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27 September 1996 Income Tax Severed Letter 9602135- Indians — business income Unedited CRA Tags 81(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

11 October 1996 Income Tax Severed Letter 9631125- Capital gain election — non-resident individual Unedited CRA Tags 110.6(13), 110.6(5), 110.6(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

1 November 1921 Income Tax Severed Letter 9729760- Foreign affiliates — investment business Unedited CRA Tags 95 SUMMARY: Foreign affiliates- investment business—ITA-95—1997 Tax Executives Institute Conference- Question IX- Whether the activities of a foreign affiliate partner can influence the characterization of its income derived from a partnership. ...

13 August 1997 Income Tax Severed Letter 7M1608- Tuition tax credit — private tutoring Unedited CRA Tags 118.5(1)(a) SUMMARY: Tuition tax credit- private tutoring—ITA-118.5(1)(a)—Whether a tuition tax credit is available for private tutoring. ...

7 October 1996 Income Tax Severed Letter 9621455- Non-resident trusts — meaning of prescribed circumstances Unedited CRA Tags 94(1)(b) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

3 October 1996 Income Tax Severed Letter 9622615- Specified leasing property — refrigeration units Unedited CRA Tags Reg. 1100(1.13)(a)(v) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

23 June 1992 Income Tax Severed Letter- Capital gains exemption — dividend non-payment Unedited CRA Tags 110.6(8), 110.6(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

7 November 1991 Income Tax Severed Letter- Capitalization of debt — interplay of sections 69 and 80 Unedited CRA Tags 53(1), 69, 80 Subject: Paragraph 11, IT 293R In response to your telephone enquiry, attached is a copy of an opinion letter issued by this Directorate on November 28, 1990 which states that the position of the Department as described in our replies to question 3 at the 1981 Round Table and question 27 at the 1979 Round Table is no longer in effect. ...

7 September 1990 Income Tax Severed Letter- Foreign affiliates — deduction available under subparagraph 91(5)(b)(i) Unedited CRA Tags 91(5)(b)(i), 91(1), 92(1)(a), 95(1)(b)(k), Reg. 5901(2) Dear Sirs: Re: Subparagraph 91(5)(b)(i) of the Income Tax Act (the "Act") This is in response to your letter of March 1, 1990. ...

7 September 1990 Income Tax Severed Letter- Self-funded leave plan and the Canada Pension Plan — followup letter Unedited CRA Tags none Dear Mr. ...