March 20, 2020
- 2019-0816111C6 2019 CPTS CRA Round Table Questions and Responses
- 2019-0822951R3 Post-mortem Hybrid Pipeline
March 13, 2020
March 6, 2020
- 2018-0784991E5 Employment Income Tax exemption s.87 Indian Act
- 2018-0787181R3 Minority owners and Partition of Property
- 2019-0800141R3 55(3)(a) Reorganization
February 28, 2020
- 2019-0812611C6 Résiliation d'un bail - Lease cancellation
- 2019-0812621C6 Changement d’usage-impact sur l’exemption pour résidence principale
- 2019-0812641C6 Professional fees incurred in the context of a litigation with CRA
- 2019-0812651C6 CDA and wind-up of a subsidiary
- 2019-0812691C6 Consolidated safe income
- 2019-0812701C6 Paragraph 251(5)(b) and convertible debenture
- 2019-0812711C6 Part IV
- 2019-0812721C6 Late-Filed CDA Election
- 2019-0812741C6 TOSI and interest income earned by a trust
- 2019-0812751C6 74.4(2) and 120.4 interaction
- 2019-0812761C6 Entreprise - Business
- 2019-0812771C6 TOSI Actively Engaged
- 2019-0812781C6 Acquisition of control and trusts
- 2019-0819401C6 Interaction between par. 84.1(1)(b) and 129(1(a)
- 2019-0821311C6 APFF 2019 Q.8: Surplus Documentation
- 2019-0825031C6 Service téléphonique réservé
February 21, 2020
- 2019-0796121E5 Déduction pour résidence des membres du clergé
- 2019-0819671E5 Home Buyers’ Plan and Specified Disabled Person
- 2019-0820401E5 Temporary Residence Allowance
- 2019-0830781E5 Charitable gift annuity and 60(l) rollover
- 2019-0833061E5 Discretionary Trust and Safe Income
February 14, 2020
- 2019-0823581C6 CTF Question 6 - 21 year planning, 107(5), and TCP
- 2019-0824381C6 2019 CTF - Q2 - Foreign taxes paid
- 2019-0824391C6 2019 CTF - Q3 - Safe Income Determination Time
- 2019-0824401C6 2019 CTF Q7 - TOSI and Inherited Property
- 2019-0824411C6 2019 CTF - Question 8 - TOSI - Excluded Business
- 2019-0824421C6 2019 CTF-Q9-Excluded Amount-Non-related Business exception
- 2019-0824461C6 2019 CTF Q10 - Earnout payments to non-residents
- 2019-0824471C6 2019 CTF - Q16 - Eligible Dividend Designation
- 2019-0824481C6 2019 CTF - Q14 - Replacement Property Rules
- 2019-0824491C6 2019 CTF - Q13 - Triangular Amalgamation
- 2019-0824501C6 2019 CTF - Q15 - Subsection 104(13.4) and LCBs
- 2019-0824511C6 2019 CTF - Q11 - Common Reporting Standards
- 2019-0824521C6 2019 CTF – Q4 – 84.1(1)(a) v/s 129(1)(a)
- 2019-0824531C6 2019 CTF - Q12 - Earnout and Cost Recovery Method
- 2019-0824551C6 2019 CTF – Q1 – Multilateral Instrument (“MLI”)
- 2019-0824561C6 2019 CTF-Q5-212.1 Post-mortem Pipeline Transaction
February 7, 2020
- 2017-0711911R3 loss consolidation ruling
- 2018-0772921R3 Loss utilization
- 2018-0782751R3 Standard Loss Consolidation
January 31, 2020
- 2017-0706211R3 Standard Loss Consolidation
- 2018-0766701R3 Supplemental Ruling
- 2018-0785991I7 Subsection 86.1(2)
- 2019-0800941E5 In-kind contributions to a NPO
January 24, 2020
- 2016-0649631I7 Functional currency - fx gain on refund
- 2018-0781971R3 Loss Consolidation
- 2019-0819431E5 TOSI
- 2019-0833721M4 Déduction pour soutien à des non-résidents
January 17, 2020
- 2017-0683831I7 Prescribed Rates and Undue Benefits
- 2018-0768561E5 Application Administrative Position on US LLPs & LLLP
- 2018-0771891R3 Standard Loss Consolidation
January 10, 2020
- 2016-0649061R3 Part XIII tax on payments on Notes
- 2019-0803661E5 Truck driver training and exam fees
- 2019-0825431E5 Tenant relocation assistance
January 3, 2020
- 2018-0785701I7 Eligible dependant credit
- 2019-0805221E5 Fraudulent investment scheme
- 2019-0822161E5 T5008 Statement of Securities Transactions
December 27, 2019
December 20, 2019
December 13, 2019
- 2019-0811881C6 HBP/HBTC - Death of a spouse
- 2019-0811901C6 RRIF – Minimum amount after death
- 2019-0812841C6 RESP - Change of subscriber
- 2019-0812971C6 Question 11 - APFF 2019 Conference
- 2019-0813281C6 Pension splitting - RRIF deemed benefit
- 2019-0813421C6 TFSA - Survivor Payment - Decrease in FMV
- 2019-0813451C6 TFSA - Bequest and disclaimer
- 2019-0815181C6 RRSP on death and refund of premiums
- 2019-0820901C6 TFSA Exempt Contribution - Timing of contribution
- 2019-0821701C6 TFSA Exempt Contribution - Survivor payment
December 6, 2019
November 29, 2019
- 2018-0739061E5 Tax Treatment of Program Payments
- 2018-0753621I7 Subsection 247(12)
- 2019-0807801E5 6(16)(a) Disability Benefits
November 15, 2019
- 2018-0789911R3 Post-mortem Pipeline
- 2019-0792001E5 Tax on split income and excluded business
- 2019-0809641E5 Transfer of benefits to a UK SIPP
November 8, 2019
- 2018-0742431E5 Election under 104(13.4)
- 2018-0790001R3 Post-mortem Pipeline
- 2019-0801871I7 Loanbacks
- 2019-0804641I7 Professional Dues 8(1)(i)(i)
November 1, 2019
- 2018-0774901E5 Realization on TFSA as security for debt
- 2018-0785371E5 CCA calculation for Class 29 Property
- 2019-0809831E5 Meal Allowance
October 25, 2019
- 2018-0758411R3 Multi-wing split-up net asset butterfly
- 2019-0802711E5 Reduced Tuition, Scholarship, and Foreign exchange
- 2019-0821671M4 Small tools costing less than $500
October 18, 2019
- 2018-0761771R3 Structured settlement
- 2019-0802301E5 Annuity purchased from foreign pension
- 2019-0806021I7 Automobile Allowance
- 2019-0814181E5 TOSI - interpretation of "excluded business"
October 11, 2019
- 2018-0749261E5 Stabilization Reserves
- 2018-0754531R3 Post-mortem planning - Pipeline
- 2019-0801361E5 Tuition expenses
- 2019-0803411I7 Medical practitioners - the METC & the DTC
October 4, 2019
- 2017-0732681E5 Payment of pension surplus to US resident beneficiary
- 2018-0744881I7 Regulation 403 – allocation of income
- 2018-0768161R3 Supp Ruling-amendments-advanced income tax ruling
October 2, 2019
September 27, 2019
- 2018-0779191E5 Crowdfunding Contribution by Employer
- 2019-0802051E5 Scholarships
- 2019-0814161E5 Application of Reasonable Return - TOSI
September 20, 2019
