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Technical Interpretation - External
10 September 1996 External T.I. 9628355 - RRSP INVESTMENT IN SMALL BUSINESS
C-16.1, The Rural Development Bonds Act S.M. 91-92, c. 47, the Community Economic Development Act 1993 S.O. 93, c. 26, or the New Brunswick Community Development Bond Program through which financial assistance is provided under the Economic Development Act N.B. 75, c. ...
Technical Interpretation - External
9 September 1996 External T.I. 9628345 - RRSP INVESTMENT IN SMALL BUSINESS
C-16.1, The Rural Development Bonds Act S.M. 91-92, c. 47, the Community Economic Development Act 1993 S.O. 93, c. 26, or the New Brunswick Community Development Bond Program through which financial assistance is provided under the Economic Development Act N.B. 75, c. ...
Technical Interpretation - External
9 September 1996 External T.I. 9628955 - RRSP INVESTMENT IN SMALL BUSINESS
C-16.1, The Rural Development Bonds Act S.M. 91-92, c. 47, the Community Economic Development Act 1993 S.O. 93, c. 26, or the New Brunswick Community Development Bond Program through which financial assistance is provided under the Economic Development Act N.B. 75, c. ...
Technical Interpretation - Internal
20 January 1995 Internal T.I. 9425427 F - APPLICATION DES PARAGRAPHES 162(7) ET 162(9) DE LA LOI
Si l'émission ou la vente des parts dans un abris fiscal ou la promotion de celles-ci est effectuée par une société de personnes, nous sommes d'avis qu'il serait difficile de démontrer que la société de personnes est un promoteur. 4 Commentaires du ministre de la Justice, Tome 1, Le Code civil du Québec, Les Publications du Québec, 1993.---------------------------------------------------------------------------- 7- ...
Technical Interpretation - Internal
15 June 1995 Internal T.I. 9423507 F - RÉSIDENCE D'ACCUEIL
Selon l'article 1 de l'arrêté numéro 93-04 daté du 30 novembre 1993 (ci-après l'arrêté), " la classification des services dispensés par les ressources de type familial est établie selon le degré de soutien ou d'assistance requis par les usagers. ...
Technical Interpretation - External
14 June 1995 External T.I. 9431365 F - BIENS AGRICOLES ADMISSIBLES-EMPLOI A L'EXTÉRIEUR
X est décédé en 1993. Mme X, épouse de M. X, est légataire universelle de M. ...
Technical Interpretation - Internal
13 May 2003 Internal T.I. 2003-0001787 F - CHOIX-IMPACT SUR FNACC
L'allocation du coût en capital réclamée pour les années 1991 à 1993 est de 20 369 $. ...
Technical Interpretation - External
26 June 2003 External T.I. 2003-0007255 - ABIL-SPECIFIED INVESTMENT BUSINESS
The corporation became bankrupt and lost its property in 1993. The issue was whether the corporation could be considered a small business corporation for the purposes of claiming an allowable business investment loss in respect of debts owing to the shareholders at the time it became bankrupt. ...
Technical Interpretation - External
12 November 2002 External T.I. 2002-0151815 - Retiring Allowance/Allocation retraite
En effet, vous attirez notre attention sur la conférence de Me Luc Pariseau, "Cessation d'emploi", au Congrès de l'APFF de 1993, plus particulièrement, à la note de bas de page 175 de cette conférence qui se lit comme suit: "Cette interprétation a été confirmée par le Bureau principal de Revenu Canada, Impôt en juin 1992; Contra: Paul F. ...
Miscellaneous severed letter
7 July 1994 Income Tax Severed Letter 9403043 - Canada-U.K. Treaty—Immovable Property
All references herein to section or components thereof are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the “Act”) unless otherwise indicated, and all terms used herein that are defined in the Act have the meaning given in such definition unless otherwise indicated. ...