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30 April 1985 Income Tax Severed Letter 7-3785- [Reg. 1205(1) (b)—Class 10(k)—Tailings Pipes & Power Distribution Systems] April 30, 1985 HEAD OFFICE Resource Industries Section D. Lanos (613) 993-6201 RE: Reg. 1205(1) (b)- Class 10(k) Tailings Pipes & Power Distribution Systems This is in reply to your memorandum dated December 21, 1984 concerning the classification of the following assets used by XXXX in its mining operations in the above taxation years: 1) tailings pipes used to transport waste products from the smelter and refinery to the tailings pond; and 2) power distribution systems located at the mine site including power lines, underground cables, electrical substations, transformers, generators, circuit brakers and ancillary electrics. ...

2 June 1986 Income Tax Severed Letter 5-1367- [] XXXX G. Kauppinen (613) 995-0051 June 2, 1986 Dear Sirs: This is in reply to your letter dated March 25, 1986 concerning sub- paragraph 146(3)(b)(iii.l) of the Income Tax Act ("Act"). ... In developing these variable rate annuities, you have asked our opinion as to whether an interest rate on guaranteed investment certificates ("GIC's "), term deposits or mortgages offered by a credit union to its members or by a trust company, XXXX, would qualify as a "generally available Canadian market interest rate". ...

15 September 1987 Income Tax Severed Letter ACC9054- Medical Expenses — Subparagraphs 110(1)(c)(iv), (v) and (vi) Revenue Canada, Taxation MEMORANDUM Date: September 15, 1987 To: All employees From: J-C Fortier Enquiries & Office Examination Re: Medical expenses- subparagraphs 110(1)(c)(iv), (v) and (vi) N.B.: THE FOLLOWING IS A TRANSLATION OF AN MEMORANDUM DATED SEPTEMBER 15, 1987 WRITTEN IN FRENCH. 1. ...

25 February 2025 Ministerial Correspondence 2025-1050141M4- First Nations organization & its employees Unedited CRA Tags 2(1), 81(1)(a) and 149(1) of the Income Tax Act and 2(1) and 87(1)(b) of the Indian Act. ... Sincerely, Soren Halverson Assistant Commissioner Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Prepared by: Phyllis Chiu February 25, 2025 ITRD file # 2025-105014 XXXXXXXXXX ...

Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... Cette galerie sur rail totalisera XXXXXXXXXX, incluant XXXXXXXXXX mètres de niches de forage d'exploration, pour un coût total maintenant estimé à XXXXXXXXXX $, ce qui donnera un accès de forage en profondeur pour la portion est de la propriété. ... L'ensemble des travaux de forage sous terre totalisera XXXXXXXXXX mètres en forage pour un coût total maintenant estimé à XXXXXXXXXX $. 8. ...

16 March 2015 Internal T.I. 2013-0479861I7- Section 116 & forfeited deposits on real property CRA Tags 248(4) 248(1) 116 Principal Issues: Whether a forfeited deposit in respect of a cancelled sale of real property in Canada owned by a non-resident is subject to section 116. ... In support of this view, we refer to subparagraphs (b)(i) and (ii) of the definition of "disposition" at subsection 248(1) if the Act, noting that a disposition of any property includes: "(b) any transaction or event by which, (i) where the property is a[n] … agreement of sale or similar property, or interest, or for civil law a right, in it, the property is in whole or in part redeemed, acquired or cancelled, where property is a debt or any other right to receive an amount, the debt or other right is settled or cancelled,". ... For this purpose, we have considered the definition of taxable Canadian property in subsection 248(1), which includes: "a property of the taxpayer that is (a) real or immovable property situated in Canada, (b) property used or held by the taxpayer in, eligible capital property in respect of, or property described in an inventory of, a business carried on in Canada … (f) an option in respect of, or an interest in, or for civil law a right in, a property described in any of paragraphs (a) to (e), whether or not the property exists, …" When examining whether real property or an interest in real property is taxable Canadian property, attention must be paid to subsection 248(4). ...

20 June 1989 Income Tax Severed Letter 57485 F- Crédit majoré d'impôt a l'investissement sur dépenses de R & D- Aide gouvernementale Unedited CRA Tags 12(1)(x), 37(1)(d), 127(9) aide gouvernementale 5-7485 SUPP A. ...

8 January 1988 Income Tax Severed Letter 5-5213- [] XXXX R. Nanner (613)957-3494 January 8, 1988 Dear Sirs: This is in repsonse to your letter of December 7, 1987 wherein you enquired about the income tax implications of a Trustee in Bankruptcy (the "Trustee") taking over a self-administered registered retirement savings plan ("RRSP"). ...

1 October 1990 Income Tax Severed Letter 901067- [] XXXX D. Yuen (613) 957 2111 Attention: XXXX OCT 1 1990 Dear Sirs: Re: Subsection, 111(5-1) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of May 30, 1990 wherein you requested our comments on whether a non-capital loss, as defined in paragraph 111(8)(b) of the Act, created or increased pursuant to subsection 111(5.1) of the Act may be carried back to the three years preceding the year in which there was a change of control. ...

22 February 1993 Income Tax Severed Letter 9303775- RRSP Investments — Promisory Notes 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.XXXXXXXXXX 5-930377 W.C. ...