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12 June 2002 External T.I. 2002-0141115- MGM FEES & BONUSES Unedited CRA Tags 67(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 CCRA. ...

31 July 2002 Ministerial Correspondence 2002-0149214- MC FINES & PENALTIES 65302 BC LTD Unedited CRA Tags 18(1)(A) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ...

13 September 2000 External T.I. 2000-0017365- CONVENTION EXPENSES & EMPLOYEES Unedited CRA Tags 8(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. ...

5 December 2000 Ministerial Correspondence 2000-0055044- EXPENSES AT SPECIAL & REMOTE SITES Unedited CRA Tags 6(6) 8 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. ...

11 December 1991 External T.I. 9132315 F- Unpaid Amounts & Inventory Unedited CRA Tags 78(1), 78(4) 913231  24(1) Dear Sirs: Re:  Application of Subsection 78(1) of the Income Tax Act (the "Act") to Costs of Goods Sold                    This is in reply to your telephone enquiry (Holloway/19(1)) related to our response to your firm dated October 23, 1991 concerning the application of subsection 78(1) to the costs of construction capitalized to inventory.  ...

8 January 1993 External T.I. 9226755 F- Charitable & Non-Profit Organizations Unedited CRA Tags 118.1(1) total charitable gifts, 118.1(5) total gifts 5-922675 XXXXXXXXXX Dear Sir: RE:  Technical Interpretation- Donations of Trust Fund to Charities This is in reply to your letter dated September 4, 1992, wherein you request a technical interpretation on section 118.1 of the Income Tax Act (the "Act") in a particular fact situation. ...

25 September 1992 Income Tax Severed Letter 9226655-   Unedited CRA Tags 146(16) 5-922665 W.C. ...

3 February 1992 Income Tax Severed Letter 912951- [] XXXX T.B. Kuss (613) 957-211 Attention: XXXX February 3, 1992 Dear Sirs/Madams: Re: Regulation 5904(2) Request for Technical Interpretation This is in reply to your letter dated October 22, 1991 in which you requested a technical interpretation regarding the application of Regulation 5904(2). ...

27 August 1981 Income Tax Severed Letter 5-3081 F- [] Unedited CRA Tags 95(4)(c) This is in reply to your letter of August 21, 1981 concerning the making of a "relevant cost base" claim pursuant to paragraph 95(4)(c) of the Income Tax Act (the "Act"). ...

3 February 1988 Income Tax Severed Letter 5-5149- [] Unedited CRA Tags 212(1)(d) Dear Sirs: This is in reply to your letter of November 24, 1987 concerning the treatment of payments in the following hypothetical situation. ...