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Technical Interpretation - External

22 March 1993 External T.I. 9302325 F - Deferred Salary Leave Program

If a participant must appear in court during the leave of absence and is paid for those services, it is the Department's view that this is in contravention thereof. ...
Technical Interpretation - External

29 September 2003 External T.I. 2003-0021465 - wrongful dismissal awards

In order to determine whether some of the damages awarded for loss of employment relate to a human rights violation, there must first be clear evidence that an employee has lost his employment due to a contravention of existing human rights legislation. ...
Technical Interpretation - External

7 December 2004 External T.I. 2003-0019751E5 - US Alternative Minimum Tax AMT and FTC

Citizen can recover some or all of the U.S. alternative minimum tax (the "USAMT") he or she is required to pay to the United States through a Canadian foreign tax credit (an "FTC"), notwithstanding that such tax is in contravention of the Canada-United States Income Tax Convention (the "Convention"). ...

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