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Technical Interpretation - External
29 May 1998 External T.I. 9811105 - INDIAN EMPLOYMENT INCOME & GUIDELINE 4
29 May 1998 External T.I. 9811105- INDIAN EMPLOYMENT INCOME & GUIDELINE 4 Unedited CRA Tags 81 5(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. ...
Technical Interpretation - External
28 April 1994 External T.I. 9410245 - USES OF RPP SURPLUS & FORFEITURES
28 April 1994 External T.I. 9410245- USES OF RPP SURPLUS & FORFEITURES Unedited CRA Tags REG 8500(1) REG 8300(8) 147.3(8) REG 8506(2)(b.1) REG 8506(2)(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
30 March 1995 External T.I. 9432425 F - BIEN DE REMPLACEMENT-MEME USAGE QUE L'ANCIEN < 50%
30 March 1995 External T.I. 9432425 F- BIEN DE REMPLACEMENT-MEME USAGE QUE L'ANCIEN < 50% Unedited CRA Tags 44(1) 13(4) 45(1)b) 13(7)c) 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
15 November 2001 External T.I. 2001-0092225 - JOINT CUSTODY & CHILD CARE
15 November 2001 External T.I. 2001-0092225- JOINT CUSTODY & CHILD CARE Unedited CRA Tags 63 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ...
Technical Interpretation - External
24 February 2003 External T.I. 2002-0149955 - Section 116 & Share Consolidation116
24 February 2003 External T.I. 2002-0149955- Section 116 & Share Consolidation116 Unedited CRA Tags 248(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 CCRA. ...
Technical Interpretation - External
20 July 2000 External T.I. 2000-0018755 - Capital Cost allowance & Depletion Re Tree...
20 July 2000 External T.I. 2000-0018755- Capital Cost allowance & Depletion Re Tree... ...
Technical Interpretation - External
16 August 2000 External T.I. 2000-0031305 - Gross Resource Profits & Gas/Oil well equi,
16 August 2000 External T.I. 2000-0031305- Gross Resource Profits & Gas/Oil well equi, Unedited CRA Tags 1104(2) 1204(1)(b) 1204(3) 248(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. ...
Technical Interpretation - External
5 August 1999 External T.I. 9918405 - PART-TIME EDUCATION TAX CREDIT & TUITION
5 August 1999 External T.I. 9918405- PART-TIME EDUCATION TAX CREDIT & TUITION Unedited CRA Tags 118.5 118.6 Pleaae 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
22 April 2021 External T.I. 2021-0876012E5 - Medical expenses - COVID-19 test & vaccine
22 April 2021 External T.I. 2021-0876012E5- Medical expenses- COVID-19 test & vaccine Unedited CRA Tags 118.2(2)(n); 118.2(2)(o); Regulations 5701. ...
Technical Interpretation - External
2 January 2025 External T.I. 2024-1020361E5 - Indian Act Tax Exemption & Employment Income
2 January 2025 External T.I. 2024-1020361E5- Indian Act Tax Exemption & Employment Income Unedited CRA Tags ITA para. 81(1)(a); IA s. 87 Principal Issues: Whether the employment income of the Employees is situated on a reserve and exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act. ...