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10 December 1991 Income Tax Severed Letter 9118085- Large Corporations Tax — Definition of Long-term Debt 9118085 A. ...

22 February 1989 Income Tax Severed Letter 7-3496-   FEB 22 1989 TO HALIFAX DISTRICT OFFICE Attention: Angus MacIssac Enquiries and Office Examinations FROM Specialty Rulings Directorate K.B. ...

16 March 1983 Income Tax Severed Letter A-7876- [] March 16, 1983 Registration Division Mr. ...

11 December 1989 Income Tax Severed Letter AC58382 F- Contributions déductibles a un REER — Calcul du revenu gagné 5-8382 A. ...

23 November 1988 Income Tax Severed Letter 5-6988- [] XXXX R. Nanner (613)957-3494 November 23, 1988 Dear Sirs: This is in response to your letter of November 1, 1988 concerning certain incentives offered by various financial institutions to promote their registered retirement savings plans (RRSPs). ...

6 November 1986 Income Tax Severed Letter 5-2290- [] XXXX November 6, 1986 Dear Sirs: R. ...

22 April 1992 Income Tax Severed Letter 9209835- Available for use rule — capital cost allowance Unedited CRA Tags 20(1)(a), Reg. 1100(1), Sch. ...

25 May 1992 Income Tax Severed Letter 9214927- Purchase price — prescribed debt obligation Unedited CRA Tags 12(9), 16(1), Reg. 7000(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. ...

10 February 1981 Income Tax Severed Letter 3-1650 F- Tax treatment of non-interest bearing demand loans — FAPI Unedited CRA Tags 39(2), 39(2)(b)(ii), 39(2)(b)(iv) Dear XXX: We refer to your letter of September 22 and October 6, 1980 and our letter of January 26, 1981 with respect to the advance income tax ruling issued to XXX. ...

3 August 1989 Income Tax Severed Letter 5-8209- [] Unedited CRA Tags Reg. 5907(1)(a)(i)(A), 5907(2), 5907(2.1) Dear Sirs: This is in response to your letter of June 2, 1989. ...