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Ruling
2003 Ruling 2002-0146153 - POOLED FUND TRUST
Yours truly, XXXXXXXXXX Manager for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...
Technical Interpretation - Internal
8 August 2003 Internal T.I. 2003-0025837 - EXCHANGEABLE SHARES DEBT FORGIVENESS
" [emphasis added] Interpretation Bulletin IT-239R, Debtor's Gain on Settlement of Debt Paragraph 6 of IT-293R provides: " For a debt or obligation to be "settled or extinguished" all liability for payment must be terminated. ...
Technical Interpretation - Internal
28 July 2003 Internal T.I. 2003-0013677 - Capital Distribution by a Non-resident Trust
Theresa Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch?? ...
Ruling
2003 Ruling 2003-0039193 - Public Company PUC Reduction
One of the Excluded Assets held by Rco is a XXXXXXXXXX % interest in Vco, a corporation formed under the laws of XXXXXXXXXX that no longer has any assets. 10. ...
Ruling
2003 Ruling 2003-0046093 - AMENDMENT TO THE TERMS OFTHE DEBT
On XXXXXXXXXX, ENTITY 4 entered into the Credit Agreement with the Lenders providing ENTITY 4 an aggregate principal amount of $ XXXXXXXXXX senior credit consisting of the XXXXXXXXXX. ...
Ruling
2003 Ruling 2003-0044063 - Residency, France
Yours truly, XXXXXXXXXX Section Manager for Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch- 3- ...
Ruling
2003 Ruling 2003-0041823 - FOREIGN PROPERTY PENSION CORPORATIONS
Yours truly, XXXXXXXXXX For Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...
Ruling
2003 Ruling 2003-0042493 - RRSP ACB OF FOREIGN PROPERTIES
The cost amount of the Foreign Units currently represents XXXXXXXXXX % of the cost amount of all of the property held by the RRSP. 15. ...
Technical Interpretation - Internal
20 February 2004 Internal T.I. 2003-0054061I7 - Management Fees
Michael Schwantes HEADQUARTERS Verification & Enforcement Division Randy Hewlett, B.Comm. ...
Ruling
2003 Ruling 2003-0045173 - health spending account
XXXXXXXXXX % of his or her salary, whichever is less. 18. The allocation will be further limited to the amount of the bonus ultimately determined for the Participating Executive in XXXXXXXXXX of the plan year. 19. ...