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4 December 2003 External T.I. 2001-0111775 - Cross-border share apprication rights plans

Yours truly, Olli Laurikainen, Manager for Director International & Trusts Division Income Tax Rulings Directorate- 1- ...

22 December 2003 External T.I. 2003-0053005 F - transfert d'un reer a un ferr

Vous avez investi 10 000 $ dans une fiducie régie par un REER et cette dernière a acquis 10 000 parts d'une coopérative. ...

11 December 2003 External T.I. 2003-0182905 - GIFTS OF INTEREST IN ALTER EGO TRUST

Reference may be had to CCRA Interpretation Bulletin IT-226R, "Gift to a Charity of a Residual Interest in Real Property or an Equitable Interest in a Trust " in this respect, which is available on the CCRA website at http://www.ccra-adrc.gc.ca/E/pub/tp/it226r/it226r-e.html. ...

16 December 2003 External T.I. 2003-0019075 - Pension from XXXXXXXXXX

., Manager for Director International & Trusts Division Income Tax Rulings Directorate- 3- ...

4 December 2003 External T.I. 2003-0041345 - Taxable dividends - loss trust or estate

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch- 1- ...

24 February 2004 External T.I. 2004-0056861E5

. $50,000 @ 20% per year)? Our comments The situation that is described in your letter appears to involve a series of completed transactions involving specific taxpayers. ...

23 February 2004 External T.I. 2003-0051851E5 - S Corporations

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

25 February 2004 External T.I. 2004-0056681E5 - 164(6) losses and prior tax yrs

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

24 March 2004 External T.I. 2003-0044351E5 - Non-Compete Payments to Non-Residents

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

5 April 2004 External T.I. 2003-0050671E5 - attribution of property transferred to a trust