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Duff (613) 957-8953 Attention: XXX April 7, 1992 Dear Madam: Re: Qualified Investments in a Registered Retirement Savings Plan This is to inform you of the Department's position concerning the situation when a trust governed by a registered retirement savings plan ('RRSP') acquires foreign currency in connection with transactions dealing with securities that are denominated in the foreign currency. ...

30 June 1989 Income Tax Severed Letter 3-2449- Advance income tax ruling request—proposed note issue Unedited CRA Tags 16(3) Dear Sirs: We are writing in connection with your letter's of April 25, 1989 and June 9, 1989 and your telephone discussions with Kevin Donnelly on May 11, 1989 and June 19, 1989. ...

Additionally, although we appreciate the fact that the duties performed in connection with the Project were carried out on the reserve, it should be noted that subsection 25(3) of the U.I. ...

The Act denies any deduction in respect of "personal and living expenses" which are defined to include "the expenses of properties maintained by any person for the use or benefit of the taxpayer or any person connected with the taxpayer by blood relationship, marriage or adoption, and not maintained in connection with a business carried on for profit or with a reasonable expectation of profit. ...

Royalties in respect of the production or reproduction of other works on videotape are exempt from Canadian tax under that provision, unless they are for use in connection with television broadcasting. ...

In our prior letter, we opined that there must be a connection between the actual travelling expenses incurred by a taxpayer or a member of the taxpayer's household and the amounts paid by the taxpayer's employer to defray those costs. ...

In this connection we suggest that you discuss the matter with the appropriate District Taxation Office. ...

In this connection we suggest that you discuss the matter with the appropriate District Taxation Office. ...

It is your understanding that a recontribution to an existing arrangement after December 31, 1987 would be deemed to be property held in connection with a statutory arrangement. ...

Arsenault in connection therewith whereby Mr. Wilson advised that your original inquiry as to whether a trust whose income in exempt in its hands and in the hands of the beneficiaries can be a "resident of a Contracting State" for treaty purposes was meant to relate to a trust that did not meet the definition of a religious, scientific, literary, educational or charitable organization under Article XXI of the Canada- United States Income Tax Convention, 1980 (the "Convention") but is exempt from taxation in the United States. ...