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11 December 1989 Income Tax Severed Letter AC58361 F- Contribution déductible a un REER — Calcul du revenu gagné 5-8361 A. ...

4 February 1988 Income Tax Severed Letter 5-5364- [] XXXX Peter K. Noack (613)957-8963 February 4, 1988 Dear Sirs: Your letter of December 22 to our Registered Pension and Deferred Income Plans Division was referred to us for a reply. ...

19 February 1988 Income Tax Severed Letter 7-2357- [] DATE February 19, 1988 TO Registration Directorate Registered Pension and Deferred Income Plans Division Dianne Coates Pension Officer FROM Bilingual Services Section R. ...

9 February 1988 Income Tax Severed Letter 5-5231- [] XXXX R. B. Day (613) 957-2136 FEB 9 1988 Dear Mr. ...

27 April 1984 Income Tax Severed Letter 5-6101- [] K.H. Major (613) 995-1787 XXXX April 27, 1984 Dear XXXX This is in reply to your letter of March 6, 1984 in which you requested our interpretation of section 5907 of the Income Tax Regulations (the Regulations) as it applies to a foreign affiliate of a corporation resident in Canada in the following circumstances. 1. ...

16 May 1984 Income Tax Severed Letter 5-6136- [] XXXX R.B. Day (613) 995-1723 Dear Thank you for your letter of March 16, 1984 wherein you requested an opinion regarding the treatment, for income tax purposes, of computer systems to be used in pharmacies. ...

23 October 1981 Income Tax Severed Letter 7-1871- [] OCT 23 1981 XXXX ATTENTION Brian Douglas Enquiries and Office Exam FROM_DE Specialty Rulings Directorate Farms, Personal and General Section N.M. ...

8 January 1988 Income Tax Severed Letter 7-0595- [] TO- A L.M. Smith Director Communications Directorate FROM- DE Financial Industries Division Peter K. ...

28 April 1986 Income Tax Severed Letter 5-1065- [] XXXX J.D. Brooks (613) 957-2118 XXXX April 28, 1986 Dear Sirs: This is in reply to your letter of February 6, 1986 in which you requested our opinion concerning the change in control of a corporation. ...

22 August 1986 Income Tax Severed Letter 5-1628- [] XXXX A.A. Cameron (613) 957-2121 XXXX August 22, 1986 Dear Sirs: Re: Technical interpretation requested concerning subsection 111(5) of the Income Tax Act (the "Act") We apologize for the delay in responding to you letter of May 16, 1986 in which you requested our interpretation of the above-mentioned provision of the Act in a situation where control of a corporation has changed in a taxation year and that corporation had available at that time a non- capital loss from a prior taxation year which had arisen due to a legitimate allowable business investment loss sustained in that prior taxation year. ...