Archived published advance income tax rulings (ATRs)

ATR01 - ATR49     ATR50 - ATR99    

• ATR01 Transfer of Legal Title in Land to Bare Trustee Corp. (Archived)
• ATR02 Contribution to Pension Plan for Past Service (Archived)
• ATR03 Winding-up of an Estate (Archived)
• ATR04 Exchange of Interest Rates SS. 9(1)/Para.18(1)(a) (Archived)
• ATR05 Preferred Shares Exchangeable for Common Shares (Archived)
• ATR06 Vendor reacquires Business Assets Following Defaults (Archived)
• ATR07 Amalgamation Involving Losses & Control (Archived)
• ATR08 Self-Insured Health and Welfare Trust Fund (Archived)
• ATR09 Transfer of Personal Residence from Corporation... (Archived)
• ATR10 Issue of Term Preferred Shares (Archived)
• ATR11 50% Rule on Non-Arm's Length Transfer of Assets (Archived)
• ATR12 Retiring Allowance (Archived)
• ATR13 Corporation Not Associated (Archived)
• ATR14 Non-Arm's Length Interest Charges (Archived)
• ATR15 Employee Stock Option Plan (Archived)
• ATR16 Inter-Company Dividends & Interest Expense (Archived)
• ATR17 Employee Benefit Plan-Purchase of Company Shares (Archived)
• ATR18 Term Preferred Shares (Archived)
• ATR19 Earned Depletion Base and Cumulative Canadian Development Expense (Archived)
• ATR20 Redemption Premium and Debentures (Archived)
• ATR21 Pension Benefit from a Unregistered Pension Plan (Archived)
• ATR22R Estate Freeze Using Share Exchange (Archived)
• ATR23 Private Health Services Plan (Archived)
• ATR24 RRSP Damages Suit Against Investment Management Co. (Archived)
• ATR25 Estate Freeze (Archived)
• ATR26 Share Exchange (Archived)
• ATR27 Acquisition. of Interests in Capital Properties through Rollovers and Winding-up ("Butterfly") (Archived)
• ATR28 Redemption of Capital Stock of Family Farm Corp. (Archived)
• ATR29 Amalgamation of Social Clubs (Archived)
• ATR30 Preferred Beneficiary Election-Accumulating Income o (Archived)
• ATR31 Funding of Divorce Settlement Amount from DPSP (Archived)
• ATR32 Roll-over of Fixed Assets from OPCO Into HOLDCO (Archived)
• ATR33 Exchange of Shares (Archived)
• ATR34 Preferred Beneficiary's Election (Archived)
• ATR35 Partitioning of Assets to get Specific Ownership - Butterfly- (Archived)
• ATR36 Estate Freeze (Archived)
• ATR37 Refund of Premiums Transferred to Spouse (Archived)
• ATR38 Distribution of All of The Property of an Estate (Archived)
• ATR39 Deferred Salary Leave Plan (Archived)
• ATR40 Structured Settlements (Archived)
• ATR41 Convertible Preferred Shares (Archived)
• ATR42 Transfer of Shares (Archived)
• ATR43 Utilization of a Non-Residents-Owned Investment (Archived)
• ATR44 Utilization of Deduction/Credits Within a relate (Archived)
• ATR45 Share Appreciation Rights Plan (Archived)
• ATR46 Income Tax Act Financial Difficulty (Archived)
• ATR47 Transfer of Assets to Realty Co. (Archived)
• ATR48 Transfer of Retiring Allowance to an RRSP. (Archived)
• ATR49 long-term Foreign Debt (Archived)