- 2019-0798301C6 STEP 2019 – Q12 – Attribution under 75(2)
- 2019-0798321C6 STEP 2019 - Q7 - Income Author / Musician
- 2019-0798351C6 STEP 2019 - Q15 - CPP/EI Rulings
- 2019-0798461C6 2019 STEP Conference Q16 - Passive Income
- 2019-0798481C6 STEP 2019 - Q8 - Contingency Fees WIP
- 2019-0798491C6 STEP 2019 - Q2 - Alter ego trust and donations
- 2019-0798501C6 STEP 2019 - Q13 - TOSI and PBE
- 2019-0798511C6 STEP 2019 - Q14 - TOSI and PBE
- 2019-0798621C6 STEP 2019 - Q1 - NRT ceasing to be deemed resident
- 2019-0798631C6 STEP 2019 - Q9 - Estate immigrating to Canada
- 2019-0798711C6 STEP 2019 - Q.17 - Part XVIII of the Act
- 2019-0799901C6 STEP 2019 – Q3 – TOSI and Hours Worked
- 2019-0799911C6 STEP 2019 Q4 - TOSI & Meaning of Excluded Business
- 2019-0799941C6 STEP 2019 - Q6a,b TOSI tracing of attributes
- 2019-0799961C6 2019 STEP - Q5 TOSI and Spouse Age 65+
- 2019-0805771C6 STEP 2019 - Q11 – Estate as Qualified Disability Trust
- 2019-0809651C6 STEP 2019 – Q10 – Non-resident Estate as GRE
- 2019-0809731C6 STEP 2019 - Q18 - Update re DTS
September 13, 2019
- 2018-0787011E5 Spousal support - legal expenses & lump-sum awards
- 2019-0795521R3 XXXXXXXXXX split-up butterfly
- 2019-0798361E5 Business use of vehicles – maintenance employees
- 2019-0814471M4 Deductible Union Dues
September 6, 2019
- 2019-0791661R3 55(3)(a) Reorganization
- 2019-0807521E5 PEMF - pulsed electromagnetic therapy
- 2019-0813021E5 TOSI and excluded shares
August 30, 2019
- 2018-0747761E5 Application de 73(4.1)
- 2018-0758611E5 Charitable gift annuity and 60(l) rollover
- 2018-0772151R3 Multi-Wing Spin-Off Butterfly
- 2019-0791541I7 Interaction of 162(5) and (7)
August 23, 2019
- 2018-0781941E5 Foreign retirement plans (Ireland)
- 2018-0789981R3 55(3)(a) Reorganization
- 2019-0804961E5 Child care expenses - Meaning of other remuneration
- 2019-0812161E5 Pulsed electromagnetic field therapy devices
- 2019-0813831M4 Prélèvement des impôts aux Indiens
August 16, 2019
- 2018-0762581R3 Foreign Affiliate Reorganization
- 2018-0776661I7 Bitcoin Mining
- 2018-0777951E5 Avantage automobile
- 2018-0784701E5 Rent from real/immovable properties - furnishings
- 2019-0793481I7 Application of Paragraph 40(3.4)(b)
- 2019-0808411E5 Application of 15(2.4) to home purchase loan
August 9, 2019
- 2019-0796221I7 Qualification d’un véhicule à titre de « voiture de tourisme »
- 2019-0797671E5 Adoption expenses in respect of a stepchild
- 2019-0804001E5 Subscription fees for a mobile app
- 2019-0806761I7 Late filing of 88(1)(d) designation
August 2, 2019
- 2019-0791761I7 Participating employer in RPP
- 2019-0795291E5 Tax on Split Income - 120.4(1) excluded amount
- 2019-0795761R3 Variation of a trust
July 26, 2019
- 2017-0718021I7 Deregistration of TFSA
- 2018-0763611I7 Subpar 152(4)(b)(iii) and FAPI
- 2018-0772971I7 Interaction between sections 94, 17, 247
- 2019-0792011E5 TOSI definition excluded shares
- 2019-0793281R3 Post-mortem Hybrid Pipeline
- 2019-0809221M4 NPO - Fundraising
July 19, 2019
- 2017-0732391E5 Income on TFSA over-contributions
- 2018-0750821I7 Revenu d’emploi d’un Indien
- 2018-0752531R3 Public corporation election 89(1)(c)(i)
- 2018-0779221R3 Dissolution d'une association ouvrière
July 12, 2019
- 2018-0757591I7 Part IV tax and trust
- 2018-0780601E5 Prescribed Prize - the XXXXXXXXXX
- 2018-0781511I7 Fabrication ou transformation
- 2019-0795751E5 129(6) - multiple tax years
- 2019-0797701M4 CIPH
July 5, 2019
- 2018-0778961R3 Partial transfer to new funds
- 2018-0783441I7 Sale of land by a resident of Hong Kong
- 2019-0792771R3 Supplemental Ruling
- 2019-0802331E5 TOSI and excluded shares
- 2019-0805901M4 Contract Drivers - Personal Services Business
June 28, 2019
- 2018-0768651E5 Eligibility for non-refundable tax credits
- 2018-0782341C6 Regulation 1103(1)
- 2018-0782361C6 TEI 2018 Conference Question E2: S2-F3-C2
- 2019-0796631E5 Cash back received on home purchase
June 21, 2019
- 2018-0780761R3 Single-wing split-up butterfly
- 2019-0799051C6 2019 CLHIA Roundtable - 148(7) questions
- 2019-0799101C6 CLHIA 2019 Conference-Q6 Foreign Exempt Policies
- 2019-0799111C6 2019 CLHIA Q3 - 3rd party RRSP contributions
- 2019-0799121C6 2019 CLHIA Conference Roundtable Question 7
- 2019-0799191C6 CLHIA Q. 8 - IPPs and pension splitting
June 14, 2019
- 2017-0737571E5 SAR plan with dividend equivalents
- 2018-0740931R3 deductibility of interest – convertible debentures
- 2018-0767501R3 Transaction papillon
- 2018-0790021R3 Split-Up Butterfly
June 7, 2019
- 2019-0798721C6 IFA 2019 Q4 – 78(1)(b)(ii) deemed loan & thin capitalization
- 2019-0798741C6 IFA 2019 Q3 Participating Debt Interest & US Treaty
- 2019-0798751C6 IFA 2019 Q.2 Shared workspaces and PE
- 2019-0798761C6 IFA 2019 Q.9: Surplus Documentation
- 2019-0798781C6 2019 IFA Conference CRA Roundtable Q #10
- 2019-0798811C6 2019 IFA CRA Roundtable Q#5 - Functional currency
- 2019-0798821C6 IFA 2019 Q.7
- 2019-0798831C6 IFA 2019 Q.1-Thin Capitalization
- 2019-0798841C6 IFA 2019 - Question 8
- 2019-0798861C6 IFA 2019 Q.6 Non-resident filing income tax return
May 31, 2019
- 2018-0777751E5 Medical marihuana
- 2019-0791601E5 METC & HATC for a dependant
- 2019-0796871E5 QRLSP through arbitration
- 2019-0798981E5 Magnetotherapy devices & eligible medical expenses
- 2019-0800911E5 Cannabis for medical purposes
May 24, 2019
- 2017-0696821E5 Amalgamation
- 2017-0719651E5 Medical expenses
- 2018-0777621R3 Standard Loss Consolidation
- 2019-0798971M4 CCA class for zero-emission / electric vehicles
May 17, 2019
- 2014-0527251E5 Interest Deductibility
- 2016-0635081R3 Issuance of notes
- 2017-0732001R3 XXXXXXXXXX
- 2018-0766771R3 Commodity linked notes
May 10, 2019
- 2015-0585681R3 Cross-border spin-off butterfly
- 2016-0645351R3 Loss consolidation
- 2018-0784941R3 Change to the facts and proposed transactions in advance income tax ruling.
