Income Tax Severed Letters - 1994-04-08

Miscellaneous

10 February 1994 9334031 - EMPLOYEES OF INTERNATIONAL ORGANIZATIONS

Unedited CRA Tags
126(3) 110(1)(f)
Summary Under
Tax Topics - Income Tax Act - Section 126 - Subsection 126(3)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		February 10, 1994
	MEMO FOR FILE	Rulings Directorate
		Jim Wilson
		957-8953
		933403

Employees of International Organizations

Ministerial Correspondence

27 January 1994 Ministerial Correspondence 9327204 - INDIAN TAXATION

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

DM'S OFFICE (3) 93-5582T
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE
January 27,1994

XXXXXXXXXX

Dear XXXXXXXXXX:

Technical Interpretation - External

30 March 1994 External T.I. 9330105 - LIFE ESTATES & REMAINDER INTERESTS IN REAL PROPERTY

Unedited CRA Tags
43.1 70(5) 70(6) 70(9) 73(3)

Principal Issues:

30 March 1994 External T.I. 9402865 F - TRANSFERT DE FONDS D'UN REER

Unedited CRA Tags
146(16)

Principales Questions:

Transfert d'un REER à une police d'assurance-vie enregistrée à titre de REER

Position Adoptée:

29 March 1994 External T.I. 9333335 - CROWN ROYALTY ON FARMOUT PROPERTY

Unedited CRA Tags
18(1)(m)(v)
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(m)

Principal Issues:

29 March 1994 External T.I. 9407755 - RIGHT OF REDEMPTION

Unedited CRA Tags
149(1)(d)(i) 149(10)
Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(d)

Principal Issues:

29 March 1994 External T.I. 9322245 - DIVIDENDS NOT PAID

Unedited CRA Tags
110.6(8)

Principal Issues:

29 March 1994 External T.I. 9335695 - MINING FARM-OUT

Unedited CRA Tags
66.4

Principal Issues:

29 March 1994 External T.I. 9406495 - CHILD'S RECEIPT OF RRSP & RPP LUMP SUMS ON DEATH

Unedited CRA Tags
146(8.8) 56(1)(a) 60(l) 146(1)(h)

Principal Issues:

29 March 1994 External T.I. 9406825 - XXXXXXXXXX DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
REG 6801(a)

Principal Issues:

28 March 1994 External T.I. 9332255 - MEANING OF "DWELLING"

Unedited CRA Tags
15(2)(a)(ii) 54(g)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.4)

Principal Issues:

25 March 1994 External T.I. 9407005 - GAINS AND LOSSES ON STOCK INDEX FUTURES

Unedited CRA Tags
39 9

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

			940700
XXXXXXXXXX	J.P. Dunn

Attention: XXXXXXXXXX

March 25, 1994

Dear Sirs:

Re: Gains and Losses on Stock Index Futures Contracts

25 March 1994 External T.I. 9324315 - CAPITAL GAINS EXEMPTION

Unedited CRA Tags
110.6(2.1) 110.6(8)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		932431
XXXXXXXXXX	J. Humphrey

Attention: XXXXXXXXXX

March 25, 1994

Dear Sir:

Re: Subsection 110.6(8) of the Income Tax Act (the "Act")

24 March 1994 External T.I. 9334545 - LEASING OF COGENERATION EQUIPMENT.

Unedited CRA Tags
CLASS 34

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		933454
XXXXXXXXXX	W.P. Guglich

Attention: XXXXXXXXXX

March 24, 1994

Dear Sirs:

Re: Class 34 - Leasing of Cogeneration Equipment

24 March 1994 External T.I. 9331645 - QUALIFIED SMALL BUSINESS CORPORATION SHARES

Unedited CRA Tags
110.6(2.1) 96(1)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(2.1)

Principal Issues:

24 March 1994 External T.I. 9401245 - SPECIFIED INVESTMENT BUSINESS

Unedited CRA Tags
125(7)(e)
Summary Under
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

			5-940124

XXXXXXXXXX C. Chouinard

Attention: XXXXXXXXXX

March 24, 1994

Dear Sirs:

Re: Specified Investment Business

24 March 1994 External T.I. 9336195 - INVESTMENT TAX CREDIT

Unedited CRA Tags
127.1 256(2)
Summary Under
Tax Topics - Income Tax Act - Section 127.1 - Subsection 127.1(2) - Qualifying Corporation

