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Technical Interpretation - Internal

21 May 1998 Internal T.I. 9808507 - QUALIFIED INVESTMENTS - DIAMONDS & SPIDERS

21 May 1998 Internal T.I. 9808507- QUALIFIED INVESTMENTS- DIAMONDS & SPIDERS Unedited CRA Tags 146(1) 204 4900(1) 3201(o)(ix) 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

28 October 1998 External T.I. 9820215 - REPORTING & WITHHOLDING - RETIRING ALLOWANCE

28 October 1998 External T.I. 9820215- REPORTING & WITHHOLDING- RETIRING ALLOWANCE Unedited CRA Tags 153(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

22 October 1998 External T.I. 9823475 - MANAGEMENT FEES & SWAPS

22 October 1998 External T.I. 9823475- MANAGEMENT FEES & SWAPS 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 November 1998 External T.I. 9826865 - RETIRING ALLOWANCE & SPOUSAL RRSP

13 November 1998 External T.I. 9826865- RETIRING ALLOWANCE & SPOUSAL RRSP Unedited CRA Tags 60(j.1) 146(5) 146(5.1) 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

24 March 1994 External T.I. 9335755 - RRIF PAID TO UK RESIDENT- PENSION & ANNUITY (U4-100-17)

24 March 1994 External T.I. 9335755- RRIF PAID TO UK RESIDENT- PENSION & ANNUITY (U4-100-17) Unedited CRA Tags ART 18 212(1)(q) 146.3(1)(b.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 - Internal

26 April 1994 Internal T.I. 9408847 - RETIRING ALLOWANCE & LIEU OF NOTICE PAYMENT

26 April 1994 Internal T.I. 9408847- RETIRING ALLOWANCE & LIEU OF NOTICE PAYMENT Unedited CRA Tags 248(1) 146(1)(c) 60(j.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

16 June 1994 External T.I. 9410985 - MORTGAGE INVESTMENT CORPORATION & CAVEAT

16 June 1994 External T.I. 9410985- MORTGAGE INVESTMENT CORPORATION & CAVEAT Unedited CRA Tags 130.1(6) 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

27 June 1994 External T.I. 9410195 - LARGE CORPORATION TAX & CONDITIONAL SALES CONTRACTS

27 June 1994 External T.I. 9410195- LARGE CORPORATION TAX & CONDITIONAL SALES CONTRACTS Unedited CRA Tags 181.2(3)(d) 181.2(4)(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

6 October 1994 External T.I. 9414895 - QUALIFIED FARM PROPERTY & CAPITAL GAINS DEDUCTION

6 October 1994 External T.I. 9414895- QUALIFIED FARM PROPERTY & CAPITAL GAINS DEDUCTION Unedited CRA Tags 110.6(1) 110.6(2) 54(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 - Internal

10 February 1995 Internal T.I. 9431726 - ALLOWANCE & SALARY FOR GROUP HOME FOSTER CARE

10 February 1995 Internal T.I. 9431726- ALLOWANCE & SALARY FOR GROUP HOME FOSTER CARE Unedited CRA Tags 5 81(1)(h) 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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