- 2019-0797491E5 CCA for Equipment Used to Produce Biofuels
- 2019-0801391E5 Assignment of structured settlement
May 3, 2019
- 2017-0716451E5 Deduction in computing income of a trust
- 2017-0736531I7 Articles IV(6) and X(6) of the Canada-US Treaty
- 2018-0746971E5 Bonus received after death of employee
- 2018-0775391E5 Maintenance workers - clothing reimbursement
- 2019-0793911E5 Triangular amalgamation and section 135.1
April 26, 2019
- 2018-0781651E5 Indian Employment Income – Guideline 4
- 2018-0783741E5 TOSI and the meaning of "Excluded Business"
- 2018-0786101I7 Penalty under subsection 163(1.1)(b)
- 2018-0786171E5 Educational Institution
- 2018-0787561I7 Partnership and the Meaning of "Related"
- 2019-0799241E5 Dépenses d'emploi (employé qui n'est pas à commission)
April 19, 2019
- 2017-0683021I7 Assignment of capital interest in a trust
- 2018-0753891E5 METC – list of fertility related procedures
- 2018-0770521E5 Expenses of an office
- 2018-0778121E5 Summer camp fees - adults with disabilities
April 12, 2019
- 2017-0729441E5 Employee insurance discounts
- 2018-0741041I7 Allocation of net premiums under s. 403(4)
- 2018-0741691R3 Loss consolidation arrangement
- 2018-0748731E5 Taxation of Settlement Amounts
- 2018-0762101I7 Ruling request - DSU plan and EPSP
- 2018-0789661M4 Report de perte rétrospectif
April 5, 2019
- 2016-0649821I7 Unclaimed superannuation or pension benefits
- 2017-0722381R3 Variation to add a protector to the agreement
- 2018-0760741E5 METC consultation fees and pharmacogenomics test
- 2018-0784491E5 Tuition carry-forward pool
- 2019-0796351R3 Supplemental Advance Income Tax Ruling
March 29, 2019
- 2017-0691941I7 Investissement frauduleux – Fraudulent Investment
- 2018-0749251E5 Power of Attorney fees
- 2018-0753831R3 Supplemental Ruling - Extension of Time
- 2018-0758641E5 Expenses of an office
- 2018-0777321I7 Tax treatment of a proposed XXXXXXXXXX program
March 22, 2019
- 2017-0695131C6 2017 CPTS CRA Round Table Questions
- 2018-0751891I7 METC – fertility expenses
- 2018-0765271C6 CPA-CRA May 2018 meeting
- 2018-0780481E5 Tenir un établissement domestique autonome
- 2019-0796791I7 Mining Expenditure Review Table - English
- 2019-0796792I7 Mining Expenditure Review Table - French
- No Reference # Announcement
March 15, 2019
- 2017-0733511E5 Ontario seniors’ public transit tax credit
- 2018-0761161E5 Reward Donation Program
- 2018-0763791I7 Embryo freezing costs
- 2018-0765041R3 Supplemental Ruling
- 2018-0790641M4 Taxation of Artists
- 2019-0794131M4 Taxation of Indigenous individuals
March 8, 2019
- 2016-0643141E5 Private health services plans
- 2017-0695931E5 Representation or other special allowances
- 2018-0738561E5 Employer contributions
- 2018-0741061M4 Revenu d’un Indien
- 2018-0781041I7 Non-resident trust ceasing to be deemed resident
March 1, 2019
- 2018-0750471R3 Non-qualifying amalgamation of NPO & public foundation
- 2018-0767431R3 Post-mortem pipeline
- 2018-0780201R3 Post-mortem pipeline
February 22, 2019
- 2016-0651291E5 Revised PHSP position - Self-insured plan
- 2017-0706531E5 Research awards for undergraduate students
- 2018-0742641R3 Loss consolidation arrangement
- 2018-0764761E5 XXXXXXXXXX Disability Support Program Payments
- 2019-0791631E5 Calculation of Capital Dividend Account
February 15, 2019
- 2016-0645581E5 Health and welfare trusts (HWTs)
- 2017-0738041R3 XXXXXXXXXX
- 2018-0773301E5 Paragraph 69(1)(c) and Nominal Consideration
- 2018-0790161M4 RRSP maturation
February 8, 2019
- 2017-0683371E5 Medical expenses - sauna and hydrotherapy pool
- 2017-0698241I7 Interpretation of subsection 93(4)
- 2017-0729431R3 Transfer Pricing Adjustment and Earnings
- 2018-0740741E5 Taxation of supplemental retirement plans
- 2018-0765411R3 Subsection 104(4) and Pipeline Transaction
- 2018-0773811C6 Tax on Split Income (TOSI)
February 1, 2019
- 2017-0701181E5 Taxable benefit - Employee relocation
- 2018-0749491R3 55(3)(a) Reorganization
- 2018-0753261I7 DTC and caregivers
- 2018-0775971E5 XXXXXXXXXX to reduce student loan debt
- 2018-0778931R3 55(3)(a) Reorganization
January 25, 2019
- 2017-0682891E5 Taxable benefits
- 2017-0693751R3 Transfer of Shares of a Foreign Affiliate
- 2017-0718661E5 Private health services plan
- 2018-0776571M4 Fraudulent investment - recourse
- 2018-0777441R3 Post-mortem planning - Pipeline
- 2018-0785211E5 Mineral resource certification - Jade nephrite
January 18, 2019
- 2018-0779891C6 2018 CTF Roundtable - Q3 - MLI Issues
- 2018-0779901C6 2018 CTF Q.6 Appeal Process Update
- 2018-0779911C6 2018 CTF Q. 14 - Foreign exchange
- 2018-0779931C6 2018 CTF - Q4 - OECD TP Guidelines
- 2018-0779951C6 2018 CTF - Q7 - Recent Negligence Cases
- 2018-0779961C6 2018 CTF - Q8 - RPI and Risk-Based Audits
- 2018-0779971C6 2018 CTF - Q11 - Record Retention Policy Guideline
- 2018-0779981C6 2018 CTF-Q9-TOSI–Excluded Amount - Non-Related Bus. Exception
- 2018-0779991C6 2018 CTF – Q13 - 20(1)(c) & Triangular Amalgamation
- 2018-0780011C6 2018 CTF - Q15 - Class 14.1
- 2018-0780031C6 2018 CTF - Q16 - Passive Income Reduction Rules
- 2018-0780041C6 2018 CTF - Q5 - GAAR on PUC reduction
- 2018-0780061C6 2018 CTF - Q1 - Allocation of safe income
- 2018-0780071C6 2018 CTF - Q2 - Impact of 55(2) deeming rules
- 2018-0780081C6 2018 CTF - Q.10 – TOSI – Excluded Shares & Related Business
- 2018-0785021C6 2018 CTF – Q12 – Investment management fees
January 11, 2019
- 2017-0704951E5 Rebate Donation Program
- 2017-0720601E5 BC Home Renovation Tax Credit
- 2017-0724351I7 Disability tax credit - lab tests as therapy
- 2018-0779741M4 Political contributions
- 2018-0780421M4 Life insurance - refund of premium benefit
January 4, 2019
- 2014-0551941E5 Déplacement effectué par un employé
- 2016-0670851E5 Regular Places of Employment and Personal Travel
- 2017-0713071R3 Permanent Establishment
- 2018-0756881R3 Net Asset Butterfly - Farm
December 28, 2018
- 2016-0630761R3 Transfer of Shares
- 2016-0681201I7 Basic activity of daily living
- 2017-0730581E5 Employment expenses - deductibility of outplacement services
December 14, 2018
- 2015-0605161R3 Fonds commun de placement (FCP) - Luxembourg
- 2017-0712731R3 Amount of withholding tax under paragraph 212(1)(b)
- 2018-0768931E5 Electronic Info Slips (Follow-up 2017-073076)
- 2018-0777361E5 TOSI and dividend income, including from a trust
December 7, 2018
- 2018-0761511C6 Rollover to spousal trust on death
- 2018-0761521C6 Life insurance policy as share redempt. proceeds
- 2018-0761541C6 HBP withdrawals straddling two calendar years
- 2018-0761551C6 Attribution rules and promissory note
- 2018-0761561C6 Question 5 – Rachat de parts en cas d’invalidité