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX		5-933619

Attention: XXXXXXXXXX

March 24, 1994

Dear Sirs:

Re: Subsections 127.1(2) and 256(2) of the Income Tax Act (the "Act")

23 March 1994 External T.I. 9333895 - INDIRECT PAYMENTS

Unedited CRA Tags
56(2) 6(11)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX 5-933389

Attention: XXXXXXXXXX

March 23, 1994

Dear Sirs:

Re: Subsection 56(2) of the Act - Royalties and Licensing Fees

23 March 1994 External T.I. 9335255 - NON-PROFIT ORGANIZATIONS

Unedited CRA Tags
149(1)(l)
Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

			933525
XXXXXXXXXX		D. Zion

Attention: XXXXXXXXXX

March 23, 1994

Dear Sirs:

Re: Non-Profit Organizations
Subparagraph 149(1)(l) of the Income Tax Act (the "Act")

23 March 1994 External T.I. 9405865 - RETIRING ALLOWANCE - PERSON RELATED TO EMPLOYER

Unedited CRA Tags
60(j.1)
Summary Under
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1)

Principal Issues:

23 March 1994 External T.I. 9405965 - MORTGAGE IN RRSP

Unedited CRA Tags
146(10) 207.1 146(9)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(10)

Principal Issues:

23 March 1994 External T.I. 9327455 - MEDICAL EXPENSES

Unedited CRA Tags
118.2(2)

Principal Issues:

21 March 1994 External T.I. 9402685 - FARM SUPPORT PAYMENTS

Unedited CRA Tags
REG 234
Summary Under
Tax Topics - Income Tax Regulations - Regulation 234 - Subsection 234(2)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Canadian Egg Marketing Agency
320 Queen Street
Place de Ville 940268
Ottawa, Ontario A.M. Brake
K1R 5A3

Attention: Chris Olney, Finance Supervisor

March 21, 1994

Dear Sirs:

Re: AGR-1 Information Slips, Quota Retirement Program

21 March 1994 External T.I. 9328405 - DISCOUNT ON ISSUE

Unedited CRA Tags
12(1)(c) 12(4) REG 7000
Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(4)

Principal Issues:

15 March 1994 External T.I. 9401155 - INCORPORATE COMPANY-OVERSEAS EMPLOYMENT CREDIT (7970-7)

Unedited CRA Tags
122.3

Principal Issues:

9 March 1994 External T.I. 9400295 - INDIAN - EMPLOYMENT INCOME

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

ADM'S OFFICE (3) ADM 940123

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

March 9, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

8 March 1994 External T.I. 9306035 - INDIANS

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 8, 1994
	Edmonton District Office	Head Office
	Source Deductions			Rulings Directorate
A. M. Brake
	Attention: D. Hamel		(613) 957-8953
						930603

XXXXXXXXXX

4 March 1994 External T.I. 9318305 - T4-AGR SLIPS FOR FARMERS

Unedited CRA Tags
REG 234

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

J. Humphrey
XXXXXXXXXX 931830

Attention: XXXXXXXXXX

March 4, 1994

Dear Sir:

T-4 AGR Slips to Farmers

3 March 1994 External T.I. 9336315 - NON-RESIDENT TRUST AND ATTRIBUTION

Unedited CRA Tags
75(2) 74.1(2) 74.1(3)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX 933631

March 3, 1994

Dear XXXXXXXXXX:

Re: Attribution and Gifts to a U.K. Trust

3 March 1994 External T.I. 9403085 - INDIANS - PENSION INCOME

Unedited CRA Tags
81

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Health and Welfare Canada
Room 1024
Jeanne Mance Building
Tunney's Pasture 5-940308
Ottawa, OntarioC.Chouinard
K1A 0L3

Attention: Mr. Jérome Berthelette

March 3, 1994

Dear Sir:

3 March 1994 External T.I. 9404985 - INDIANS - PRORATION FORMULA FOR EMPLOYMENT INCOME

Unedited CRA Tags
81

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

			5-940498
XXXXXXXXXX		C. Chouinard

Attention:XXXXXXXXXX

March 3, 1994

Dear Sir:

Re: Taxation of Employment Income of Status Indian

1 March 1994 External T.I. 9329605 - TAXATION OF INDIAN EMPLOYMENT INCOME

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		932960
XXXXXXXXXX	J. Humphrey

Attention: XXXXXXXXXX

March 1, 1994

Dear Sir:

