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15 August 2000 External T.I. 2000-0016445- PARTNER ROLLOVER & QUAL. ...

6 May 2019 External T.I. 2019-0791601E5- METC & HATC for a dependant Unedited CRA Tags 118.2; 118.041; 118(6) Principal Issues: Whether an individual is entitled to (i) the home accessibility tax credit and (ii) medical expense tax credit in respect of expenses incurred for his adult son who is XXXXXXXXXX? ...

2020 Ruling 2019-0799981R3- Disposition – Reclassification and Stock Split Unedited CRA Tags 86(1), 248(1) “disposition” Principal Issues: USco is a corporation formed under the laws XXXXXXXXXX. ...

7 October 1990 Income Tax Severed Letter- Tax penalty structure in Canada — a Revenue Canada paper Unedited CRA Tags none Dear XXX Enclosed please find the final version of our paper on the tax penalty structure in Canada. ...

15 February 1989 Income Tax Severed Letter 7-2491-   FEB 15 1989 TO MISSISSAUGA DISTRICT OFFICE Attention: Neil Persad Appeals Division FROM HEAD OFFICE Merchandising, Manufacturing and Construction Section M. ...

24 March 2005 Internal T.I. 2005-0115921I7- Specified debt obligations & loan originating cost Unedited CRA Tags 248(1) 142.2(1) Reg 9004 Reg 8604 Principal Issues: (a) Are the taxpayers restricted financial institutions ("RFI") within the meaning of paragraph (e) of the definition in subsection 248(1)? ...

2016 Ruling 2015-0571441R3- Dutch Cooperative- 93.2 & 95(2)(c) CRA Tags 93.2 95(6) 248(1) "corporation" Principal Issues: (1) Whether a particular Dutch cooperative would be treated as a corporation for the purposes of the Act? ...

14 March 2002 External T.I. 2001-0089595- Interation of 250(5) & 128.1(4)(b)(iv) Unedited CRA Tags 250(5) 128.1(4)(b)(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 CCRA. ...

7 July 1991 Income Tax Severed Letter- Offshore activities tax treatment — Canada-U.K. tax treaty and Canada-Netherlands tax treaty Unedited CRA Tags Canada–U.K. ...

7 July 1996 Income Tax Severed Letter 9617323- Single-wing butterfly — assumption of liabilities Unedited CRA Tags 55(3)(b) SUMMARY: Single-wing butterfly—assumption of liabilities—ITA-55(3)(b)—Advance income tax ruling—Tax implications in a particular corporate reorganization involving a single-wing butterfly and the assumption of liabilities. ...