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3 April 1992 Income Tax Severed Letter 9209547- Old flow-through share rules — partnership Unedited CRA Tags 66.1(6)(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. ...

13 March 1992 Income Tax Severed Letter 9205825- Donation of land to Indian band — gifts Unedited CRA Tags 81(1)(a), 118.1(1), 110(1)(a)(iv), 149(1)(c) 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. ...

26 May 1992 Income Tax Severed Letter 9213875- Incentive payments — automobiles Unedited CRA Tags 6(1)(a), 5(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. ...

21 February 1992 Income Tax Severed Letter 9023685- Investment property — interest bearing reinsurance receivables Unedited CRA Tags 138(9), Reg. 2405(3) 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. ...

18 October 1989 Income Tax Severed Letter 7-4370- Cape Breton Investment Tax Credit — capitalized interest treatment Unedited CRA Tags 18, 21(1), 127(11.1)(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. ...

27 January 1992 Income Tax Severed Letter 9201225- Maintenance payments — third party mortgage Unedited CRA Tags 60(c), 60.1(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. ...

22 May 1992 Income Tax Severed Letter 9215187- Limited partnership — loss of former limited partner Unedited CRA Tags 111(1)(e), 96(2.1) 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. ...

2 January 1992 Income Tax Severed Letter 9133457- Bill C-18 amendments — successor rules Unedited CRA Tags 66.7(12), 66.7(12.1), 66.7(4) 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. ...

8 October 1996 Income Tax Severed Letter 9520285- Thin cap rules and back to back loans — related group Unedited CRA Tags 18(6), 18(4) 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. ...

2 October 1996 Income Tax Severed Letter 9617815- Thin capitalization — back-to-back loans Unedited CRA Tags 18(4), 18(6) 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. ...