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22 October 1993 Income Tax Severed Letter 932308- PHSP & Same Sex Issue 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 1990 Income Tax Severed Letter- Manufacturing & Processing Profits Deduction Unedited CRA Tags 125.1, IT-145R Subject: XXX Manufacturing & Processing (“M&P”) Profits Deduction We are writing in reply to your memorandum of April 19, 1990, wherein you requested our comments as to whether or not the activities of the above-noted taxpayer qualify for the M&P profits deduction under section 125.1 of the Income Tax Act (the “Act”). ...

22 November 1993 Income Tax Severed Letter 9332957- Home Buyers Plan & LSVCC Shares Unedited CRA Tags 146.01(3) 204.8 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 December 1993 Income Tax Severed Letter 9330216- AMT & Application of Non-capital Losses Unedited CRA Tags 127.52(1)(i)(i)(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. ...

27 March 1994 Income Tax Severed Letter 9508671- LIFETIME CAPITAL GAINS EXEMPTION & PERSONAL TRUST Unedited CRA Tags 110.6(19) 104(24) 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 November 1999 Income Tax Severed Letter 9917845- File 980245 — 66(12.66) Unedited CRA Tags 66(12.66), 66(12.6), 66(12.61) SUMMARY: File 980245- 66(12.66)—ITA-66(12.66), 66(12.6), 66(12.61)—Changes to a technical interpretation dated September 4, 1998, file #980245, concerning the renunciation of Canadian exploration expenses and the application of subsections 66(12.6) and 66(12.66) of the Income Tax Act. ...

19 May 1992 Income Tax Severed Letter 9210475- Attendant's allowances — Workmen's Compensation Unedited CRA Tags 56(1)(v), 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. ...

20 August 1986 Income Tax Severed Letter 7-0801 F- [] Unedited CRA Tags 115(1)(a)(ii), 212(1)(d), Reg. 105(1), Canada–U.S. ...

17 July 1992 Income Tax Severed Letter 9217787- Class 14 — Amounts Paid by 24(1) Unedited CRA Tags Reg. ...

3 March 1992 Income Tax Severed Letter 9201625- Automobile allowances — prescribed amounts Unedited CRA Tags 6(1)(b), 18(1)(r), Reg. 7305, 7306 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. ...