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21 February 2006 External T.I. 2005-0120751E5- Specified Investment Business & Partnerships Unedited CRA Tags 125(7) Principal Issues: Would the exclusion in paragraph 125(7)(b) at the definition of specified investment business be met where the relevant associated corporation was a corporate partner and the partnership provided services to the particular corporation? ...

19 October 1999 External T.I. 9925055- GAINS & LOSSES ON OPTIONS Unedited CRA Tags 39(4) 39(5) 39(6) 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. ...

29 August 1997 External T.I. 9701145 F- TRANSFERT POUR CONTREPARTIE < JVM Unedited CRA Tags 80 245 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. ...

. / private hosp. Unedited CRA Tags 44 13(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. ...

15 May 1998 External T.I. 9806245- HEALTH SPENDING ACCT & FLEX BENEFIT PLAN Unedited CRA Tags 6(1)(a)(i) 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. ...

6 July 1998 External T.I. 9811115- ATTRIBUTION & GENUINE LOAN Unedited CRA Tags 75(2) 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. ...

1 September 1994 External T.I. 9413775- ELIGIBLE PROPERTY & CUM DIVIDENDS Unedited CRA Tags 85(1.1) 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. ...

2 February 1995 External T.I. 9429835- QUALIFIED FARM PROPERTY & CAPITAL GAINS ELECTION Unedited CRA Tags 110.6(19) 110.6(1) 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. ...

Dad invests $ in "trust" a/c for KIDS Unedited CRA Tags 75(2) 75(1) 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. ...

13 June 1996 External T.I. 9612035- LOAN TO BUY WIFE'S INT IN HOME & IF LOAN QUA EE Unedited CRA Tags 15(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. ...