1 March 1994 External T.I. 9336045 - RRIF BENEFICIARY - FINANCIALLY DEPENDENT CHILD

Unedited CRA Tags
146(1)(h) 146.3(1)(b.01) 60(l)(v)(B)

Principal Issues:

24 February 1994 External T.I. 9336995 - PENSION REALTY CORPORATION

Unedited CRA Tags
149(1)(o.2)(ii)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		933699
XXXXXXXXXX	L.Holloway

Attention: XXXXXXXXXX

February 24, 1994

Dear Sirs:

Re: Interpretation of Subparagraph 149(1)(o.2)(ii)

22 February 1994 External T.I. 9400345 - SELF EMPLOYED NATIVE FISHERMEN

Unedited CRA Tags
81 18(1)(c)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

									February 22, 1994
	Enquiries & Adjustments				Head Office
	Client Services					Rulings Directorate
	Winnipeg Taxation Centre				L. Holloway
(613) 957-8953

Attention: Lynn Prosak

									940034

Self-Employed Native Fishermen

22 February 1994 External T.I. 9322395 - COMPUTERS AND EMPLOYEE BENEFITS

Unedited CRA Tags
6(1)(a) 80.4(1) 18(1)(a)
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

M. Eisner
XXXXXXXXXX 932239

Attention: XXXXXXXXXX

February 22, 1994

Dear Sirs:

Re: Sales Staff - Computer Purchase Program

21 February 1994 External T.I. 9331745 - TAXATION OF INDIAN EMPLOYMENT INCOME

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		933174
XXXXXXXXXX	J. Humphrey

Attention: XXXXXXXXXX

February 21, 1994

This is in reply to your letter of October 29, 1993 requesting our views on the treatment for tax purposes of income earned by Indian employees of "native owned and controlled benevolent organizations."

3 February 1994 External T.I. 9321565 - STATUS INDIAN- EMPLOYMENT INCOME

Unedited CRA Tags
81

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX 932156

Attention: XXXXXXXXXX

February 3, 1994

Dear Sirs:

Re: Employment Income of Status Indians

Technical Interpretation - Internal

30 March 1994 Internal T.I. 9407577 - PLAYER CONTRACTS - PROCEEDS OF DISPOSITION

Unedited CRA Tags
14(5)(a)(iv) 14(5)(b)
Summary Under
Tax Topics - Income Tax Act - Section 14 - Subsection 14(5) - Cumulative Eligible Capital
Summary Under
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Contracts

Principal Issues:

28 March 1994 Internal T.I. 9403587 - TRAINING ALLOWANCE

Unedited CRA Tags
81(1)(a)

Principal Issues:

25 March 1994 Internal T.I. 9402127 - INDIANS - FISHING INCOME

Unedited CRA Tags
81

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

									March 25, 1994
	Technical Publications Division		Head Office
	William McColm, Chief				Rulings Directorate
C. Chouinard
 	Attention:  Mary Evans				957-8953
									7-940212

Remission of Tax - Status Indian Earning Fishing Income

23 March 1994 Internal T.I. 9406816 - COMPUTER COST AS A MEDICAL EXPENSE

Unedited CRA Tags
118.2(2)(m) REG 5700
Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2)

Principal Issues:

21 March 1994 Internal T.I. 9405256 - ATTRIBUTION ON CAPITAL GAINS EARNED BY MUTUAL FUND

Unedited CRA Tags
74.1(2) 132(6) 108(2)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 21, 1994
	Ottawa District Office	Head Office
	Client Assistance	Rulings Directorate
		Sandra Short
	Attention: Gabor Obert	957-8953
		940525

Subsection 74.1(2) of the Income Tax Act -
Attribution on capital gains earned in a Mutual Fund

21 March 1994 Internal T.I. 9405257 - ATTRIBUTION OF CAPITAL GAINS EARNED BY MUTUAL FUND

Unedited CRA Tags
74.1(2) 132(6) 108(2)(a)
Summary Under
Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(2)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

17 March 1994 Internal T.I. 9402527 - CHILD TAX CREDIT - SUPPORTING PERSON

Unedited CRA Tags
122.2(2)
Summary Under
Tax Topics - Income Tax Act - Section 252 - Child

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

							March 17, 1994
	Charlottetown District Office		HEAD OFFICE
	Audit Division				Rulings Directorate
D. Zion
	Attention: B. Howlett			(613) 957-8953
							940252

Child Tax Credit Subsection 122.2(2) of the Income Tax Act (the "Act")

