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6 May 2003 External T.I. 2003-0014145 - Part XIII Fee for letter of credit

Yours truly, Olli Laurikainen Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch- 2- ...

25 April 2003 External T.I. 2002-0162855 - Powers of Appointment

Subsection 75(2) of the Act states in part: Where, by a trust created in any manner whatever since 1934, property is held on condition (a) that it or property substituted therefor may (i) revert to the person from whom the property or property for which it was substituted was directly or indirectly received (in this subsection referred to as "the person"), [...] ...

26 June 2003 External T.I. 2003-0016735 - STATUS INDIAN RRSP FISHING INCOME

In our memorandum to the XXXXXXXXXX Tax Services Office (our file # 2003-001209 issued on June 10, 2003), we addressed your situation and provided our views regarding the taxation of your fishing income. ...

27 June 2003 External T.I. 2002-0176265 - Holocaust victim assets litigation

., Manager for Division Director International & Trusts Division Income Tax Rulings Directorate- 4- ...

16 December 2003 External T.I. 2002-0133665 - CONDITIONAL SALES AGREEMENTS

Our Comments The Canada Customs and Revenue Agency ("CCRA") announced in Income Tax Technical News No. 21, dated June 13, 2001, that: "... it is our view that the determination of whether a contract is a lease or a sale is based on the legal relationships created by the terms of the particular agreement, rather than on any attempt to ascertain the underlying economic reality. ...

30 March 2004 External T.I. 2004-0061721E5 - Foster Care

We also acknowledge our subsequent telephone conversations (Young / XXXXXXXXXX). ...

10 May 2004 External T.I. 2004-0060621E5 - Donation from an Alter Ego Trust

Lee Workman Financial Institutions Team Income Tax Rulings Directorate Policy & Planning Branch ...

12 May 2004 External T.I. 2004-0065281E5 - Subsection 20(8)

We also acknowledge our telephone conversations (Young / XXXXXXXXXX) of May 4 and 5, 2004. ...

20 May 2004 External T.I. 2003-0042681E5 - assignment of insurance to EFA under 148.1

Theresa Murphy Manager Trust Section International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

22 June 2004 External T.I. 2004-0069801E5 - Gift - Expenses incurred by a donor