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5 February 1988 Income Tax Severed Letter 7-2244- [] DATE: February 5 1988 TO SAINT JOHN, N.B. ... RULINGS POSITION The relevant portion of Class 29 of Schedule 11- Capital Cost Allowances, reads as follows: Property that would otherwise be included in another class in this Schedule (a) that is … property acquired by the taxpayer after May 8, 1972, (i) to be used directly or indirectly by him in Canada primarily in the manufacturing or processing of goods for sale or lease, or (...) and (b) that is (i) property that, but for this class, would be included in Class 8,... ...

6 February 1998 Income Tax Severed Letter 9729725 F- Commission — obligation de produire T4A Unedited CRA Tags 153(1)(g), 162(7), Reg. 200(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. ... POSITION ADOPTÉE: Un payeur doit émettre un feuillet T4A pour tous les paiements de commissions faits à des particuliers si le paiement dépasse 500 $ ou si de l'impôt a été retenu. ... Tel que mentionné dans le Guide de l'employeur- Retenues sur la paie 96-97 (pages 50 à 54), un payeur doit remplir un feuillet T4A s'il fait un paiement de commissions à un particulier qui est un agent indépendant (case 20) si le paiement dépasse 500 $ ou si le payeur a retenu de l'impôt sur ce paiement. ...

3 June 1992 Income Tax Severed Letter 9216225- Film partnership — matching principle of income and expenses Unedited CRA Tags 9, 96(2.2)(d)(ii) 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. ... SUBJECT: FILM PARTNERSHIP SECTION: 9, 96(2.2)(d)(ii)] June 3, 1992 Vancouver District Office Manufacturing Industries Tax Avoidance Division Partnerships & Trusts R. ...

15 April 1992 Income Tax Severed Letter 9208505- Clergyman's residence — housing allowance remuneration Unedited CRA Tags 8(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. ... Hammond 920850 Clergyman's Residence Deduction- 8(1)(c) Your File HAK-4903-22-0 & RE-4299 We are writing in reply to memorandum of March 18, 1992, wherein you requested our opinion on the above noted subject as discussed in the February 25, 1992, letter from XXX Our Comments We have reviewed XXX analysis of the income tax implications of paragraph 8(1)(c) as it relates to the issues raised in his letter and are of the opinion that it reflects a valid interpretation of that paragraph. ...

2 December 1981 Income Tax Severed Letter RRRR51- Foreign affiliates — goodwill Unedited CRA Tags none XXX Re: Foreign Affiliates This is further to our telephone conversation wherein you sought clarification with respect to comments made in our letter of October 13, 1981. ... Further, where an actual taxpayer is involved we are prepared to spend the additional time that may be necessary to give our opinion more relevance to his particular situation and will also advise the appropriate District Office so that they will have our opinion should they review the transaction. • Interpretation Bulletin- IT-114 ...

3 November 1988 Income Tax Severed Letter 7-3389- [] November 3, 1988 SASKATOON DISTRICT OFFICE Attention: L.C. ... Chief Deferred Income Plans & Trusts Section Financial Industries Division Rulings Directorate ...

23 November 1984 Income Tax Severed Letter 5-6630- [] XXXX R.C. O'Byrne (613) 995-1178 November 23, 1984 Dear Sirs: Re: Registered Educational Savings Plans for Shareholder / Employee This is in reply to your letter of September 26, 1984 in which you asked whether this Department would consider applying subsection 15(1) of the Income Tax Act (the "Act") to the following proposed transactions: XXXX You have asked whether we would consider applying subsection 15(1) of the Act when the funds are transferred from the PC to the RESP or when the RESP makes payments to the shareholder/employee. ...

5 November 1992 Income Tax Severed Letter 9238291 F- Allocation de retraite — Traduction Unedited CRA Tags 56(1)(a)(ii) 248(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. ... La définition d'"allocation de retraite" figurant au paragraphe 248(1) prévoit l'inclusion dans le revenu d'une somme reçue à l'égard de la perte d'un emploi "... qu'elle ait été reçue ou non à titre... de dommages ou conformément à une ordonnance ou sur jugement d'un tribunal compétent... ...

31 March 1989 Income Tax Severed Letter 7-3643- [] DATE March 31, 1989 To International Audits Division J.A. ... The amounts of yearly interest are as follows: A B C D Interest Interest Compounded on Non- Interest on on Compound Principal compounded Simple Interest Interest in Amount Principal in (B) (C) & (D)------------------------------------------------------------------------------------------------------ Year One 1,000,000 100,000 Year Two 1,100,000 100,000 10,000 Year Three 1,210,000 100,000 20,000 1,000 Year Four 1,331,000 100,000 30,000 3,100 Year Five 1,464,100 100,000 40,000 6,410 Maturity 1,610,510 The amounts in column (B) represent simple interest on the principal advanced and will be eligible for deduction under paragraph 20(1)(c) of the Act on a paid or payable basis. ...

16 February 1987 Income Tax Severed Letter 5-2793- Withholding requirements for non-resident — income averaging annuity contract Unedited CRA Tags 212(1), 212(1)(n), 214(1), 215(6), Canada–U.S. ... Our Comments Although the annuitant does not receive a "cash" IAAC payment, the preamble to subsection 212(1) states that "... every non-resident person shall pay an income tax of 25% on every amount that a person in Canada pays or credits,... to him as, on account or in lieu of payment of, or in satisfaction of... ...