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MAIL TYPE: CCRA Documents; (Forms & Guides, Internal Queries, Appeals Referrals) Principal Issues: Can the estate claim a subsection 146(8.9) deduction on the final 146(1) return in respect of RRSP amounts still unclaimed by the beneficiary? ...

February 27, 2003 Individual Returns and Headquarters Payments Processing Directorate Income Tax Rulings Pensions & Trusts Section Directorate G. ...

Troy of the North York Tax Services Office (file # 962478) concerning the same issue, such response will be amended to reflect our position described above. ...

Principal Issues: In the definition of "permanent establishment" in paragraph 400(2)(a) of the Income Tax Regulations, do the words " a fixed place of business" mean a fixed place of business in Canada? ...

., Verification & Enforcement Division M.P. Sarazin (613) 824-5441 Attention: Naomi Tsuji 2000-003500 Salary Deferral Arrangement We are writing to you in response to John Gordon's memorandum of June 27, 2000, wherein he requested our views as to whether a specific employee incentive plan would constitute a salary deferral arrangement for purposes of the Income Tax Act (the "Act"). ...

August 28, 2000 XXXXXXXXXX Tax Services Office HEADQUARTERS Verification & Enforcement Division S. ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 4-... ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

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

The Queen, 74 DTC 1029. […] [28] The respondent's concern is unnecessary. ...