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Technical Interpretation - Internal

29 August 1996 Internal T.I. 9627776 - INDIANS - UNEMPLOYMENT INSURANCE BENEFITS

August 29, 1996 Appeals Branch HEADQUARTERS Appeals & Referrals Division J.D. ...
Technical Interpretation - Internal

19 July 1996 Internal T.I. 9624547 - EXTENDED CAB TRUCKS

July 19, 1996 GST Rulings and Interpretations Business & Publications 10th Floor, Tower C Division 25 McArthur Avenue A.M. ...
Technical Interpretation - Internal

30 March 1993 Internal T.I. 9307997 F - RRSP Home Buyers' Plan

30 March 1993 Internal T.I. 9307997 F- RRSP Home Buyers' Plan Unedited CRA Tags 146.01 March 30, 1993 Thunder Bay District Office Head Office Client Assistance Rulings Directorate   D. ...
Technical Interpretation - Internal

18 May 1993 Internal T.I. 9307277 F - Indian Taxation US Treaty

Treaty Income / XXXXXXXXXX This is in reply to your memorandum dated March 10, 1993, requesting information on whether U.S. ...
Technical Interpretation - Internal

22 July 1993 Internal T.I. 9316457 F - Interest Rate Caps

22 July 1993 Internal T.I. 9316457 F- Interest Rate Caps Unedited CRA Tags ITR 201 July 22, 1993 NORTH YORK DISTRICT OFFICE HEAD OFFICE Industry Specialist Services Rulings Directorate   Peter Dunn  (613) 957-2747 Attention:  Doug Mitchell  Banking SpecialistInformation Slips RE:  Interest Rate "Caps" We are writing in response to your memorandum of May 20, 1993 wherein you requested our views as to whether a financial institution which makes payments pursuant to an interest rate protection agreement (an "interest rate cap") would be required to file information returns (specifically, a "T5 Supplementary- Statement of Investment Income") with respect to such payments. ...
Technical Interpretation - Internal

29 September 1993 Internal T.I. 9321057 F - Treatment of No-fault Insurance Benefits

Dath DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      ...
Technical Interpretation - Internal

1993 Internal T.I. 9332137 F - Farm Support Payments

Levesque, Chief Rulings DirectorateOther Returns & Guides Division 957-8953 933213 Treatment of Permanent Cover Program This is in reply to your memorandum of November 4, 1993, referring to a memorandum dated August 13, 1993 dealing with a referral from the Winnipeg D.O. relating to the inclusion in income of payments received by farmers from Agriculture Canada- Prairie Farm Rehabilitation Administration ("PFRA") under the above-noted program. ...
Technical Interpretation - Internal

22 March 1995 Internal T.I. 9504407 - EXPENSE OR AMORTIZE LEASE INDUCEMENT PAYMENTS

March 22, 1995 TORONTO DISTRICT OFFICE HEAD OFFICE Section 453-1-8 Income Tax Rulings and Phillip Krakower & Martin Burns Interpretations Directorate Large File Case Auditor/Manager Allan Nelson (613) 957-2745 950440 Tenant Allowances/Inducements Paid by Developers This is in reply to your memorandum to us dated February 14, 1995, and our subsequent telephone conversation (Nelson/Burns) regarding the tax treatment of lease inducement payments made by developers. ...
Technical Interpretation - Internal

29 August 1995 Internal T.I. 9521957 F - RENOVATION D'UN CHALUTIER

Le paragraphe 24 du Bulletin d'interprétation IT-331R précise la position du Ministère à l'égard des rénovations majeures: Les rénovations importantes qui sont apportées aux machines ou au matériel admissibles, (...) qui, de nature sont une immobilisation, seront normalement des investissements qui donnent droit au crédit, pourvu que le matériel, une fois rénové, continue de remplir les autres conditions d'admissibilité. ...
Technical Interpretation - Internal

18 October 1995 Internal T.I. 9524676 - ATTRIBUTION AND THE CAPITAL GAINS DEDUCTION

October 18, 1995 Tax Avoidance & Legislative HEADQUARTERS Recommendations Division M. ...

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