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Technical Interpretation - External
20 August 2018 External T.I. 2017-0731541E5 - TFSA contributions
You ask for confirmation that a payment made by an employer directly to an employee’s TFSA does not contravene the condition in paragraph 146.2(2)(c) (footnote 1) that prohibits anyone other than the holder from making contributions to the TFSA. ...
Ministerial Correspondence
15 April 2003 Ministerial Correspondence 2003-0011264 - RECEIPTS FOR POLITICAL CONTRIBUTIONS
We are not in a position, however, to comment on whether or not the withholding of such receipts contravenes any other legislation or contract law. ...
Technical Interpretation - External
24 October 1991 External T.I. 9118605 F - Educational Deferred Salary Leave Plan
There may be terms in the collective agreement which contravene the requirements of the Act so we are unable to provide a definitive opinion on your Plan at this time. ...
Miscellaneous severed letter
20 January 1989 Income Tax Severed Letter 7-3445 - [Profit Sharing/Savings Plan Your File: 8218-8257]
First, in our opinion the plan could not be an EPSP, as it is now written, as the plan contravenes a number of legislative and administrative provisions dealing with EPSPs. ...
Miscellaneous severed letter
1 November 1988 Income Tax Severed Letter 5-6626 - [881101]
Would any of the proposed transactions contravene any part of the Act? ...
Miscellaneous severed letter
1 November 1988 Income Tax Severed Letter RCT 5-6626
Would any of the proposed transactions contravene any part of the Act? ...
Miscellaneous severed letter
12 February 1998 Income Tax Severed Letter 9801715 - Benefits from a registered retirement savings plan
You have asked if a term deposit registered as an RRSP or RRIF which is convertible at the holder's option into some other form of investment would contravene the provisions of the Income Tax Act (the "Act"). ...
Miscellaneous severed letter
7 October 1991 Income Tax Severed Letter - Educational Deferred Salary Leave Plan
There may be terms in the collective agreement which contravene the requirements of the Act so we are unable to provide a definitive opinion on your Plan at this time. ...
Miscellaneous severed letter
13 July 1992 Income Tax Severed Letter 9217755 - Use of SIN for Other Employer Purposes
You have asked whether the uses described in your letter contravene subsection 239(2.3) of the Act if the employer does not obtain the employee's specific written consent. ...
Miscellaneous severed letter
23 August 1982 Income Tax Severed Letter 5-4155 - [820823]
You feel- that this Regulation contravenes the provisions of Article VII of the Canada-U.K. ...