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Technical Interpretation - Internal
30 September 2003 Internal T.I. 2003-0023137 - DETERMINING THE PENALTY AMOUNT
. # 11 at the 1993 CTF) and remain unchanged. This information may be relevant in the event that you determine that Debtor has entered into swap agreements in respect of the Class A Notes. ...
Miscellaneous severed letter
7 March 1996 Income Tax Severed Letter 1996FAIR - The Application of the Fairness Provisions to Penalty and Interest
Background The fairness provisions were enacted in December of 1991, June of 1992 and June of 1993, for the Taxation, Customs and GST components of the Department respectively, allowing for the cancellation, reduction or waiver on a discretionary basis, of certain penalties and interest payable. ...
Miscellaneous severed letter
11 June 1992 Income Tax Severed Letter 2M02200 F - Difficultés financieres - actions privilégiées
Les obligations pour le développement de la petite entreprise et les obligations pour la petite entreprise peuvent être émises en tout temps après le 25 février 1992 et avant janvier 1993. ...
Miscellaneous severed letter
2 March 2000 Income Tax Severed Letter 2000-0M20360 - PRESENTATION ON INDIAN TAXATION
This order was effective until the end of 1993, extended to 1994 for an office or employment that was held continuously since before 1994. ... Ce décret qui devait être en vigueur jusqu'à la fin de 1993 a été prorogé jusqu'en 1994 au cas où il s'agirait d'une charge ou d'un emploi exercé de manière continue avant 1994. ...
Technical Interpretation - Internal
22 December 2009 Internal T.I. 2009-0343331I7 F - Determination of CCPC Status
La Reine, (1993) 2 CTC 2087 (C.C.I., procédure informelle) ne nous empêche pas d'adopter la position ci-dessus décrite. ...
Ruling
31 January 1994 Ruling 9325281 - Réorganisation papillon
Traduit initialement par Phil Diguer, révisé par Carole Pronovost, le cours a été donné en français par Alain Godin aux employés de Revenu Canada à l'Hotel le Dauphin à Drummondville le 22 septembre 1993. ...
Miscellaneous severed letter
30 October 1992 Income Tax Severed Letter 2M0333A - Published Version of 1991 Canadian Tax Foundation
Pilots for payment to financial institutions are planned for the fall of 1992 and for corporate installments by 1993. ...
Ruling
2009 Ruling 2008-0276061R3 - Spin-off butterfly
(o) Pursuant to subsection 249.1(7) and in accordance with the policies of the CRA set forth in Interpretation Bulletin IT-179R- Change in Fiscal Period, dated May 28, 1993, each of Partnership A, Partnership B and Partnership D requested and subsequently received the concurrence of the Minister of National Revenue for permission to change its fiscal period from XXXXXXXXXX or XXXXXXXXXX, as applicable, to the time that is immediately before the time that is immediately before the time the applicable Partnership ceases to exist, such change in fiscal period being conditional upon: (i) the issuance by the CRA of a favourable advance income tax ruling on the Proposed Transactions; (ii) the dissolutions of the Partnerships occurring in the manner described in such ruling; and (iii) such dissolutions occurring before the proposed amendments that were announced October 29, 2007, in former Bill C-10, to subsection 99(1) are effective. ...
Ruling
2009 Ruling 2009-0338731R3 - Public spin-off butterfly
(o) Pursuant to subsection 249.1(7) and in accordance with the policies of the CRA set forth in Interpretation Bulletin IT-179R- Change in Fiscal Period, dated May 28, 1993, each of Partnership A, Partnership B and Partnership D requested and subsequently received the concurrence of the Minister of National Revenue for permission to change its fiscal period from XXXXXXXXXX or XXXXXXXXXX, as applicable, to the time that is immediately before the time that is immediately before the time the applicable Partnership ceases to exist, such change in fiscal period being conditional upon: (i) the issuance by the CRA of a favourable advance income tax ruling on the Subject Transactions and the Proposed Transactions; (ii) the dissolutions of the Partnerships occurring in the manner described in such ruling; and (iii) such dissolutions occurring before the proposed amendments that were announced October 29, 2007, in former Bill C-10, to subsection 99(1) are effective. ...