- 2018-0761571C6 Missing info on disposition of principal residence
- 2018-0761581C6 Foreign Tax Credits related to mutual funds
- 2018-0765791C6 Tax on Split Income
- 2018-0765801C6 Tax on Split Income
- 2018-0765811C6 Tax on Split Income
- 2018-0768721C6 Procedure re: refund of excess w/h under Part XIII
- 2018-0768761C6 Partage de la déduction accordée aux petites entreprises
- 2018-0768771C6 Determination for a foreign partnership
- 2018-0768781C6 Avantage en vertu d’un emploi
- 2018-0768791C6 Frais de repas
- 2018-0768801C6 Tax on Split
- 2018-0768811C6 Related business and subsection 120.4(1)
- 2018-0768821C6 Tax on Split Income
- 2018-0768831C6 Tax on Split Income and Partnership
- 2018-0768841C6 Rollover under 73(1) and gifts to charities
- 2018-0768851C6 Avantage imposable découlant de l’utilisation d’un aéronef
- 2018-0768861C6 Share exchange and statute of limitation
- 2018-0768871C6 Dépenses de bureau à domicile et d’automobile
- 2018-0768881C6 entreprise exploitée activement – revenu de location
- 2018-0768891C6 Stock Dividend and Safe Income
- 2018-0768901C6 Deemed dividend payable to trust beneficiary
- 2018-0778661C6 Tax on Split Income
November 30, 2018
- 2017-0731541E5 TFSA contributions
- 2018-0739761E5 TFSA contributions
- 2018-0752291R3 Underground Mine
- 2018-0752811R3 Transfer of Debt as Qualifying Disposition
- 2018-0762201E5 Canadian Exploration Expense
November 23, 2018
- 2018-0747311E5 Geothermal Energy Project
- 2018-0750411E5 Transfer from an IRA to a RRSP
- 2018-0751571E5 Adjusted cost base of property
- 2018-0767261M4 Medical expenses - whether they include HST or GST
November 16, 2018
- 2017-0731971R3 Reorganization and distribution on PUC reduction
- 2017-0737151I7 Application of paragraph 40(3.5)(c)
- 2018-0748441I7 Subsection 162(7.01) penalty calculation
- 2018-0749931I7 Subsections 87(1), (1.1) and (4)
- 2018-0772501E5 Internal spin-off
November 9, 2018
- 2016-0680761R3 CEE under paragraph (f) of the definition
- 2017-0700781E5 Medical marihuana
- 2018-0771851E5 TOSI: Meaning of Reasonable Return
- 2018-0771861E5 TOSI: Second generation income
November 2, 2018
- 2016-0681131E5 Other educational institution
- 2017-0733011R3 Split-up Butterfly
- 2017-0735771I7 Application of paragraph 40(3.5)(c)
- 2018-0770911E5 Revised income sprinkling rules
October 26, 2018
- 2016-0673831E5 Motor vehicle allowances
- 2017-0713301I7 Assumption of accrued interest
- 2017-0715561E5 Withholding tax on royalties for streamed content
- 2018-0768241E5 CCA for Equipment Used to Produce Biofuels
- 2018-0771831E5 Part IV Circular Calculation on cross redemption
October 19, 2018
- 2016-0669531E5 Eligible housing loss
- 2017-0716001E5 Eligible housing loss
- 2018-0755191E5 Mineral Resource Certification
- 2018-0771811E5 120.4 Excluded Shares
- 2018-0771871E5 Passive Income Reduction and the Business Limit
October 12, 2018
- 2016-0636871E5 private health services plans
- 2017-0681451R3 Split-up butterfly
- 2017-0711071R3 Use of subsidiary losses & ITCs after wind-up
- 2018-0745681E5 Wind-up of a partnership
- 2018-0759891M4 Artists grants
- 2018-0760751E5 Treatment of investment income
October 5, 2018
- 2017-0692931E5 Employee stock options - Bankruptcy
- 2017-0721711E5 Eligibility: caregiver amount for infirm child
- 2018-0742881E5 Royalties under Canada Petroleum Resources Act
- 2018-0750591I7 Application of subsection 207.04(3)
- 2018-0758461R3 Deferred Salary Leave Plan (DSLP) -ITR 6801(a)
- 2018-0759081E5 Canada-U.S. Enhanced TIEA
September 28, 2018
- 2018-0742141C6 STEP 2018 – Q8 - Application of subsection 70(5)
- 2018-0743951C6 STEP 2018 – Q4 – Safe income and estate
- 2018-0743961C6 STEP Question 5 - Tax on Split Income
- 2018-0743971C6 2018 STEP Q6 – Excluded Shares – Holding Company
- 2018-0744031C6 2018 STEP -Q7 – Excluded Shares
- 2018-0744081C6 STEP 2018 - Q3 - Trust return due date on wind up
- 2018-0744091C6 STEP 2018 - Q14 - NRT filing obligations
- 2018-0744101C6 STEP 2018 - Q2 - Creation of a Trust
- 2018-0744111C6 STEP 2018 - Q9 -Vested Indefeasibly
- 2018-0744121C6 STEP 2018 - Q16 - Impact of check the box election
- 2018-0744141C6 STEP 2018 - Q17 - S.84.1 and Capital Gains Reserve
- 2018-0744151C6 STEP 2018 - Q15 - 164(6) and 112(3.2)(b)
- 2018-0744161C6 STEP 2018 - Q13 - 75(2) and Foreign Tax Credit
- 2018-0744171C6 STEP 2018 - Q18 - Reliance on ITs and ITTNs
- 2018-0744381C6 STEP 2018 - Q1 - Update on the DTS
- 2018-0748241C6 STEP 2018 - Q11 - Subsection 104(13.4)
- 2018-0748381C6 STEP 2018 – Q10 - Pipeline Ruling Requests
- 2018-0748811C6 STEP 2018 - Q12 - US Transition Tax
- 2018-0779261E5 Investment management fees
September 21, 2018
- 2015-0592551I7 Excluded property status of partnership interest
- 2017-0734751I7 152(1.4) - Statute barred partnership return
- 2018-0745061R3 Single-wing XXXXXXXXXX split-up butterfly
September 14, 2018
- 2017-0735391E5 Educational Assistance
- 2017-0735991E5 Assistance for laid off XXXXXXXXXX workers
- 2018-0753081E5 Treatment of losses
- 2018-0755351I7 Trust claiming CG reserve
September 7, 2018
- 2017-0728581I7 Ss 125(3.2) & 125(8) amending the business limit
- 2017-0738021R3 Addition of a series of preferred units
- 2018-0753011E5 Treatment of losses and investment income
- 2018-0755471E5 Half-brothers and related persons
- 2018-0762381M4 Impact of WSIB benefits on OAS clawback
- 2018-0768281I7 Section 94 and pre-June 23, 2000 contributions
August 31, 2018
- 2017-0738071E5 Scholarships from Government of Japan
- 2018-0753001E5 Treatment of losses and investment income
- 2018-0761301M4 Method used to establish mileage rates
August 24, 2018
- 2017-0720591R3 Re-org of a stapled commercial trust structure
- 2018-0749691R3 Structured settlement
- 2018-0753021E5 Treatment of losses
- 2018-0761111E5 Treatment of investment income
August 17, 2018
- 2017-0714411R3 Butterfly Reorganization
- 2017-0727041E5 Legal and accounting fees - aborted share purchase
- 2018-0752991E5 Treatment of losses and investment income
August 10, 2018
- 2017-0683941R3 Split-up transactions
- 2018-0753051E5 Treatment of losses and investment income
- 2018-0761601E5 Correspondence with XXXXXXXXXX re Tax on Split Income
August 3, 2018
- 2017-0710641E5 Interest Charge Domestic International Sales Corp
- 2017-0715791R3 55(3)(a) internal reorganization
- 2017-0717981E5 Clearance certificate for a non-resident
- 2017-0738081E5 Interest exp of foreign affiliate holding company
- 2018-0739141I7 Amending a statute barred partnership return
July 27, 2018
- 2016-0648991R3 Internal spinoff reorganization of XXXXXXXXXX
- 2017-0699201R3 Cross-border Butterfly
