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Technical Interpretation - Internal

13 April 2010 Internal T.I. 2010-0358541I7 - Annual gains limit

As explained by Ottawa TSO's Appeals Division, the Rep's position after reviewing the calculation in the TSO's schedule is as follows: "XXXXXXXXXX " Our Comments In our view, the amount of net capital losses deducted under paragraph 111(1)(b) in XXXXXXXXXX that is to be taken into account in computing the amount referred to in subparagraph (a)(i) of parameter B in the definition of the AGL in subsection 110.6(1), which amount in turn affects the amount determined for paragraph (b) of the definition of CGL, should be $XXXXXXXXXX (i.e., $XXXXXXXXXX less $XXXXXXXXXX). ...
Technical Interpretation - Internal

13 August 2008 Internal T.I. 2008-0267061I7 - Application of Guideline 4

You estimate that XXXXXXXXXX to XXXXXXXXXX % of aboriginal persons living in XXXXXXXXXX belong to the XXXXXXXXXX. ...
Technical Interpretation - Internal

15 May 2008 Internal T.I. 2008-0274421I7 - Taxable Income of Non-residents

XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - Internal

16 October 2007 Internal T.I. 2007-0224221I7 - Carrying on business in the US

., 4th Floor Isabeau Morrissette Toronto ON M5C 1J7 (514) 283-5259 Attention: Cynthia Rhodes, Group # 443-3-1 2007-022422 Subject: Carrying on business in the United States (US) This is in reply to your various emails regarding the above-mentioned file. ...
Technical Interpretation - Internal

18 May 2006 Internal T.I. 2005-0162821I7 F - Imposition - article 1619 du Code civil

Les cotisations établies ne pouvant être modifiées (...), je dois simplement conclure que le montant inclus au revenu et qui représente des intérêts doit effectivement être maintenu comme revenu. ...
Technical Interpretation - Internal

19 April 2006 Internal T.I. 2004-0080731I7 - attribution of FAPI of a 94(1)(c) trust

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

14 June 2006 Internal T.I. 2006-0179371I7 - Part XIII Withholding Tax

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

8 November 2006 Internal T.I. 2006-0203181I7 - Definition of "corporation" in subsection 248(1).

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

20 February 2007 Internal T.I. 2007-0221261I7 - Definition of "corporation" in subsection 248(1).

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

18 June 2004 Internal T.I. 2004-0065141I7 - Seed capital - Mutual funds

Given the potential scope of the term " trader or dealer in securities" as interpreted by the Federal Court of Appeal in Vancouver Art Metals Works, the appropriate exclusion was made to subsection 39(5) of the Act to clarify the situation for the CRA and for mutual fund corporations or mutual fund trusts so they can elect to treat each gain or loss arising on a disposition of a Canadian security as a capital gain or a capital loss. ...

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