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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. ...

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). ...

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. ...

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. ...

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. ...

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. ...

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. ...

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. ...

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. ...