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23 March 1984 Income Tax Severed Letter B-5093- [Pension Income Attributable To Service Performed Outside Canada] Unedited CRA Tags 212(1), 81(1), 56(1)(a)(i), 212(13) March 23, 1984 Accounting & Collections Division W.J. ...

Saint John Shipbuilding & Dry Dock Co. Ltd. (1989) DTC 6372 (F.C.A.) ...

Saint John Shipbuilding & Dry Dock Co. Ltd. (80 DTC 6272 at page 6274). ...

Saint John Shipbuilding & Dry Dock Co. Ltd. 80 DTC 6273. In addition, with regard to the word "use" you look to the ordinary dictionary meaning and to the Federal Court of Appeal decision in Qualico Developments Ltd. v. ...

Her Majesty the Queen 86 DTC 6521 la Cour Suprême du Canada a mentionné ce qui suit à l'égard d'un actif réellement employé et risqué dans une entreprise: "... ...

4 January 1993 Income Tax Severed Letter 9232447 F- Pension Tax Credit on Surrender of Annuity Contract Unedited CRA Tags 118(7), 12.2, 56(1)(d.1)   January 4, 1993 WINDSOR DISTRICT OFFICE Personal and General Enquiries and Office Examination Section Attention:  D. ...

13 January 1993 Income Tax Severed Letter 9232775 F- Single-purpose Corporation- Personal-use Assets Unedited CRA Tags 15(1)   923277 XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Single-purpose Corporations Holding Personal-use Assets This is in reply to your letter of October 29, 1992 in which you requested our opinion concerning single-purpose corporations holding personal-use assets. ...

Chief Services, Public Utilities & Exempt Corporations Section Corporate Rulings Division Corporate Rulings Directorate Legislation Branch ...

McIntyre Non-Resident Project Team Accounting & Collections Division DSD/hm 96(1.1) Reg. 105 212(5) Article XIIIC- "old" U.S. ...

As pointed out in paragraph 5 of IT-442 "... a bad debt may be claimed in a taxation year only if the debt became bad in that year regardless of brow long the debt may have been outstanding. ...