10 March 1994 Internal T.I. 9336616 - REASSESSMENT PERIOD

Unedited CRA Tags
152(4)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 10, 1994
	Assessment of Returns 	HEAD OFFICE
	 Directorate	Rulings Directorate
	T2 Programs Section		D. Zion
(613) 957-8953
	Attention: C. Ritchie
		933661

Reassessment Period

8 March 1994 Internal T.I. 9330927 - SHAREHOLDER BENEFIT

Unedited CRA Tags
15(1)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 8, 1994
	Saskatoon District Office	Head Office
	Business Audit	Rulings Directorate
C. Chouinard
	Attention:  Barry McKenzie	957-8953
		7-933092

XXXXXXXXXX
- Shareholder Benefit

1 March 1994 Internal T.I. 9334627 - INDIANS AND CPP

Unedited CRA Tags
81

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 1, 1994
	Winnipeg District Office	Head Office
Source Deductions	Rulings Directorate
	Payroll Audit	C. Chouinard
(613) 957-8953
 	Marilyn Dudek
		7-933462

Status Indians and Canada Pension Plan ("CPP")

1 March 1994 Internal T.I. 9314007 - NON-CAPITAL LOSS

Unedited CRA Tags
3 5(1) 8(1) 81(1)(a) 111(8)(b)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 1, 1994
	WINNIPEG DISTRICT OFFICE	Head Office
A. White, Assistant Director	Rulings Directorate
	Client Assistance Division	B. Kerr
(613) 957-8953
	Attention: Gord Mizak
		931400

Non-capital Losses of Status Indians

1 March 1994 Internal T.I. 9321587 - DUTIES PERFORMED NEAR THE RESERVE

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 1, 1994
	Mildred Baraniuk	Rulings Directorate
	TPS  1 - 2	Head Office
	Winnipeg Taxation Centre	W.P. Guglich
(613) 957-8953
		932158

XXXXXXXXXX

1 March 1994 Internal T.I. 9304617 - TAXATION OF INDIAN EMPLOYMENT INCOME

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 1, 1994
	SURREY TAXATION CENTRE 95	Head Office
M. Howes	Rulings Directorate
	Taxpayer Services 334-14	J. Humphrey
		957-8953
		930461

XXXXXXXXXX

25 February 1994 Internal T.I. 9313407 - INDIAN - BUSINESS INCOME

Unedited CRA Tags
9(1) 81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

									February 25, 1994
	Saskatoon District Office			Head Office
	Lee Delorme						Rulings Directorate
	Assistant Director, Audit			B. Kerr
(613) 957-8953
	Attention:  M. Wedenig
	            Business Audit
									931340

Indian Taxation
XXXXXXXXXX

23 February 1994 Internal T.I. 9318497 - INDIANS

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		February 23, 1994
	Winnipeg Taxation Centre	Head Office
	Attn: Barbara Sanders	Rulings Division
	TPS 1 - 2	M. Brake
(613) 957-8953
		7-931849

XXXXXXXXXX

23 February 1994 Internal T.I. 9402106 - CLASSIFICATION OF LEASED ASSETS

Unedited CRA Tags
248(1)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives

Principal Issues:

21 February 1994 Internal T.I. 9319057 - INDIANS

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		February 21, 1994
	Hamilton District Office	Head Office
	Client Assistance	Rulings Directorate
A. M. Brake
	Attention: E. Marshall	(613) 957-2133
		931905

Loss from Office or Employment

6 January 1994 Internal T.I. 9334617 - PENSION PLAN - RETIREMENT COMPENSATION ARRANGEMENT

Unedited CRA Tags
207.6(5)

Principal Issues:

Ministerial Letter

21 March 1994 Ministerial Letter 9402938 - EMPLOYMENT INCOME - STATUS INDIAN

Unedited CRA Tags
81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

ADM'S OFFICE (3) ADM 940131

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE
March 21, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

9 March 1994 Ministerial Letter 9401758 - INDIANS - INVESTMENT INCOME AND PENSION BENEFITS

Unedited CRA Tags
81

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

ADM'S OFFICE (3) ADM 940079

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

March 9, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

25 February 1994 Ministerial Letter 9401278 - INDIAN ACT EXEMPTION GUIDELINES

Unedited CRA Tags
81

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

ADM'S OFFICE (3) ADM 940047

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

February 25, 1994

Mr. Rocky Dwyer