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6 October 2009 External T.I. 2009-0307721E5- Education tax credit & employer assistance Unedited CRA Tags 118.6, 118.5, 56(1)(n), 6(1)(a) Principal Issues: 1. ...

3 July 2008 External T.I. 2007-0251471E5- Motor Vehicles & Automobiles- Personal Travel Unedited CRA Tags 6(1)(a) 248(1) 6(2) Principal Issues: Will a taxable benefit arise for the use of an employer provided motor vehicle to travel between home and work? ...

4 November 2008 External T.I. 2008-0280701E5- Barter Transaction- Income Tax & GST Implications Unedited CRA Tags 9; ETA 165(1); ETA 153(1)(b); ETA 181.3 Principal Issues: 1. ...

2 March 2009 External T.I. 2008-0304991E5- 111(4)(e)- Land & Bldg Separate Capital Prop. ...

3 October 2007 External T.I. 2007-0250341E5- Collapsing an EPSP & Changing Service Providers--R Unedited CRA Tags 144 146 248 Principal Issues: 1. ...

17 July 2017 External T.I. 2017-0691361E5- Reporting obligations – T4A and T5018 Unedited CRA Tags 153(1), Regulation 200 and 238 Principal Issues: In the situation described, are the amounts paid by a corporation to an arm’s length contractor for XXXXXXXXXX reported on Form T4A or T5018. ...

28 February 2005 External T.I. 2004-0094071E5- Principal Residence / Qualified Farm Property Unedited CRA Tags 54 110.6 Principal Issues: Interaction of paragraph 40(2)(c) of the Act and the definition of "qualified farm property" in subsection 110.6(1) of the Act. ...

4 May 2005 External T.I. 2005-0120271E5 F- Change of Control- CDA & RDTOH Unedited CRA Tags 249(4) 256(7) 89(1) Principales Questions: In a given fact situation, where all the shares of a CCPC are sold to a sibling, whether (1) there is a change of control for the purpose of 249(4)? ...

13 February 2006 External T.I. 2005-0161451E5- Indian employment income & loss from business Unedited CRA Tags 18(1)(c) 81(1)(a) Principal Issues: Two questions are posed: 1) if a status Indian incorporates a reserve-resident company and employs himself to perform duties off-reserve, is his employment income tax-exempt? ...

21 February 2006 External T.I. 2005-0120751E5- Specified Investment Business & Partnerships Unedited CRA Tags 125(7) Principal Issues: Would the exclusion in paragraph 125(7)(b) at the definition of specified investment business be met where the relevant associated corporation was a corporate partner and the partnership provided services to the particular corporation? ...