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17 June 1994 External T.I. 9405155 - NON-PROFIT CORPORATION - GENERAL COMMENTS

Unless as otherwise stated, all references to statute are to the Income Tax Act, S.C. 1970-71-72, c.63, as amended and consolidated to June 10, 1993. ...

16 June 1994 External T.I. 9407275 - CONVENTION EXPENSES

Unless as otherwise stated, all references to the Act are to the Income Tax Act, S.C. 1970-71-72, c. 63 as amended and consolidated to June 10, 1993. ...

7 July 1994 External T.I. 9413315 - INTERNAL CRYSTALLIZATION

Unless otherwise stated, all references to a statute are to the Income Tax Act S.C. 1970-71-72, c.63, as amended, consolidated to June 10, 1993 (the "Act"). ...

5 July 1994 External T.I. 9335225 - MEANING OF PERMANENT ESTABLISHMENT - ARTICLE V U.S.

Income Tax Convention (1980) We are writing in response to your letter dated November 25, 1993, in which you requested the Department's opinion on the meaning of the term "permanent establishment" as used in article V, paragraph 3 of the Canada-U.S. ...

19 August 1994 External T.I. 9416175 - FORMER BUSINESS PROPERTY

Unless otherwise stated all references to statute are references to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993 (the "Act"). ...

21 September 1994 External T.I. 9419215 - REFUND OF PREMIUMS TO SPOUSE

As explained in our telephone message of August 8, 1994 (Wayne Harding), an advance ruling can only be given in respect of a proposed transaction and your request refers to five alternative methods for transferring the property in a registered retirement savings plan (RRSP) to the spouse of the RRSP annuitant who died intestate in 1993. ...

6 September 1994 External T.I. 9419865 - ARE SPECIAL WARRANTS FLOW-THROUGH SHARES?

Unless otherwise stated, all references to the Act are to the Income Tax Act S.C. 1970-71-72, c.63 as amended consolidated to June 10, 1993. ...

2 August 1996 External T.I. 9624655 - PAY IN LIEU OF NOTICE OF REDUNDANCY AND SURPLUS STATUS

Further discussion of this topic may be found in the Departments reply to Question No. 34 of the 1993 Canadian Tax Foundation Conference Round Table. ...

18 September 1996 External T.I. 9627925 F - FRAIS DE DÉMÉNAGEMENT

Troisième question 9.Finalement, vous nous référez aux paragraphes 12 a) et c) du bulletin d'interprétation IT-178R3 du 28 mai 1993 qui énumèrent les frais de déménagement admissibles suivants, décrits au paragraphe 62(3) de la Loi: a) (les) frais de déplacement, y compris des montants raisonnables pour les repas et le logement au cours du déménagement du contribuable et des membres de la famille;... c) (les) frais de repas et de logement temporaire, pendant un maximum de 15 jours, près de l'ancienne ou de la nouvelle résidence;.... 10.Partant de l'hypothèse que la période de déplacement entre XXXXXXXXXX durera trois (3) jours lors du déménagement, vous désirez savoir: a)à quoi correspond cette période de 15 jours pour encourir les frais de repas et de logement temporaire près de l'ancienne ou de la nouvelle résidence? ...

6 January 1994 External T.I. 9314315 - Arrangement visé a la loi

6 January 1994 External T.I. 9314315- Arrangement visé a la loi Unedited CRA Tags 110.6(8), ITR 6205 XXXXXXXXXX 5-931431 A l'attention de XXXXXXXXXX Le 6 janvier 1994 Mesdames, Messieurs, Objet: Paragraphe 110.6(8) de la Loi Paragraphe 6205(2) du Règlement La présente est en réponse à votre lettre du 12 mai 1993 par laquelle vous nous demandez notre opinion concernant les dispositions susmentionnées de la Loi de l'impôt sur lerevenu (ci-après la «Loi») et du Règlement de l'impôtsur le revenu (ci-après le «Règlement»). ...

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