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DOCUMENT TYPE: CCRA Documents; (Forms & Guides, Internal Queries, Appeals Referrals) Principal Issues: Calculation of refund interest and instalment interest when overpayment transferred to another taxpayer's instalment account Position: Overpayment and accumulated refund interest transferred effective on date of notice of assessment or reassessment. ...

A) Canco incorporates and capitalises a 100 % owned controlled foreign affiliate ("CFA") after 1995. ...

Canada (Min. of Indian & Northern Affairs) confirmed that surrendered land is something different from a reserve and no longer forms part of a reserve. ...

The word "regularly" means "... constantly... steadily... ...

John Oulton Manager Business, Property & Employment Section III Business and Publications Division Income Tax Rulings Directorate Policy and Legislation Branch?? ...

Paragraph 2 of the variation order changes the amount of child support to "... ...

Principal Issues: What is the tax implication of payments to a corporation from the BC Ministry for Children & Families for the care of two mentally challenged individuals who reside in the home of the corporation's shareholder? ...

January 9, 2001 Calgary Tax Services Office HEADQUARTERS Small & Medium Business Audit Karen Power, CA (613) 957-8953 Attention: Bob Gray 2000-006153 Taxation of a Retiring Allowance and Application of Section 80.4 to a Non-Resident We are replying to your letter of December 13, 2000, in which you requested our opinion on whether the payment of a retiring allowance to a non-resident of Canada would be subject to Part I tax. ...

January 23, 2001 XXXXXXXXXX Tax Services Office HEADQUARTERS Small & Medium Business Audit J. ...

December 19, 2000 XXXXXXXXXX TAX SERVICES OFFICE HEADQUARTERS Verification & Enforcement Division M.P. ...