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8 January 1988 Income Tax Severed Letter 5-5213- [] XXXX R. Nanner (613)957-3494 January 8, 1988 Dear Sirs: This is in repsonse to your letter of December 7, 1987 wherein you enquired about the income tax implications of a Trustee in Bankruptcy (the "Trustee") taking over a self-administered registered retirement savings plan ("RRSP"). ...

1 October 1990 Income Tax Severed Letter 901067- [] XXXX D. Yuen (613) 957 2111 Attention: XXXX OCT 1 1990 Dear Sirs: Re: Subsection, 111(5-1) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of May 30, 1990 wherein you requested our comments on whether a non-capital loss, as defined in paragraph 111(8)(b) of the Act, created or increased pursuant to subsection 111(5.1) of the Act may be carried back to the three years preceding the year in which there was a change of control. ...

22 February 1993 Income Tax Severed Letter 9303775- RRSP Investments — Promisory Notes 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.XXXXXXXXXX 5-930377 W.C. ...

23 May 1989 Income Tax Severed Letter 5-7980- [] Blair P. Dwyer (613)957-2744 XXXX May 23, 1989 Dear Sirs: Re: Scott v MNR, 89 DTC 218 (TCC) This is in reply to your letter dated April 24, 1989 respecting the above- noted court decision. ...

9 February 1988 Income Tax Severed Letter 7-2519- [] Unedited CRA Tags 212(13.1)(b), 227(15), 227(6) We are writing in response to your memo dated January 26, 1988 on the above-referenced matter. ...

13 August 1986 Income Tax Severed Letter 5-1586- [] Unedited CRA Tags 212(5), Canada–U.S. ...

29 April 1981 Income Tax Severed Letter 5-2666- Canadian tax status of an entity — Sociedad en Comandits por Acciones Unedited CRA Tags none This is in reply to your letter of April 29, 1981 and our subsequent telephone conversation of June 25. ...

10 January 1992 Income Tax Severed Letter 9122227- Loan to shareholder — Silden case Unedited CRA Tags 15(2)(a)(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. ...

7 August 1990 Income Tax Severed Letter- Interpretation of the phrase “ actively engaged” in the definition of the term ”share of the capital stock of a family farm corporation” in paragraph 70(10)(b) Unedited CRA Tags 70(10)(b) Dear Sirs: This is in reply to your letter of July 23, 1990 concerning the definition in paragraph 70(10)(b) of the term “share of the capital stock of a family farm corporation”. ...

7 March 1991 Income Tax Severed Letter- Retirement compensation arrangement — letter of credit Unedited CRA Tags none Dear Sirs: Re: Retirement Compensation Arrangement ("RCA") Letter of Credit This is in reply to your letter of January 22, 1991, concerning the above-mentioned subject matter. ...