- 2017-0723051E5 Meaning of "Relieved from Tax"
July 20, 2018
- 2017-0706471E5 business expenses
- 2017-0723421R3 Creation of a new Mutual Fund Trust
- 2017-0733221E5 Income Inclusion for Prospectors
- 2018-0759521E5 Tax on split income & preferred beneficiary
July 13, 2018
- 2016-0671921I7 R&D Services - 95(2)(b) vs 247(2) & 95(3)(b), (d)
- 2017-0709101E5 Travaux en cours
- 2018-0743031E5 Work in progress / Travaux en cours
July 6, 2018
June 29, 2018
- 2017-0681471R3 Variation of Trust
- 2018-0745491C6 2018- CALU- Back-to-back loans
- 2018-0745811C6 CALU 2018 Q2 - CDA credit - joint ownership
- 2018-0745831C6 CALU 2018 Q3 - Subsection 148(8) transfer
- 2018-0745851C6 CALU 2018 Q4 - Timing of donations from an estate
- 2018-0745861C6 CALU 2018 Q5 - Excess corporate holdings
- 2018-0745871C6 CALU Conference Question 6 - Tax on Split Income
- 2018-0752971C6 CALU 2018 Q7 - Golini v. The Queen
June 22, 2018
- 2016-0673171E5 Foreign tax credit - former resident
- 2017-0715951R3 Subsequent Reorganization and 2015-0623731R3
- 2017-0736291E5 Interest calculation - loss substitutions
- 2018-0738871E5 Shareholder
June 15, 2018
- 2016-0679281R3 subsections 84(4.1) and 86(1)
- 2017-0682631I7 Subsection 15(2.6) - Series of Loans
- 2017-0730761I7 Electronic information slips
- 2017-0731171E5 Deductibility of expenses
- 2017-0735481E5 248(1) “salary or wages
June 8, 2018
- 2016-0646891R3 Pipeline and subsequent Split-up butterfly
- 2018-0745501C6 Meaning of “merged or combined” in 40(3.5)(c)(i)
- 2018-0748151C6 IFA 2018 Q.9 T1134s & Country by Country Reporting
- 2018-0748161C6 IFA 2018 Q.10 Proposed New Filing Deadline T1134
- 2018-0748171C6 IFA 2018 Q.4 Penalties for Non-Residents
- 2018-0748181C6 IFA 2018 Q.1 - New U.S. GILTI Tax
- 2018-0748191C6 IFA 2018 Q.6A - MAP Program and Q.6B - APAs
- 2018-0749171C6 IFA 2018 Q.3-Interaction s.91(5) s.93.1(2)(d)(i)
- 2018-0749181C6 IFA 2018 Q. 2 – Principal Purpose Test in MLI
- 2018-0749481C6 IFA 2018 Q.8: Update on Entity Classification
- 2018-0750261C6 IFA 2018 - Question 7
June 1, 2018
- 2016-0643751R3 Continuance of a XXXXXXXXXX to a XXXXXXXXXX
- 2016-0668361E5 Common-law partners
- 2016-0672941E5 Par. 2 of Norway Other Income treaty Article
- 2016-0677071E5 Amount paid to adults w/developmental disabilities
- 2017-0703821R3 Supplementary ruling- XXXXXXXXXX continuance
- 2017-0728281M4 Medical expenses - cost of doulas & birth centres
- 2018-0743891M4 Non-resident withholding tax
- 2018-0754581E5 Specified investment business
May 25, 2018
- 2016-0658171I7 Regulation 5900(3) and subparagraph 93.1(2)(d)(i)
- 2016-0663831R3 Standard Loss Consolidation
- 2017-0684351E5 Section 19.1
- 2017-0690361E5 medical expense tax credit
- 2017-0717831E5 Alter ego trust in year of beneficiary's death
- 2017-0724441E5 Medical expense
- 2018-0753161E5 Technical interpretation for issues under audit
May 18, 2018
- 2017-0730991E5 HBP purchase of portion of housing unit
- 2017-0733971I7 CCA class of “wellsite trailers”
- 2017-0735431E5 CEE for Discovery Wells
- 2018-0738201I7 Residency of TFSA trust
- 2018-0754221I7 disaster relief from charity
May 11, 2018
- 2016-0626531R3 Loss consolidation arrangement
- 2016-0640651E5 Swiss Pension
- 2016-0660321R3 Reorg of REIT to simplify multi-tier structure
- 2016-0680261R3 Loss consolidation arrangement
- 2017-0693691R3 Loss utilization
- 2017-0728331I7 Central paymaster - partnership
May 4, 2018
- 2016-0643931R3 PUC reinstatement on emigration
- 2016-0655071R3 Supplemental employee retirement plan
- 2016-0673331E5 Stock Options - CCPCs
- 2017-0720721E5 Transfer of an amount from Jersey SIPP to an RRSP
- 2017-0721641I7 Thin Cap.-Retained Earnings-Other Income (Loss)
- 2017-0728851E5 Deferred Salary Early Retirement Plan
- 2017-0734381E5 Election paragraph 34(a)
April 27, 2018
- 2016-0626681R3 Cross-border Butterfly
- 2016-0664041R3 Participating debt interest - contingent payment
- 2016-0675551E5 Tuition and Education Tax Credit
- 2017-0714381E5 Application de l'article 67.1
- 2017-0731251I7 Activités mondaines
April 20, 2018
- 2016-0679291I7 Régime d’assurance décès et mutilation accidentels
- 2017-0720901R3 Use of a Surety Bond by RCA
- 2017-0723491C6 2017 TEI – Question B6 - 55(2) guidance
- 2017-0734831C6 2017 TEI – Question B5
- 2017-0734841C6 2017 TEI – Question E3
- 2018-0739741E5 Disposition of Freehold Mineral Rights in Canada
April 13, 2018
- 2016-0645911E5 Avantage imposable - Stationnement
- 2017-0692561E5 adoption expense tax credit
- 2017-0696851E5 Medical expense tax credit
- 2017-0715041E5 Prescribed Prize
- 2017-0726641M4 Taxability of employee discounts
- 2017-0729161M4 Taxability of employee discounts
- 2017-0736681M4 Mariners income
April 6, 2018
- 2017-0705181C6 Hedging & George Weston Limited
- 2017-0705201C6 Capital loss - repayment of loan
- 2017-0705221C6 Property transfers - common law partners in Québec
- 2017-0705231C6 Gift of a Life Insurance Policy and Subrogated Own
- 2017-0707781C6 Withdrawal of undeducted RRSP contributions
- 2017-0707791C6 RRIF - Successive Deaths
- 2017-0707801C6 RRIF transfers – partition of family patrimony
- 2017-0708511C6 T1135 and 162(7) penalty
- 2017-0708971C6 Inactive Corporations & subs. 162(7) ITA
- 2017-0709001C6 T4A filing obligation
- 2017-0709011C6 Désignation d’un bien comme résidence principale
- 2017-0709021C6 CDA and Winding-up of a corporation
- 2017-0709031C6 T2054 - Short Cut Method
- 2017-0709041C6 Services PE
- 2017-0709051C6 Dédommagement-annulation d'une offre d'achat
- 2017-0709061C6 Calcul des frais pour droit d'usage
- 2017-0709071C6 Corporate Attribution Rules
- 2017-0709081C6 Election to treat excess as separate dividend
- 2017-0709091C6 Transitional rules - Class 14.1
- 2017-0709111C6 Dépenses relatives à un congrès
- 2017-0709141C6 Designation pursuant to paragraph 111(4)(e)
- 2017-0709161C6 Résidence principale sur une terre agricole
- 2017-0709171C6 Arm's length determination
- 2017-0710681C6 Withdrawal of RRSP over-contributions after death
- 2017-0712621C6 Dépôt en monnaie étrangère-Immobilisation
- 2017-0719491C6 Production of NR4 forms
- 2017-0720321C6 GAAR & 21-year rule planning
- 2017-0721691C6 APFF 2017 - Question 18
March 30, 2018
- 2016-0674681R3 Sequential Split-Up Butterfly
- 2017-0688831E5 110.6(1.1) and AgriInvest
- 2017-0693271R3 Split-Up Butterfly
- 2017-0727811E5 Synthetic disposition
March 23, 2018
- 2015-0616291R3 Cross-Border Butterfly
- 2016-0635101R3 55(3)(a) Spin-Off to Use Parent Losses
- 2016-0640371R3 Standard Loss Consolidation
- 2016-0670841E5 Inter-generational rollover of farm property
March 16, 2018
- 2016-0650571R3 Butterfly Reorganization
