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17 April 1991 Income Tax Severed Letter 9108375- Charitable Organizations — Resident of a Contracting State Unedited CRA Tags Canada-Israel Tax Treaty:Ch. ...

29 April 1988 Income Tax Severed Letter 7-2624- [] Unedited CRA Tags 212(1)(d) This is in reply to your memorandum of March 3, 1988 wherein you questioned whether our Division has altered its position concerning the treatment of payments to non-residents for the use of computer software in view of the Apple Computers Inc. et al v. ...

17 June 1981 Income Tax Severed Letter 5-1520 F- [] Unedited CRA Tags 95(2)(a)(ii), Reg. 5907(1)(b)(iv)(B)(ii) Dear Sir: We apologize for the delay in replying to your letter of May 29, 1980 in which you requested our interpretation of subparagraph 95(2)(a)(ii) of the Income Tax Act and sub-clause 5907(1)(b)(iv)(B)(ii) of the Regulations in a situation involving U.S. foreign affiliates which are filing returns for U.S. tax purposes on a consolidated basis. ...

24 June 1992 Income Tax Severed Letter 9217765- DSLP- H & W Plan Unedited CRA Tags 6(1)(a), Reg. 6801 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. ...

22 June 1992 Income Tax Severed Letter 9217735- Perpetual fund trust — cemetary Unedited CRA Tags Reg. 204 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. ...

13 March 1981 Income Tax Severed Letter 5-2055- Foreign accrual property income — foreign affiliates Unedited CRA Tags 95(2)(b)(ii) This is in reply to your letter of December 2, 1980 concerning foreign affiliates. ...

10 April 1992 Income Tax Severed Letter 9206575- Employee profit sharing plan — forfeitures Unedited CRA Tags 144(1)(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. ...

13 February 1992 Income Tax Severed Letter 9204017- Registered pension plan — prohibited investments Unedited CRA Tags Reg. 8514(3) 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. ...

3 March 1992 Income Tax Severed Letter 9204185- Pension splitting marriage breakdown — source deductions Unedited CRA Tags 56(1)(a)(i), 153(1), 60(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. ...

10 January 1992 Income Tax Severed Letter 91220187- Prescribed share — removal of attributes Unedited CRA Tags Reg. 6205(4)(e) 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. ...