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Technical Interpretation - Internal
8 November 2006 Internal T.I. 2006-0203181I7 - Definition of "corporation" in subsection 248(1).
Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling
2006 Ruling 2006-0202101R3 - Incorporating a XXXXXXXXXX Practice
Approximately XXXXXXXXXX % of the Partnership Revenue is generated through XXXXXXXXXX services XXXXXXXXXX. ...
Ruling
2007 Ruling 2006-0208571R3 - Entity Classification
Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - Internal
20 February 2007 Internal T.I. 2007-0221261I7 - Definition of "corporation" in subsection 248(1).
Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - Internal
18 June 2004 Internal T.I. 2004-0065141I7 - Seed capital - Mutual funds
Given the potential scope of the term " trader or dealer in securities" as interpreted by the Federal Court of Appeal in Vancouver Art Metals Works, the appropriate exclusion was made to subsection 39(5) of the Act to clarify the situation for the CRA and for mutual fund corporations or mutual fund trusts so they can elect to treat each gain or loss arising on a disposition of a Canadian security as a capital gain or a capital loss. ...
Ruling
2004 Ruling 2004-0099081R3 - XXXXXXXXXX
Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...
Technical Interpretation - External
4 July 2005 External T.I. 2005-0117321E5 F - Sens de l'expression "frais de scolarité"
L'alinéa 118.5(3)d) exclut aussi des frais admissibles les frais accessoires au titre de l'inscription et qui n'ont pas été payés par (i) l'ensemble des étudiants à temps plein à l'établissement, si le particulier est un étudiant à temps plein de l'établissement; (ii) l'ensemble des étudiants à temps partiel à l'établissement, si le particulier est un étudiant à temps partiel de l'établissement; pour la portion des frais de cette nature qui sont payés pour l'année au titre de l'inscription du particulier à l'établissement qui dépasse 250 $. ...
Technical Interpretation - Internal
25 August 2005 Internal T.I. 2004-0085861I7 F - Fonctionnaire d'une organisation internationale
Cette situation se rencontre dans certains États à l'égard de personnes physiques, notamment les agents diplomatiques et les fonctionnaires consulaires étrangers en service sur leur territoire. [...] ...
Ruling
2005 Ruling 2005-0139621R3 - Loss Utilization
Quarterly, C Co will pay a dividend of $XXXXXXXXXX ($XXXXXXXXXX ÷ XXXXXXXXXX) to B Co. ...
Ruling
2005 Ruling 2005-0140221R3 - Disposition of Taxable Canadian Property
Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...