- 2017-0688351R3 Loss Consolidation
- 2017-0699531R3 Application of section 115.2
- 2017-0702861E5 Health and Welfare Trust Distributions
March 9, 2018
- 2016-0625301R3 Merger of two related segregated fund trusts
- 2016-0675861R3 Post-mortem planning - Pipeline
- 2017-0702061E5 RCA contributions and taxable inc earned in Canada
- 2017-0714971E5 Application of subsection 55(2)
- 2017-0719531I7 Section 22 election and carrying on a business
March 2, 2018
- 2016-0629511R3 Post-Mortem Planning and Extraction of "Hard ACB"
- 2017-0683501E5 Flow-Through Shares
- 2017-0698191E5 Gift of securities by executors of a will
- 2017-0701291I7 Exclusive Distributorship Rights
- 2017-0732151E5 Timber Resource Property
February 23, 2018
- 2016-0637221E5 Rollover of Mineral Rights
- 2017-0699941E5 medical expense tax credit
- 2017-0702731E5 Patronage dividends and partnerships
- 2017-0711961I7 Withholding on RCA payment to partnership
- 2017-0717561E5 specified small business corporation
February 16, 2018
- 2016-0670971R3 Repayments of upstream loans and series test
- 2016-0676431E5 foreign tax credit on employees profit sharing
- 2017-0682301E5 Deemed Distribution and Withdrawal from IRA
- 2017-0706401E5 Specified corporate income, streaming of expenses
- 2017-0717401E5 Fishing Licences
- 2017-0722961E5 Winding-up of a partnership
February 9, 2018
- 2015-0622751I7 Part XIII Tax on Benefit to Non-resident
- 2017-0697811E5 Paragraph 212(1)(d)(vi)
- 2017-0713051E5 Business limit assignment
- 2017-0727421I7 Whether a TFSA account may be subject to setoff
- 2017-0733441R3 Amendment of trust terms
February 2, 2018
- 2015-0606141R3 XXXXXXXXXX
- 2016-0665931I7 Related to participating employer
- 2017-0694231I7 Subsection 247(2), surplus, and FAPI
- 2017-0695331M4 Publicité sur des plateformes Web étrangères
- 2017-0697311M4 Publicité sur des plateformes Web étrangères
- 2017-0709241E5 Subsections 125(3.2) & 125(5.1)
January 26, 2018
- 2017-0703891C6 2017 CTF – Q16 – Medical assistance in dying
- 2017-0723771C6 2017-CTF-Question 12- Election not to be a public corporation
- 2017-0724021C6 2017 CTF - Q3 - Meaning of purpose
- 2017-0724051C6 2017 CTF - Q4 - Timing of deemed gain under 55(2)
- 2017-0724071C6 2017 CTF - Q6 - Circular calculations Part IV tax
- 2017-0724081C6 2017 CTF - Q11 - ULC-LLC structures & Treaty
- 2017-0724091C6 2017 CTF – Q15 – Conversion from a US LP to an LLC
- 2017-0724121C6 2017 CTF - Q2 - Trusts and principal residence
- 2017-0724151C6 2017 CTF – Q8 – Principal Purpose Test
- 2017-0724191C6 2017 CTF - Q9 - Stock Option Deduction
- 2017-0724241C6 2017 CTF – Q14
- 2017-0724261C6 2017 CTF - Q7 - CRA Update
- 2017-0724271C6 2017 CTF - Q13 - Online Authorization Process
- 2017-0724291C6 2017 CTF - Q 10 - Tax Shelters
- 2017-0724301C6 2017 CTF - Q1 - 21 year planning & NR beneficiary
- 2017-0726381C6 2017 CTF - Q5 - 55(5)(f) and 55(2.3) with 55(2.1)
January 19, 2018
- 2016-0668041E5 TCP and Article 13(5) of Canada-UK Treaty
- 2016-0669431E5 Mortgage Investment Corporation Definition
- 2017-0688301I7 Restrictive Covenant
- 2017-0699781E5 Refund - provincial tax credits
- 2017-0709811I7 Withholding on CCPC stock option benefit
- 2017-0726891E5 Eligibility of Wind Turbines for ITC
January 12, 2018
- 2014-0549771E5 Article XXIX-A:3
- 2016-0628181R3 Donation of shares to private foundation
- 2016-0669881I7 75(2) applicability to trust
- 2017-0687061R3 Whether re-designation of LPUs is a disposition.
- 2017-0720731E5 Eligible dividend designation
January 5, 2018
- 2016-0667361E5 Taxable Capital Gains Designation
- 2016-0680801I7 Interpretation- subclause 95(2)(a)(ii)(B)(II) Act
- 2017-0695101E5 Test Wind Turbine Determination
- 2017-0698181E5 New principal residence rules & trusts
- 2017-0731441E5 Interchange Canada and Business Number
December 29, 2017
- 2016-0673141R3 Loss consolidation involving interco loans
- 2017-0689161I7 Paragraph 18(9.1)(a) - paying debt with new debt
- 2017-0704221E5 Capital Dividend Account
- 2017-0717801E5 Employees of World Anti-Doping Agency
- 2017-0718311E5 Capital dividend account
- 2017-0729751E5 WADA employees filing requirement
December 22, 2017
- 2016-0629011R3 PUC reinstatement under 212.3(9)
- 2017-0688971E5 New Class 14.1
- 2017-0690691E5 New section 15 back to back loan rules
December 15, 2017
- 2015-0589471R3 Earnout
- 2016-0660421E5 Foreign tax credit – former resident
- 2017-0703871C6 CPA Alberta 2017 Q9: PHSP for owner-managers
- 2017-0703881C6 CPA Alberta 2017 Q17: Electric Vehicle Taxable Benefits
- 2017-0703901C6 CPA Alberta 2017 Q11: Shareholder loans
- 2017-0703921C6 2017 CPA Alberta Q25: Estates – Income Paid or Payable
December 8, 2017
- 2015-0586831R3 Settlement - Pension Payments
- 2016-0653441E5 U.S. Dividend Equivalent Amounts
- 2016-0661071R3 Whether s. 80 or s. 143.4 applies
- 2017-0690651E5 Net Capital Losses - Year of Death
- 2017-0691361E5 Reporting obligations – T4A and T5018
December 1, 2017
- 2015-0578671R3 Limited Partnership operating a XXXXXXXXXX
- 2016-0652041R3 Loss consolidation arrangement
- 2016-0658641E5 Policy loan interest
- 2017-0685001E5 Withdrawal of RRSP over-contributions after death
- 2017-0705431E5 funds held in settlement account
- 2017-0705801I7 non-TCP net capital loss
- 2017-0712141E5 Borrowing to make interest-free loans
November 24, 2017
- 2015-0614021I7 214(16) deemed dividend
- 2016-0635051R3 rollout property to beneficiary non-resident trust
- 2016-0651621R3 Partnership carried on by sole proprietor
- 2017-0695891M4 Taxation of XXXXXXXXXX Nation individuals
- 2017-0709461E5 Receipt of Retroactive CPP Lump Sum after death
- 2017-0719181I7 Agreement in writing
- 2017-0724701M4 IRS Disabled Access Credit
November 17, 2017
- 2015-0611061R3 Loss Consolidation Arrangement
- 2015-0614081R3 Flow through shares - farm-out agreement
- 2015-0624601R3 Loss Consolidation
- 2016-0674411E5 Election under 110(1.1)
- 2017-0709781M4 Expanding the Home Buyers Plan for flood victims
- 2017-0712611M4 Qualified investment
November 10, 2017
- 2015-0601441R3 XXXXXXXXXX Partnership - winding up
- 2015-0602711R3 Interest on Notes to Non-Residents
- 2015-0623731R3 Subsections 55(2) and (2.1)
- 2017-0682691E5 NFLD Community Relocation Program
- 2017-0706671R3 Limited partnership financing arrangement
November 3, 2017
- 2016-0632881E5 Regulation 808
- 2016-0669361E5 T4RIFs and theoretical value for min amount
- 2016-0670871R3 Post-mortem pipeline
- 2016-0675631I7 Interest earned on Common Experience Payments
- 2017-0685411E5 Reporting a supplementary pension benefit
October 27, 2017
- 2015-0569561R3 Split-up butterfly
- 2015-0607451E5 Use of capital of a trust by a spouse
