5 October 2015 Internal T.I. 2014-0522241I7 - T1135: Mineral rights situated outside of Canada -- attach -- Cost Amount
nil cost amount for foreign resource property
Cost Amount
30 July 1992 Income Tax Severed Letter 9218715 - Cost Amount - Accounts Receivable -- attach -- Cost Amount
D'Aurelio, "International Issues: A Revenue Canada Perspective", 1990 Conference Report, C. 44, under "Cost Amount of Debt Denominated in Foreign Currency and the Meaning of the Words 'Amount Outstanding at That Time'" -- attach -- Cost Amount
92 CPTJ - Q.8 -- attach -- Cost Amount
11 December 1989 T.I. (May 1990 Access Letter, ¶1222) -- attach -- Cost Amount
Chris Falk, Stefanie Morand, Brian O'Neill, "Is there Always Certainty Regarding Tax Basis? – Limitations on Expenditures Pursuant to Sections 143.3 and 143.4", draft version of paper for CTF 2043 Conference Report. -- attach -- Cost Amount
31 May 1999 External T.I. 9906745 - FOREIGN PROPERTY - COST AMOUNT -- attach -- Cost Amount
30 November 1995 Ruling 9609943 - FORWARD CONTRACT, MARKETABLE SECURITY -- attach -- Cost Amount
The Queen v. Dresden Farm Equipment Ltd., 89 DTC 5019 (FCA) -- attach -- Cost Amount
Praxair Canada Inc. v. The Queen, 93 DTC 5100, [1993] 1 CTC 130 (FCTD) -- attach -- Cost Amount
