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6 March 2023 External T.I. 2023-0960631E5- MHRTC – Pre renovation Unedited CRA Tags ITA: Section 122.92, Subsections 122.92(1), (3) and (4). ...

12 September 2022 External T.I. 2021-0886441E5- Restricted Stock Unit Plan – Adjusted Cost Base Unedited CRA Tags Subsection 5(1), paragraph 6(1)(a), section 7, subsection 7(1.3), subsection 7(1.31), subsection 40(1), paragraph 40(2)(g), subsection 47(1), subsection 47(3), paragraph 53(1)(f) Principal Issues: How to calculate the adjusted cost base to an employee, and the corresponding capital gain resulting from a partial disposition, of shares acquired on the settlement of vested restricted stock units where the employee already owns identical shares. ...

9 August 2024 External T.I. 2023-0969381E5- XXXXXXXXXX – Allowance Unedited CRA Tags 5(1); 6(1)(a); 6(1)(b); 56(1)(n); ITR 200(1) Principal Issues: The tax treatment and reporting requirements of allowance payments from the XXXXXXXXXX to recruits. ...

29 August 2024 External T.I. 2024-1022841E5- Indian Act Tax Exemption & Employment Income Unedited CRA Tags ITA para. 81(1)(a); IA s. 87 Principal Issues: Whether the employment income of a First Nations individual is situated on a reserve and exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act. ...

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. ...

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? ...

19 October 1999 External T.I. 9925055- GAINS & LOSSES ON OPTIONS Unedited CRA Tags 39(4) 39(5) 39(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. ...

23 July 1996 External T.I. 9612365- ARTICLE XI(4) & "INCOME ASSIMILATED TO INCOME"... ...

24 February 1995 External T.I. 9425345- TRUSTS & CAPITAL GAINS EXEMPTION Unedited CRA Tags 110.6(19) 104(6) 104(13) 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. ...

31 March 1995 External T.I. 9430115- interest in a family farm partnership & capital gains RESERVE Unedited CRA Tags 97(1) 40(1)(a)(iii) 110.6(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. ...