- 2016-0638461I7 Vehicle provided to subcontractor
- 2016-0641771E5 Income Tax Refund
- 2016-0672931E5 Election
- 2017-0685121E5 Associated corporations
October 20, 2017
- 2016-0649191R3 Canadian Exploration Expenses - New Mine
- 2017-0682401E5 Certification of Mineral Resource
- 2017-0685071E5 Purchase of investment by a TFSA
- 2017-0703351E5 Paragraph 116(5)(a) - reasonable inquiry
- 2017-0709331E5 Vertical absorptive foreign merger
October 13, 2017
- 2013-0500321I7 School Boards - 149(1)(c)
- 2014-0558601E5 Amount of foreign withholding tax paid by partner
- 2014-0561391I7 Deemed security pursuant to 220(4.51)
- 2017-0690251I7 Exemption amounts for volunteer emergency services
- 2017-0709351E5 Interaction between subsections 98(1) and 116(5)
- 2017-0719471E5 Whether advertising on social media is deductible
October 6, 2017
- 2017-0693321C6 2017 STEP - Q2 - GAAR and 21-year planning
- 2017-0693331C6 2017 STEP - Q11- Substituted property of estate
- 2017-0693341C6 2017 STEP – Q13 – TFSA Audit Project
- 2017-0693351C6 2017 STEP Q10 - 104(6), (13), (24) and ITTN 11
- 2017-0693371C6 2017 STEP – Q12 - 75(2) and T3 Reporting
- 2017-0693381C6 2017 STEP-Q8-Single-member disregarded U.S. LLC
- 2017-0693391C6 2017 STEP – Q5 - Allocation of safe income
- 2017-0693411C6 2017 STEP – Q6 - GAAR on share redemption-55(3)(a)
- 2017-0693421C6 2017 STEP – Q7 - 55(2) and pipeline planning
- 2017-0693451C6 2017 STEP - Q3 - Dual-resident estate and Article (IV)
- 2017-0693461C6 2017 STEP – Q1- Specified corporate income
- 2017-0695141C6 2017 STEP – Q4 - U.S. grantor trust
- 2017-0697371C6 2017 STEP - Q14 Dedicated Telephone Service
- 2017-0697901C6 2017 STEP – Q9 - S-corporation agreements
- 2017-0698971C6 2017 STEP - Q15 - Registration of Tax Preparers
September 29, 2017
- 2016-0676001R3 Structured Settlement
- 2017-0708891M4 Deductibility of foreign online advertising
- 2017-0708951E5 TSFA - Conditions
- 2017-0712781M4 Question on subsection 248(1)
September 22, 2017
- 2016-0635341R3 Canadian Exploration Expenses - New Mine
- 2016-0663541E5 Dividends received by an Indian
- 2017-0713031E5 Investment account of a non-resident
- 2017-0722391E5 Investment management fees
September 15, 2017
- 2016-0628741I7 Interaction of s. 80 and s. 143.4
- 2016-0666411E5 Negative returns on investments
- 2016-0680411R3 Advance income tax ruling extension
- 2016-0680421R3 Advance income tax ruling extension
September 8, 2017
- 2015-0617101R3 99(1) and timing of ACB adjustment
- 2016-0642621E5 Donation to private foundation
- 2016-0677751R3 Post-mortem planning - Pipeline
- 2017-0685961E5 Taxation of Settlement Amounts
- 2017-0714931I7 Retiring allowance - Sick Leave
September 1, 2017
- 2016-0654331E5 Transfer of rights to income
- 2016-0656111E5 Student credits for XXXXXXXXXX
- 2017-0693671I7 Elected officials - Deductibility of Travel Expense
- 2017-0698801M4 Phoenix - Extending T1 filing deadline
August 25, 2017
- 2016-0675881R3 Paragraph 55(3)(a) Internal Reorganization
- 2017-0690311C6 CLHIA 2017 - Q1 CDA
- 2017-0690331C6 CLHIA Q2 Dividend in kind transfer of policy
- 2017-0692331C6 CLHIA 2017 Q3 - RCAs
- 2017-0692361C6 CLHIA 2017 Q4 - Gift of a life insurance policy
- 2017-0704351R3 Paragraph 55(3)(a) - Supplemental Ruling
August 18, 2017
- 2016-0666481E5 Debt forgiveness in a tiered partnership
- 2016-0678361E5 Capital Dividend Account
- 2017-0699741I7 Phoenix - financial advisor funding
- 2017-0700121M4 Deductibility of foreign online advertising
August 11, 2017
- 2017-0693761E5 Commission income - corporation
- 2017-0702001E5 Principal residence, land
- 2017-0704801E5 Social Assistance - Ontario Basic Income Pilot
August 4, 2017
- 2012-0459781R3 Cross border butterfly
- 2015-0617351R3 payments under a German profit transfer agrmt “PTA"
- 2016-0668351E5 Travel Accident Insurance Plans
- 2017-0683511E5 Purpose tests of a dividend or repurchase of share
- 2017-0691771M4 Deductibility of foreign online advertising
July 28, 2017
- 2016-0681161E5 Deductibility of annual membership dues
- 2017-0695711M4 Reform the tax system
- 2017-0697761M4 Publicité des plateformes Web étrangères
July 21, 2017
- 2016-0642571E5 Employee travel - board and lodging
- 2016-0653921E5 Beneficiary/person beneficially interested
- 2016-0658351E5 Stock dividends and safe income
- 2017-0687431E5 Property Tax Deferral Program
- 2017-0691521M4 Deductibility of foreign online advertising
- 2017-0697751M4 Deductibility of foreign online advertising
July 14, 2017
- 2015-0612931R3 Variation of trust indenture
- 2016-0636721I7 Consent fees and withholdings
- 2016-0670541I7 Foreign affiliate share redemption
- 2016-0673551E5 Certification of Mineral Resource
- 2017-0694741M4 Campground businesses
- 2017-0698561M4 Listed personal property and registered charities
July 7, 2017
- 2015-0617331E5 TFSA - Exempt Contribution
- 2016-0658841E5 Purpose tests and Allocation of safe income
- 2016-0674541E5 Mineral Certification
- 2016-0675761I7 Obligation de produire un T4A
June 30, 2017
- 2016-0670661E5 Capital Cost of De-icing Equipment
- 2016-0671731E5 Transfer of life insurance policy by dividend in kind
- 2017-0687961E5 Principal residence exemption and farm property
- 2017-0688901E5 Farm Property
- 2017-0690811I7 Social assistance to refugees by individuals
June 23, 2017
- 2014-0526171I7 Resettlement of a Trust
- 2014-0547931I7 Voyages offerts par une compagnie
- 2016-0645891E5 Services rendered to a State
- 2017-0685651E5 Non-capital losses of LLC
- 2017-0689241E5 Avantages imposables relatifs aux automobiles ou autres véhicules
June 16, 2017
- 2014-0537111E5 Consequential assessment
- 2016-0649841E5 Dividend Refund to Private Corporation
- 2016-0679751E5 TFSA - Exempt Contribution
- 2016-0680071E5 Règles transitoires - immobilisations admissibles
- 2017-0686051R3 Supplemental Ruling - Time Extension
- 2017-0687051E5 Addition to ACB of a partnership interest
June 9, 2017
- 2015-0624511I7 248(1)(e)(ii) of the definition of TCP
- 2017-0691071C6 IFA 2017 Q.1: Interaction between s17 and s247
- 2017-0691121C6 IFA 17 Q5 Foreign tax credit Brazilian interest on equity
- 2017-0691131C6 IFA 2017 Q.3: U.S. LLPs and LLLPs
- 2017-0691141C6 IFA 2017 Q.8: NR4 Reporting for non-taxable amount
- 2017-0691191C6 IFA 2017 Q.2: Subsection 247(2) and FAPI
- 2017-0691201C6 IFA 2017 Q.9: Computation of Earnings for LLCs
- 2017-0691211C6 IFA 2017 Q.4: App of s. 261(21) to loan with FA
- 2017-0691221C6 IFA 2017 Q.7: Clause 95(2)(a)(ii)(D)
- 2017-0691241C6 IFA 2017 Q.6: T1134 filing issues
June 2, 2017
- 2014-0546131R3 SAR-type Plan
- 2015-0568011I7 Classification of Florida LLLP
- 2015-0580461E5 Life insurance policy held in an RCA trust
