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10 March 1995 External T.I. 9500835- QUALIFIED INVESTMENTS & FOREIGN PROPERTY Unedited CRA Tags 146(1) 206 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. ...

17 April 1996 External T.I. 9608815- ATTRIBUTION-GRANDPA INVESTS $ FOR GRANDCHILDREN Unedited CRA Tags 74.1(2) 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. ...

23 September 1996 Ministerial Letter 9629498- PARTIAL PAYMENT REC'D FOR GIC & ACCRUED INTEREST Unedited CRA Tags 39(1) 50(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. ...

16 April 1993 Income Tax Severed Letter 9307025- Rental Use Convert to Principal Residence — Years Available for Designation Unedited CRA Tags 54(g) 45(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. ...

11 June 1993 External T.I. 9308935 F- Interaction of Change in Use Election & P/R Designation Unedited CRA Tags 45(3), 54 principal residence XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Change in Use Election and Principal Residence Designation We are replying to your letter of March 22, 1993 concerning the interaction of subsection 45(3) and paragraph 54(g) of the Income Tax Act (the Act). ...

11 January 1993 Income Tax Severed Letter 9332435- Prefunding a H & W Trust for Retirees Unedited CRA Tags 6(1)(a) 18(9) 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. ...

1993 External T.I. 9315995 F- Zoning Regulations & Land in Excess of 1/2 Hectare Unedited CRA Tags 54 principal residence XXXXXXXXXX 931599 Attention:  XXXXXXXXXX January 14, 1994 Dear XXXXXXXXXX RE:  Land Necessary for use of Housing Unit as a Principal Residence We are replying to your letter of May 27, 1993 concerning the designation of a particular property as a principal residence where the total area of land connected with the property exceeds one half hectare. ...

10 May 1995 Ministerial Letter 9505208- GENERAL, TAX SHELTERS, INDIANS & INCOME OUTSIDE CANADA Unedited CRA Tags 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. ...

5 June 1995 External T.I. 9508145- RRSP & MORTGAGE FORECLOSURE Unedited CRA Tags 146(10) 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. ...

30 June 1995 Internal T.I. 9515917- capital gains election & trusts Unedited CRA Tags 110.6(19) 104(21.2) 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. ...