1100(2) 1100(2.2) 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. ...

15 November 2001 External T.I. 2001-0092225- JOINT CUSTODY & CHILD CARE Unedited CRA Tags 63 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ...

2001 Ruling 2001-0077753- DIRECTORS FEES & STOCK OPTIONS Unedited CRA Tags 6(1)(c) 7 9(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 CCRA. ...

5 February 2003 Internal T.I. 2002-0177827- PENSION DIVISION LEGAL FEES & TAXABILITY Unedited CRA Tags 56(1)(a) 60(o.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 CCRA. ...

24 February 2003 External T.I. 2002-0149955- Section 116 & Share Consolidation116 Unedited CRA Tags 248(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 CCRA. ...

1999 Ruling 9907203- DSLP, PMT OF % OF PRE-LEAVE SALARY Unedited CRA Tags 6801(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. ...

20 July 2000 External T.I. 2000-0018755- Capital Cost allowance & Depletion Re Tree... ...

16 August 2000 External T.I. 2000-0031305- Gross Resource Profits & Gas/Oil well equi, Unedited CRA Tags 1104(2) 1204(1)(b) 1204(3) 248(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. ...

5 August 1999 External T.I. 9918405- PART-TIME EDUCATION TAX CREDIT & TUITION Unedited CRA Tags 118.5 118.6 Pleaae 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 June 2021 Internal T.I. 2020-0873601I7- CERS – restricted activities of a travel agency Unedited CRA Tags 125.7(1); 125.7(2.1) Principal Issues: Is a travel agency, which is required to close its office due to certain lockdown measures in effect in the city where it is located, eligible for the rent-top up percentage (lockdown support) in subsection 125.7(2.1) where employees are able to perform their duties from home? ...