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27 October 1988 Income Tax Severed Letter 5-6715- [] J. Shaw XXXX OCT 27 1988 Dear Sirs: Re: Subsection 111(4), 249(4) of the Income Tax Act (the "Act") This is in reply to your letter of October 6, 1988 in which you requested our opinion as to whether, for the purposes of the above-captioned subsections, there would be an acquisition of control where: 1. ...

18 February 1988 Income Tax Severed Letter 5-5533- [] XXXX R. Nanner 957-3494 February 18, 1988 Dear Sirs: This is in response to your letter of February 4, 1988 to Mr. ...

19 January 2012 External T.I. 2011-0425891E5- Art 19 Canada-China Treaty & Immigration Unedited CRA Tags Canada-China Treaty Art. 19, SC 1986, c 48, Part III. ... Position: 1 & 2. Questions of fact specific to the individual. Absent evidence to the contrary, applications for permanent residence can be viewed as strong evidence of an intent to go beyond merely visiting Canada and that an individual's presence in Canada is also meant to establish lasting residential ties. Reasons: 1 & 2. Immigration status is informative but not determinative of residency and residency-related issues for tax purposes. ...

14 July 2004 Internal T.I. 2004-0072241I7- Provincial ITC & 12(1)(x) Unedited CRA Tags 12(1)(x) 9 Principal Issues: 1.application date of tax credit; 2.whether section 9 vs. 12(1)(x) applies Position: 1. see ITTN 29; 2.in this case section 12(1)(x) is applicable Reasons: 1. policy carefully formulated in ITTN 29; 2. in keeping with policy in IT273R2- paragraph 17 July 14, 2004 SR&ED Directorate HEADQUARTERS Mel Machado L.Holloway CA Financial Legislative Directorate (613) 957-2104 50 O'Connor Street, 7th Floor Attention: Kevin Gibson 2004-007224 Income Inclusion of British Columbia Investment Tax Credit on the Prescribed Proxy Amount ("BC ITC") We are writing in response to your memorandum dated April 19, 2004 requesting our views on the timing of income recognition in respect of provincial government assistance. Your enquiry concerns the policy stated in Income Tax Technical News # 29 ("ITTN 29") and in particular, its application to the BC ITC. ... For example, this issue is raised in SR & ED Application Policy paper 2000-03 dated October 31, 2000 entitled "Government Assistance Treatment of Provincial and Territorial R&D". ...

26 November 1993 Income Tax Severed Letter 9320837 F- RS & DE Unedited CRA Tags 37(7)c) REG 2900(4) REG 2900(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. ... Le paragraphe 2900(4) du Règlement, tel que le propose le projet de règlement qui accompagne le Projet de loi C-136, se lit en partie comme suit: «Pour l'application de la définition de «dépense admissible» au paragraphe 127(9) de la Loi, le montant de remplacement applicable à un contribuable pour une année d'imposition relativement à une entreprise pour laquelle le contribuable fait le choix prévu à la division 37(7)c)(ii)(B) de la Loi représente le montant (...) qui correspond à 65% du total des montants représentant chacun la partie du montant que le contribuable engage au cours de l'année au titre du traitement ou du salaire d'un employé qui s'occupe directement de recherches scientifiques et de développement expérimental effectués au Canada, qu'il est raisonnable de considérer comme se rapportant à ce travail compte tenu du temps que l'employé y consacre. (...)» 2. ... En tenant compte de la jurisprudence, nous sommes d'avis que les contributions d'un employeur aux régimes énumérés au paragraphe 5 ci-avant constituent «des dépenses faites relativement à des frais engagés au cours de l'année pour (...) les avantages connexes d'un employé». ...

19 March 2014 Ministerial Correspondence 2014-0523371M4- Indian – Education Assistance CRA Tags 81(1)(a) Principal Issues: Whether T4A slips should be issued to Indian students for education assistance provided under AANDC's PSSSP program. ...

16 November 2015 External T.I. 2014-0529361E5- Spousal trust & life insurance CRA Tags 70(6) 73(1.01) 73(1.02) Principal Issues: Scenario whereby income or capital from a proposed spousal trust was to be used to pay life insurance premiums on spouse's life- would this disqualify trust from ever being a spousal trust eligible for rollover of property upon creation of the trust Position: Trust would not qualify for the rollover- would not be a "spousal trust" from inception Reasons: We remain of the view that this would result in someone other than the spouse having use of the trust capital or income while the spouse is alive. ...

26 August 2015 Ministerial Correspondence 2015-0600261M4- Tax treaties & non-taxation of permanent residents Principal Issues: Why does Canada allow certain new permanent residents to benefit from the Canadian health care system and education system without them paying tax in Canada as a result of a tax treaty that Canada has with the Republic of China. ...

10 June 2011 Roundtable, 2011-0398371C6- HWTs and Employee Life & Health Trusts Unedited CRA Tags 144.1 Principal Issues: What is the CRA's current position with respect to revising IT-85R2? ...

16 June 2010 External T.I. 2010-0361221E5- Wheelchair & bath cushion as medical expense Unedited CRA Tags 118.2(2)(i) Principal Issues: 1. ...