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21 April 1997 External T.I. 9707215 F- % coproduction differe % cout production Unedited CRA Tags 125.4 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. ... Principales Questions: 125.4- % coproduction differe % participation depense Position Adoptée: De façon générale, le CI pour une société admissible correspond à 25% de sa "dépense de main-d'oeuvre admissible". ...

25 May 1992 Income Tax Severed Letter 9212365- V-day adjustments — section 85 elections and Valuation Day disputes — Information Circular 6-19R Unedited CRA Tags 85(7.1) 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. ...

27 January 1992 Income Tax Severed Letter 9133105- Social assistance payments — employee contractor — Respite Caregivers of the Province of Manitoba Unedited CRA Tags 56(1)(u), 56(1)(u)(iii) 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 August 1991 Income Tax Severed Letter- Nova Scotia R & D Tax Credit- Ontario R & D Super Allowance Unedited CRA Tags 12(1)(x), 37(1)(d), 127(9), 127(11.1) Dear Sirs: Re: Nova Scotia Research and Development (`R&D') Tax Credit Ontario R&D Super Allowance We are writing in reply to your letter of June 3, 1991 in which you requested a technical interpretation as to why the Nova Scotia R&D Tax Credit is considered to be government assistance for the purpose of paragraph 12(1)(x) of the Income Tax Act (the "Act") while the Ontario R&D Super Allowance is not. ...

14 May 1993 Income Tax Severed Letter 9313025 F- Acquisition and Disposition — Property — General Unedited CRA Tags 54(c) 248(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. ...

10 January 1993 Income Tax Severed Letter 9321447- Yukon Indians — Lands Set Aside — Moratorium 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. ...

19 November 2021 Roundtable, 2021-0914351C6- 2021 TEI Conference – Q3(b)(i) – Form T2200 Unedited CRA Tags 8(1)(i)(iii), 8(2), 8(10), 8(13), 67 Principal Issues: How the employer should complete the answers to Question 10 on Form T2200 in the case where an employee has the option to work from home and that time is not tracked by the employer? ...

18 June 2015 STEP Roundtable Q. 2, 2015-0572091C6- 2015 STEP – Q2 – Meaning of Graduated Rate Estates CRA Tags 248(1) Principal Issues: CRA comments requested on meaning of graduated rate estate, including what property is included & what happens when there are 2 wills. ...

15 November 2006 External T.I. 2006-0190041E5 F- Biogas / Codigestion Process / Produced for Sale Unedited CRA Tags Schedule II 43.1 43.2 Principal Issues: In a given fact situation, where the taxpayer produces biogas through a digester using a codigestion process (manure and other substances) and where the biogas production is purified into methane in part for sale, whether (1) the digester is property that could be included in class 43.1? ... En outre, ce matériel admissible acheté avant 2012 sera inclus dans la nouvelle catégorie donnant droit au taux de DPA de 50 %. ... Vos questions Votre première question est de savoir si le " digesteur " utilisé dans le Projet pour produire du biogaz par le procédé de "co-digestion" pourrait être considéré un bien de la catégorie 43.1 de l'annexe II du Règlement? ...

25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6- Curr Use & 95(2)(a)(ii)(B) & (D) Unedited CRA Tags Clauses 95(2)(a)(ii)(B) and (D), paragraph 20(1)(c), subsection 5907(1) of the Income Tax Regulations Principal Issues: How the current use approach would apply in analyzing clauses 95(2)(a)(ii)(B) and (D) to two specific examples. ...