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Technical Interpretation - External

24 February 1995 External T.I. 9428005 - TRUST & CAPITAL GAINS EXEMPTION

24 February 1995 External T.I. 9428005- TRUST & CAPITAL GAINS EXEMPTION Unedited CRA Tags 104(13) 104(21.2) 110.6(19) 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. ...
Technical Interpretation - External

6 February 1995 External T.I. 9428155 - DEFINITION OF ACCUMULATING INCOME & SPOUSAL TRUST

6 February 1995 External T.I. 9428155- DEFINITION OF ACCUMULATING INCOME & SPOUSAL TRUST Unedited CRA Tags 70(6) 108(3) 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. ...
Technical Interpretation - External

18 April 1995 External T.I. 9432385 - STOCK OPTION & CCPC GOING PUBLIC

18 April 1995 External T.I. 9432385- STOCK OPTION & CCPC GOING PUBLIC Unedited CRA Tags 7(1.1) 128.1(4)(B)(VI) 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. ...
Technical Interpretation - External

26 June 1995 External T.I. 9513555 - 249(4) & ACQUISITION OF CONTROL

26 June 1995 External T.I. 9513555- 249(4) & ACQUISITION OF CONTROL Unedited CRA Tags 249(4) 256(7) 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. ...
Technical Interpretation - External

26 July 1995 External T.I. 9501585 - court ordered partition & sale disposition

26 July 1995 External T.I. 9501585- court ordered partition & sale disposition Unedited CRA Tags 44(1) 13(21))d) 54(d) 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. ...
Technical Interpretation - External

7 September 1995 External T.I. 9509755 - DISABILITY PLAN CONTRIBUTIONS BY EMPLOYER & T4

7 September 1995 External T.I. 9509755- DISABILITY PLAN CONTRIBUTIONS BY EMPLOYER & T4 Unedited CRA Tags 6(1)(f) 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. ...
Technical Interpretation - External

20 September 1995 External T.I. 9515635 - SCIENTIFIC RESEARCH & EXPERIMENTAL DEVEL. - 256(1.4)

20 September 1995 External T.I. 9515635- SCIENTIFIC RESEARCH & EXPERIMENTAL DEVEL.- 256(1.4) Unedited CRA Tags 256(1.4) 37 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. ...
Technical Interpretation - External

7 July 1995 External T.I. 9506285 - RELEASE/SURRENDER INCOME & CAPITAL INTERESTS

7 July 1995 External T.I. 9506285- RELEASE/SURRENDER INCOME & CAPITAL INTERESTS Unedited CRA Tags 70(5)(a) 69(1)(b) 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. ...
Technical Interpretation - External

23 June 1995 External T.I. 9509155 - capital gains election & testamentary trust

23 June 1995 External T.I. 9509155- capital gains election & testamentary trust Unedited CRA Tags 110.6(19) 70(5) 104(21) 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. ...
Technical Interpretation - External

18 August 1995 External T.I. 9516975 - XXXXXXXXXX & PERSONAL TRUSTS

18 August 1995 External T.I. 9516975- XXXXXXXXXX & PERSONAL TRUSTS Unedited CRA Tags 143(1) 248(1) 110.6(19) 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. ...

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