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23 December 1991 External T.I. 9134925 F- Deferred Salary Leave Plans — Leave Period Unedited CRA Tags 248(1) Salary deferral arrangement ITR 6801(a) 5-913492 Dear Sir: Re:  Deferred Salary Leave Plans  —  Leave Period This is in response to our telephone conversation(Baldwin/19(1))on December 11,1991 concerning paragraph 6801(a)(i)of the Income Tax Regulations. ...

31 July 1995 External T.I. 9518505- PUSH-DOWN ACCOUNTING & PART I.3 Unedited CRA Tags 181(3) 181(1) 181.2(3) 181.2(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. ... Donell Attention: XXXXXXXXXX July 31, 1995 Dear Sir: Re: Large Corporation Tax & "Push-down accounting" This is in reply to your letter of July 14, 1995 in which you have asked us whether balance sheet values adjusted by the application of "push-down accounting" ("PDA") are relevant to the determination of large corporation tax under Part I.3 of the Income Tax Act (the "Act"). ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

22 September 1993 External T.I. 9304080- Papillon — Rachat des actions privilégées Unedited CRA Tags 55(2) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question 27 Revenu Canada permet-il qu'une corporation rachète des actions de son capital-actions en préparation de la transaction Papillon et verse à l'actionnaire de l'argent comptant lorsque les actions rachetées sont des actions privilégiées ayant une valeur de rachat fixe? ...

27 September 1993 External T.I. 9320445- Congres de l'APFF — Table Ronde?? Unedited CRA Tags 245(2) TABLE RONDE SUR LA FISCALITÉ FÉDÉRALEAPFF — CONGRES 1993 QUESTION #2 Une corporation de placement appartenant à des non-résidents ("NRO") possède des biens qui ne sont pas des biens canadiens imposables. ...

22 October 2013 External T.I. 2013-0492901E5- Motor vehicle- allowances & expenses CRA Tags 6(1)(b) 6(1)(a) 5(1) 6(1)(b)(x) 8(1)(h.1) 6(1)(e) 6(1)(k) Principal Issues: 1. ... Underhill October 22, 2013 Dear XXXXXXXXXX: Re: Motor vehicle allowances & expenses We are writing in response to your letter of June 10, 2013, concerning the tax consequences under the Income Tax Act ("Act") of an employer-provided motor vehicle. ... For clarification purposes, technical interpretation 9211550 provides that: * Where an employer has made a motor vehicle available to an employee, that is an automobile as defined in subsection 248(1) of the Act, a standby charge and operating benefit will arise under paragraphs 6(1)(e) and (k) of the Act for the personal use; * Where the amount paid by an employer to an employee is a reimbursement of the sublease charged by the employer, the payments between the employer and the employee will be ignored for the purpose of applying the standby charge. ...

15 June 2006 External T.I. 2006-0183921E5- Definition of Canada & Reg.105 Unedited CRA Tags 255 Reg.105 Principal Issues: (1) Whether the work done by NRco could be considered to be "in connection with the exploration for or exploitation of the minerals... ... XXXXXXXXXX 2006-018392 June 15, 2006 Dear XXXXXXXXXX: Subject: Definition of "Canada" & Section 105 of the Income Tax Regulations This is in response to your request for our view on whether the extended definition of Canada in section 255 of the Income Tax Act (the "Act") applies in the circumstances set out below. ... Question 1 1-) Section 255 of the Act & Section 105 of the Regulations The term " Canada" is not defined in the Income Tax Act. ...

7 February 1994 External T.I. 9334745- Société en commandite — retraits de fonds Unedited CRA Tags 80, 53(2)(c)(v), 40(3) XXXXXXXXXX 5-933474 A l'attention de XXXXXXXXXX Le 7 février 1994 Mesdames, Messieurs, Objet: Société en commandite — Retraits de fonds La présente est en réponse à votre lettre du 11 novembre 1993 dans laquelle vous demandez notre opinion concernant l'acquisition, par deux individus, de la totalité des participations d'une société en commandite. ... Veuillez agréer, Mesdames, Messieurs, l'expression de nos salutations distinguées. pour le Directeur intérimaire Division des industries manufacturières,   des sociétés et des fiducies Direction des décisions Direction générale des affaires  législatives et intergouvernementales ...

HEALTH & SAFETY ACT) Unedited CRA Tags 18(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. ... Principal Issues: Is a fine imposed under the Occupational Health & Safety Act deductible in computing business or property income? ... Azzi December 19, 1995 Dear Sir: Re: Deductibility of Fines or Penalties This is in reply to your letter of October 10, 1995, wherein you request our views as to the deductibility of a fine imposed under the Occupational Health & Safety Act. ...

12 October 1993 External T.I. 9320490- Déductibilité des intérets — Interest Deductibility Unedited CRA Tags 20(1)(c) TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF — CONGRES 1993 Question 7 Dans le cadre du libre échange, Canco a incorporé une nouvelle filiale en propriété exclusive aux Etats-Unis("USCO") pour y étendre ses opérations. ...

23 November 1993 External T.I. 9322405 F- SR & ED Unedited CRA Tags 37(1)(a)(ii) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Scientific Research & Experimental Development (SR&ED) This is in reply to your letter of July 30, 1993 wherein you requested further clarification that a fee arrangement charged by a non-resident company to a Canadian taxpayer for the right to manufacture or produce a product developed as a result of the SR&ED performed in Canada would not jeopardize the eligibility of the SR&ED expenditures for investment tax credits (ITC). ...