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Technical Interpretation - External

5 February 1996 External T.I. 9532355 - LENDING OF $ TO CHILD-ATTRIBUTION RULES

5 February 1996 External T.I. 9532355- LENDING OF $ TO CHILD-ATTRIBUTION RULES Unedited CRA Tags 74.1 56(4.1) 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

23 February 1996 External T.I. 9600165 - INTEREST BENEFIT WHEN SHAREHOLDER WITHDRAWS $

23 February 1996 External T.I. 9600165- INTEREST BENEFIT WHEN SHAREHOLDER WITHDRAWS $ Unedited CRA Tags 80.4(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. ...
Technical Interpretation - Internal

21 July 2003 Internal T.I. 2003-0183657 - Section 217 Election & Workers Comp217

21 July 2003 Internal T.I. 2003-0183657- Section 217 Election & Workers Comp217 Also released under document number 2003-01836570. ...
Technical Interpretation - External

10 April 2001 External T.I. 2000-0058935 - shareholder benefits & subs 56(2)

10 April 2001 External T.I. 2000-0058935- shareholder benefits & subs 56(2) Unedited CRA Tags 15(1) 246(1) 56(2) 55(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. ...
Technical Interpretation - External

10 May 2001 External T.I. 2001-0073995 - Application of paragraphs 85(1)(e) & 85(1)(d)

10 May 2001 External T.I. 2001-0073995- Application of paragraphs 85(1)(e) & 85(1)(d) Unedited CRA Tags 85(1)(e) 85(1)(d) 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

17 April 2001 External T.I. 2000-0046155 - NISA INCOME & STATUS INDIAN

17 April 2001 External T.I. 2000-0046155- NISA INCOME & STATUS INDIAN Unedited CRA Tags 81(1)(a) 12(10.2) 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. ...
Technical Interpretation - Internal

10 May 2001 Internal T.I. 2001-0065827 F - FINES + PENALTIES - INTÉRETS ET PÉNALITÉS

10 May 2001 Internal T.I. 2001-0065827 F- FINES + PENALTIES- INTÉRETS ET PÉNALITÉS Unedited CRA Tags 18(1)a) 18(1)t) 18(1)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. ...
Technical Interpretation - External

13 December 2001 External T.I. 2001-0099245 - PHARMACIST PROGRAM & SERVICES

13 December 2001 External T.I. 2001-0099245- PHARMACIST PROGRAM & SERVICES Unedited CRA Tags 118.2(2)(n) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ...
Technical Interpretation - External

14 January 2002 External T.I. 2001-0104335 - CCA CLASS OF GAS, HYDRO & WATER METERS

14 January 2002 External T.I. 2001-0104335- CCA CLASS OF GAS, HYDRO & WATER METERS Unedited CRA Tags Class 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 CCRA. ...
Technical Interpretation - External

15 May 2002 External T.I. 2002-0105485 - HEALTH & WELFARE TRUST

15 May 2002 External T.I. 2002-0105485- HEALTH & WELFARE TRUST 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 CCRA. ...

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