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Technical Interpretation - External

17 September 1997 External T.I. 9721415 - INTERACTION OF SUBSECTION 55(2) & DIVIDEND REFUNDS

17 September 1997 External T.I. 9721415- INTERACTION OF SUBSECTION 55(2) & DIVIDEND REFUNDS Unedited CRA Tags 55(2) 186(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. ...
Technical Interpretation - External

6 October 1997 External T.I. 9720305 - EMPLOYEE RELOCATION POST HOEFELE & SIWIK

6 October 1997 External T.I. 9720305- EMPLOYEE RELOCATION POST HOEFELE & SIWIK Unedited CRA Tags 6(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 Department. ...
Technical Interpretation - External

15 October 1997 External T.I. 9705685 - : Film & Video Tax Credit

15 October 1997 External T.I. 9705685-: Film & Video Tax Credit Unedited CRA Tags: 125.4, ITR 1106(1) Principal Issues: The producer of a film entered into an agreement to dispose of the film to a non-arm's length distributor which would also acquire the rights to all of the revenues from the exploitation of the film in all exploitable markets. ...
Technical Interpretation - External

20 October 1997 External T.I. 9715265 - INTERACTION OF SUBSECTION 212(11) & PARAGRAPH 212(1)(C)

20 October 1997 External T.I. 9715265- INTERACTION OF SUBSECTION 212(11) & PARAGRAPH 212(1)(C) Unedited CRA Tags 212(11) 212(1)(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. ...
Technical Interpretation - External

18 December 1997 External T.I. 9725015 - MEDICAL EXPENSES-HIPPOTHERAPY & THERAPEUTIC riding

18 December 1997 External T.I. 9725015- MEDICAL EXPENSES-HIPPOTHERAPY & THERAPEUTIC riding Unedited CRA Tags 118.2(2)(l) 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. ...
Technical Interpretation - External

19 November 1997 External T.I. 9717815 - SETTLOR/TRUSTEE & MAJORITY DECISIONS

19 November 1997 External T.I. 9717815- SETTLOR/TRUSTEE & MAJORITY DECISIONS Unedited CRA Tags 75(2)(b) 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. ...
Ministerial Letter

24 March 1998 Ministerial Letter 9803158 - DIABETES & DISABILITY TAX CREDIT

24 March 1998 Ministerial Letter 9803158- DIABETES & DISABILITY TAX CREDIT Unedited CRA Tags 118.3 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. ...
Ministerial Letter

11 March 1998 Ministerial Letter 9733158 - AUTO MECHANICS-WORKBOOTS & TOOLS

11 March 1998 Ministerial Letter 9733158- AUTO MECHANICS-WORKBOOTS & TOOLS Unedited CRA Tags 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. ...
Technical Interpretation - External

13 May 1998 External T.I. 9718325 - 104(13.1) & 104(18)

13 May 1998 External T.I. 9718325- 104(13.1) & 104(18) Unedited CRA Tags 104(13.1) 104(18) 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. ...
Technical Interpretation - External

10 March 1998 External T.I. 9729465 - JOINT SETTLORS & BARE TRUST

10 March 1998 External T.I. 9729465- JOINT SETTLORS & BARE TRUST Unedited CRA Tags 54 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. ...

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