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Technical Interpretation - External

25 July 2003 External T.I. 2003-0018765 - Art. 14 & 15 Cnd-Japan Treaty - Teacher

25 July 2003 External T.I. 2003-0018765- Art. 14 & 15 Cnd-Japan Treaty- Teacher Also released under document number 2003-00187650. ...
Technical Interpretation - External

5 September 2003 External T.I. 2003-0020015 - Interest in a UK Partnership & Rental Income

5 September 2003 External T.I. 2003-0020015- Interest in a UK Partnership & Rental Income Also released under document number 2003-00200150. ...
Technical Interpretation - External

13 February 2004 External T.I. 2003-0046181E5 - Indian, Corporate & Business Income

13 February 2004 External T.I. 2003-0046181E5- Indian, Corporate & Business Income Unedited CRA Tags 81(1)(a) Principal Issues: 1) Will income generated by a corporation owned by a status Indian be tax exempt? ...
Technical Interpretation - External

26 May 2004 External T.I. 2004-0067081E5 - Board & Lodging Allowance-Special Work Site

26 May 2004 External T.I. 2004-0067081E5- Board & Lodging Allowance-Special Work Site Unedited CRA Tags 6(6)(a) 6(1)(b) Principal Issues: Whether a board and lodging allowance can be excluded as a taxable benefit if the employee owns two self-contained domestic establishments, one of which is in the vicinity of the special work site. ...
Technical Interpretation - External

1 February 2005 External T.I. 2004-0083921E5 F - Société mandataire, gain & CIÉ

1 February 2005 External T.I. 2004-0083921E5 F- Société mandataire, gain & CIÉ Unedited CRA Tags 126 Principales Questions: Voir ci-dessous Position Adoptée: Voir ci-dessous Raisons: Voir ci-dessous XXXXXXXXXX 2004-008392 Fouad Daaboul Le 1er février 2005 Madame, Objet: Corporation mandataire et Crédit pour impôt étranger La présente est en réponse à votre demande du 30 juin 2004 concernant le sujet mentionné en titre dans la situation décrite ci-après. ...
Technical Interpretation - External

26 March 2001 External T.I. 2001-0073495 - MANUFACTURING & PROCESSING

26 March 2001 External T.I. 2001-0073495- MANUFACTURING & PROCESSING Unedited CRA Tags 125.1(1) 125.1(3) Reg. 5202 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 2001 External T.I. 2000-0058815 - Does 74.4 apply when 74.1 & 74.3 apply?

26 June 2001 External T.I. 2000-0058815- Does 74.4 apply when 74.1 & 74.3 apply? ...
Technical Interpretation - External

4 June 2001 External T.I. 2001-0072765 - Corporate owned life insurance & safe income

4 June 2001 External T.I. 2001-0072765- Corporate owned life insurance & safe income Unedited CRA Tags 55(2) 89(1) 148\ 56(1)(j) 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

19 July 2001 External T.I. 2001-0078275 - CONTRIBBUTION & INCOME

19 July 2001 External T.I. 2001-0078275- CONTRIBBUTION & INCOME Unedited CRA Tags 8 56(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. ...
Technical Interpretation - External

17 September 2001 External T.I. 2001-0080785 - VEHICLE ALLOWANCES & PARKING EXPENSES

17 September 2001 External T.I. 2001-0080785- VEHICLE ALLOWANCES & PARKING EXPENSES Unedited CRA Tags 6(1)(b)(vii.1) 6(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. ...

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