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11 September 1996 Income Tax Severed Letter 9617195 F- Prêt fait à un actionnaire — employé pour l'achat Unedited CRA Tags 15(2.4)(d), 15(2.4)(e), 15(5), 6(1)(a), 6(2) 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. ...

19 December 1997 Income Tax Severed Letter 9727335 F- Investisseur — société non-résidente Unedited CRA Tags 125.4, Reg. 1106(7) 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. ...

7 July 1991 Income Tax Severed Letter- Transition rules of paragraph 28(1)(c) — mandatory inventory rules dealing with the arm's length concept as it relates to partnerships Unedited CRA Tags 28(1)(c), 96(2.2)(c), 251(1)(a), 251(2)(b) Dear Sirs: Re: Arm's Length This is in reply to your letter of March 15, 1991, in which you request further clarification of the transitional rules of paragraph 28(1)(c) of the Income Tax Act (the "Act"). ...

22 May 1990 Income Tax Severed Letter RRRR289- Review of Corporate Reorganizations Course Material — Lesson 5 Surplus Strips Unedited CRA Tags none TO From A D.R. ...

7 October 1990 Income Tax Severed Letter- SR & ED Capital Expenditures- \"All or Substantially All\" Test Unedited CRA Tags 37(7)(c)(ii)(A) Dear Sears: Re: Clause 37(7)(c)(ii)(A) of the Income Tax Act (the "Act") We are writing in reply to your letters of April 10 and September 5, 1990, wherein you requested our comments on the Department's published position on the interpretation of clause 37(7)(c)(ii)(A) of the Act. ...

15 October 1986 Income Tax Severed Letter 5-1732- [] XXXX OCT 15 1986 Dear XXXX We are writing in reply to your letter of June 10, 1986 in which you requested our comments in respect of certain debit balances or short security positions which may arise in self-directed registered retirement savings plans (the "plans"). ...

27 March 1992 Income Tax Severed Letter 9202125- Remote location — minimum level of services Unedited CRA Tags 6(6)(a) 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. ...

4 May 2001 Income Tax Severed Letter 2001-0066455 F- 15(2.4)(a)(c) / 84.1(1)(b) Unedited CRA Tags 15(2), 15(2.4), 84.1(1)(b) 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. ...

11 February 1986 Income Tax Severed Letter 7-0084- [] DATE: February 11, 1986 TO- Provincial and International Relations Division FROM- Specialty Rulings Directorate Reorganizations and Non-Resident Division Alan Jane 993-7295 ATTENTION Mr. ...

7 October 1990 Income Tax Severed Letter- Tax penalty structure in Canada — a Revenue Canada paper Unedited CRA Tags none Dear XXX Enclosed please find the final version of our paper on the tax penalty structure in Canada. ...