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6 February 1998 Income Tax Severed Letter 9729725 F- Commission — obligation de produire T4A Unedited CRA Tags 153(1)(g), 162(7), Reg. 200(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. ... POSITION ADOPTÉE: Un payeur doit émettre un feuillet T4A pour tous les paiements de commissions faits à des particuliers si le paiement dépasse 500 $ ou si de l'impôt a été retenu. ... Tel que mentionné dans le Guide de l'employeur- Retenues sur la paie 96-97 (pages 50 à 54), un payeur doit remplir un feuillet T4A s'il fait un paiement de commissions à un particulier qui est un agent indépendant (case 20) si le paiement dépasse 500 $ ou si le payeur a retenu de l'impôt sur ce paiement. ...

16 November 2015 External T.I. 2015-0595041E5- Mutual Fund Trusts & 108(2)(a)(i) CRA Tags 108(2)(a) 132(6) Principal Issues: Does CRA still consider a redemption schedule more than once annually satisfying 108(2)(a)(i)? ... Yours truly, Phil Kohnen Manager, Trusts Section I Financial Industries and Trusts Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

26 May 1995 External T.I. 9513715- CREDITOR LIFE INSURANCE & CDA Unedited CRA Tags 89(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. ... Yours truly, Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

20 January 2000 External T.I. 9932435- DEDUCTIONS FROM OAS & CPP BENEFITS Unedited CRA Tags 8 5(2) 3(d) 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. ... Principal Issues: Whether employment expenses can be deducted from OAS & CPP benefits. ...

18 October 1999 External T.I. 9919265- STOCK OPTIONS & CCPC Unedited CRA Tags 7(1.1) 110(1)(d.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. ... Principal Issues: Whether CCPC options or shares are still eligible for 7(1.1) & 110(1)(d) or (d.1) treatment Position: Yes Reasons: Wording of 7(1.4) and 7(1.5) XXXXXXXXXX 991926 S. ...

3 June 1992 Income Tax Severed Letter 9216225- Film partnership — matching principle of income and expenses Unedited CRA Tags 9, 96(2.2)(d)(ii) 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. ... SUBJECT: FILM PARTNERSHIP SECTION: 9, 96(2.2)(d)(ii)] June 3, 1992 Vancouver District Office Manufacturing Industries Tax Avoidance Division Partnerships & Trusts R. ...

15 April 1992 Income Tax Severed Letter 9208505- Clergyman's residence — housing allowance remuneration Unedited CRA Tags 8(1)(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. ... Hammond 920850 Clergyman's Residence Deduction- 8(1)(c) Your File HAK-4903-22-0 & RE-4299 We are writing in reply to memorandum of March 18, 1992, wherein you requested our opinion on the above noted subject as discussed in the February 25, 1992, letter from XXX Our Comments We have reviewed XXX analysis of the income tax implications of paragraph 8(1)(c) as it relates to the issues raised in his letter and are of the opinion that it reflects a valid interpretation of that paragraph. ...

2 December 1981 Income Tax Severed Letter RRRR51- Foreign affiliates — goodwill Unedited CRA Tags none XXX Re: Foreign Affiliates This is further to our telephone conversation wherein you sought clarification with respect to comments made in our letter of October 13, 1981. ... Further, where an actual taxpayer is involved we are prepared to spend the additional time that may be necessary to give our opinion more relevance to his particular situation and will also advise the appropriate District Office so that they will have our opinion should they review the transaction. • Interpretation Bulletin- IT-114 ...

3 November 1988 Income Tax Severed Letter 7-3389- [] November 3, 1988 SASKATOON DISTRICT OFFICE Attention: L.C. ... Chief Deferred Income Plans & Trusts Section Financial Industries Division Rulings Directorate ...

23 November 1984 Income Tax Severed Letter 5-6630- [] XXXX R.C. O'Byrne (613) 995-1178 November 23, 1984 Dear Sirs: Re: Registered Educational Savings Plans for Shareholder / Employee This is in reply to your letter of September 26, 1984 in which you asked whether this Department would consider applying subsection 15(1) of the Income Tax Act (the "Act") to the following proposed transactions: XXXX You have asked whether we would consider applying subsection 15(1) of the Act when the funds are transferred from the PC to the RESP or when the RESP makes payments to the shareholder/employee. ...