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Technical Interpretation - External

17 March 2008 External T.I. 2008-0266111E5 - Overseas Employment

Yours truly, Daryl Boychuk for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External

16 March 2006 External T.I. 2005-0144881E5 - Qualified Farm Property 110.6(1)

Yours truly, Bob Skulski, Section Manager For Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...
Technical Interpretation - External

30 March 2006 External T.I. 2006-0174831E5 - transfer to and from a bare trust

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External

12 April 2006 External T.I. 2005-0156471E5 - U.K. pension not "foreign retirement arrangement"

Yours truly, Olli Laurikainen For Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External

25 May 2006 External T.I. 2005-0164991E5 - Employer-provided vehicle

Section Manager, Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...
Technical Interpretation - External

27 June 2006 External T.I. 2006-0174661E5 - Resident Carrying on Business Outside of Canada

Yours truly, Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External

4 July 2006 External T.I. 2005-0111731E5 - ownership of shares held in a trust

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External

23 August 2006 External T.I. 2006-0168551E5 - Luxury Vehicle Costs and Safe Income On Hand

., 2003 DTC 5506, which was described as follows: "... an amount will generally only be included in a corporation's safe income to the extent that it has been included in the determination of its net income for tax purposes or is an adjustment specifically set out in paragraph 55(5)(b) or (c). ...
Technical Interpretation - External

20 September 2006 External T.I. 2006-0198861E5 - Interest Deduction - Linking/Tracing

20 September 2006 External T.I. 2006-0198861E5- Interest Deduction- Linking/Tracing Unedited CRA Tags 20(1)(c) Principal Issues: Personal line of credit used for both investment and personal- is % of loan balance acceptable Position: Yes- Flexible approach per paragraph 20 of IT-533 Reasons: Tracing/Linking Concept 2006-019886 XXXXXXXXXX C. ...
Technical Interpretation - External

3 October 2006 External T.I. 2006-0203911E5 F - Allocations pour l'usage d'un véhicule à moteur

Une des exceptions à cet alinéa est le sous-alinéa 6(1)b)(vii.1) qui se lit comme suit: 6(1)b)- Les sommes qu'il a reçues au cours de l'année à titre d'allocations pour frais personnels ou de subsistance ou à titre d'allocations à toute autre fin, sauf: (vii.1)- Les allocations raisonnables pour l'usage d'un véhicule à moteur qu'un employé- dont l'emploi n'est pas lié à la vente de biens ou à la négociation de contrats pour son employeur- a reçues de son employeur pour voyager dans l'accomplissement des fonctions de sa charge ou de son emploi [...] ...

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