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Miscellaneous severed letter

7 August 1992 Income Tax Severed Letter 9216485 - SR & ED Reimbursed by U.S. Parent Non-taxable in Canada

7 August 1992 Income Tax Severed Letter 9216485- SR & ED Reimbursed by U.S. ...
Miscellaneous severed letter

27 May 1992 Income Tax Severed Letter 9210785 - Offshore articles — deemed permanent establishments

27 May 1992 Income Tax Severed Letter 9210785- Offshore articles deemed permanent establishments Unedited CRA Tags Canada–U.K. ...
Miscellaneous severed letter

10 January 1992 Income Tax Severed Letter 9122147 - Shareholder agreement — relationship of shareholders

10 January 1992 Income Tax Severed Letter 9122147- Shareholder agreement relationship of shareholders Unedited CRA Tags 55(3)(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 Department. ...
Miscellaneous severed letter

7 April 1992 Income Tax Severed Letter 9209400 - Registered retirement savings plan — foreign currency

7 April 1992 Income Tax Severed Letter 9209400- Registered retirement savings plan foreign currency Unedited CRA Tags 146(1)(g), 204(e), Reg. 4900 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. ...
Miscellaneous severed letter

21 January 1987 Income Tax Severed Letter 5-2773 - 1980 Canada-U.S. Income Tax Convention — income averaging annuity contract

Income Tax Convention income averaging annuity contract Unedited CRA Tags 2(1), 56(1)(d), 212(1)(n), Canada–U.S. ...
Miscellaneous severed letter

28 May 1992 Income Tax Severed Letter 9215965 - Two-tiered partnership — active business income

28 May 1992 Income Tax Severed Letter 9215965- Two-tiered partnership active business income Unedited CRA Tags 96(1), 125(7) 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. ...
Miscellaneous severed letter

4 November 1996 Income Tax Severed Letter 9632798 F - Politique fiscale — REER

4 November 1996 Income Tax Severed Letter 9632798 F- Politique fiscale REER Unedited CRA Tags 146 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. ...
Miscellaneous severed letter

24 February 1997 Income Tax Severed Letter 9700015 - Article 12 of United Kingdom Convention — videotapes

24 February 1997 Income Tax Severed Letter 9700015- Article 12 of United Kingdom Convention videotapes Unedited CRA Tags Canada–U.K. ...
Miscellaneous severed letter

16 February 1998 Income Tax Severed Letter 9802605 - Registered retirement income fund minimum amount — fair market value

16 February 1998 Income Tax Severed Letter 9802605- Registered retirement income fund minimum amount fair market value Unedited CRA Tags 146.3(1) SUMMARY: Registered retirement income fund minimum amount- fair market value—ITA-146.3(1)—Determination of fair market value of private corporation shares held within a registered retirement income fund. ...
Miscellaneous severed letter

7 July 1991 Income Tax Severed Letter - Qualified farm property — transfer of partnership farm land to the partners

7 July 1991 Income Tax Severed Letter- Qualified farm property transfer of partnership farm land to the partners Unedited CRA Tags 98(2), 110.6(2), 110.6(11) Dear Sirs: Re: Qualified Farm Property This is in reply to your letter of May 31, 1991 requesting a technical interpretation with respect to a hypothetical transaction relating to the transfer of partnership farm land to the partners themselves. ...

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