- 2015-0609071E5 Mortgage incentive
- 2016-0641961I7 DSU Plan
- 2017-0684491C6 CPA-BC & CRA Roundtable 2017
May 26, 2017
- 2015-0609951E5 Article 18 of the Canada-Turkey Income Tax Convention
- 2016-0655681E5 Entitlement to OETC
- 2016-0676701E5 Subsection 17(8)
- 2016-0681271E5 Cash back amounts on renewed mortgages
- 2017-0692261M4 Ontario surtax and taxable dividends
May 19, 2017
- 2015-0587691I7 Classification of a Delaware LLLP
- 2016-0625841E5 Gift of equitable interest in a trust
- 2016-0663781E5 Meaning of retained earnings/calculation of capital
- 2016-0669271E5 support amount
- 2016-0672501E5 Usufruct and Use of capital of a trust by a spouse
- 2016-0679721E5 The small business deduction
May 12, 2017
- 2015-0617871E5 Indian Employment Income
- 2016-0630351E5 Return of a gift
- 2016-0636911I7 Standby Charge - PST and the cost of an automobile
- 2016-0662341E5 Airline passes – retired and current employees
- 2016-0669931E5 Laissez-passer de compagnies de transport aérien
May 5, 2017
- 2015-0601781E5 U.S. tax paid in respect of an LLC's income
- 2016-0667301M4 OAS Clawback
- 2016-0673661I7 Upstream loans – allocation of repayments
- 2016-0675221E5 T4A
- 2016-0680141E5 Subsection 13(38)
April 28, 2017
- 2013-0508321I7 Pension Corporations - 149(1)(o.2)(iii)
- 2014-0555081E5 Offshore Investment Fund Property
- 2016-0633981E5 Retained Earnings and Functional Currency Election
- 2016-0641721I7 Subparagraph 152(4)(b)(iv) reassessment
- 2016-0653451E5 Subsection 55(2) and Part IV tax
- 2016-0655701E5 Article 5(3) - Demolition
- 2017-0683491M4 Advance rulings (income Tax and GST/HST)
- 2017-0684831I7 Changes to relevant spot rate
April 21, 2017
- 2016-0651411I7 Reassessment period – transfer pricing
- 2016-0656101E5 Death Benefit
- 2016-0663971I7 104(6)(b), whether amount became payable
- 2016-0668851E5 Indian Pension Income Transferred on Divorce
- 2016-0673231E5 Principal residence exemption and secondary suites
April 14, 2017
- 2015-0602781E5 Disposition of farm property by a non-resident
- 2015-0602831R3 Post-Mortem Planning
- 2015-0618511I7 Thin Capitalization - Retained Earnings
- 2016-0626641E5 Election - Subsection 1101(5b.1) Reg.
- 2016-0627311E5 Deduction of contribution to an IPP or RCA
April 7, 2017
- 2015-0589821E5 Change of Use of duplex
- 2015-0593341R3 loss consolidation
- 2015-0600941I7 Share Based Deferred Compensation - Section 7
- 2016-0647161I7 Capital gains of a partnership
- 2016-0662381E5 Control - unanimous shareholders agreement
- 2016-0669081E5 T1135 reporting
- 2016-0677351E5 Withholding on remuneration paid to a non-resident
March 31, 2017
- 2014-0545591E5 Upstream Loan and Debt Forgiveness Rules
- 2015-0586301I7 Premiums received on re-opening of debt
- 2015-0624611R3 Capital Dividend Account
- 2016-0640281E5 UK pension transfer to XXXXXXXXXX PPS
- 2016-0651661E5 Payments to Syrian refugees by a church
- 2016-0658431E5 Article XIII of Canada-U.S. Convention
March 24, 2017
- 2013-0482351E5 Clause 95(2)(a)(ii)(D)
- 2014-0534341E5 Partnership change of fiscal period
- 2014-0560361E5 Cdn beneficiary of US living trust
- 2014-0563781E5 Articles 10 and 11 of Canada-UK Treaty
- 2015-0596971R3 Standard Loss Consolidation
- 2016-0670911C6 Agenda questions for November 2016 liaison meeting
- 2016-0672321C6 Guidance on determination of safe income
- 2016-0673001C6 2016 TEI - Question D4 - GAAR Assessment Process
March 17, 2017
- 2015-0570011E5 Compensation by non-resident-loss of rental income
- 2016-0634031R3 Donation to a municipality
- 2016-0657531E5 Deemed resident trust and "designated beneficiary"
- 2016-0659941E5 Coaching costs as tuition fees
- 2016-0675991E5 Canada Child Benefit - Criteria for Status Indian
- 2016-0676961E5 T5008
- 2017-0682291E5 Swedish/Finnish Profit Transfer Agreements
- 2017-0684481E5 Status as a graduated rate estate
- 2017-0685601E5 Taxation of earnings by Canadian resident
March 10, 2017
- 2016-0674221C6 General deduction from tax - 123.4
- 2016-0674801C6 Allocation et frais d'une automobile
- 2016-0674811C6 Allocations automobiles & dépenses afférentes
- 2016-0674821C6 Individuals separated living under the same roof
- 2016-0674831C6 Changement d'usage - duplex
- 2016-0674851C6 HBTC - Acquisition by way of gift
- 2016-0674861C6 Wholly dependent person tax credit
- 2017-0682711C6 Dedicated Telephone Service for Income Tax Service
March 3, 2017
- 2015-0600281I7 Ontario Corporate Minimum Tax - net income
- 2016-0625041I7 Eligible losses following vertical amalgamation
- 2016-0635351E5 Employee-shareholder private health services plan
- 2016-0637781I7 Employee loan or debt extinguished or settled
- 2016-0648571I7 Determination in respect of a partnership
- 2016-0656351I7 Corporate Minimum Tax Eligible Loss Calculation
February 24, 2017
- 2015-0572901I7 Deferral of employment benefit under ss. 7(8)
- 2015-0574241E5 Payments to First Nation (XXXXXXXXXX) Elders
- 2015-0574901R3 Qualifying environmental trust
- 2015-0619261R3 Qualifying Environmental Trusts for Pipelines
- 2016-0664861M4 Prescribed Prizes - Olympic Athletes
February 17, 2017
- 2015-0572761R3 Qualifying Environmental Trusts for Pipelines
- 2015-0573321R3 Qualifying Environmental Trust
- 2015-0619271R3 Qualifying Environmental Trusts for Pipelines
- 2016-0659651E5 Indian Employment Income and the Proration Rule
February 10, 2017
- 2015-0573171R3 Qualifying Environmental Trusts for Pipelines
- 2015-0619281R3 Qualifying Environmental Trusts for Pipelines
- 2015-0619301R3 Qualifying Environmental Trusts for Pipelines
- 2016-0640321I7 Subsections 152(1.5) and 244(20)
- 2016-0663231E5 Indian employment income
February 3, 2017
- 2015-0576751E5 Trust, Disposition of depreciable property, Assumption
- 2015-0622871I7 Indian Exempt Income and Eligibility for Benefits
- 2016-0639671R3 Exploration expenses as CEE
- 2016-0663811E5 Métis employment income - Implication of Daniels
- 2016-0665081E5 Social assistance and the WITB of an Indian
- 2016-0669001E5 Mineral Resource Certification
January 27, 2017
- 2016-0669301C6 2016 CTF - Q1 - GAAR & 21-year rule planning
- 2016-0669651C6 2016 CTF–Computation of safe income
- 2016-0669661C6 2016 CTF - Q. 6 - 84.1 and the Poulin/Turgeon Case
- 2016-0669721C6 2016 CTF - Q 13 - ECE/Class 14.1
- 2016-0669731C6 2016 CTF - Q15 - The New SBD provisions
- 2016-0669751C6 2016 CTF – Q10 – U.S. LLPs and LLLPs
- 2016-0669761C6 2016 CTF - Q11 - Computation of Earnings for LLCs
- 2016-0669801C6 2016 CTF – Q9 – BEPS Action Item 13
- 2016-0669851C6 2016 CTF - Q12 - Support for US FTC Claims
- 2016-0669871C6 2016 CTF - Q14 - Estate distribution
- 2016-0670201C6 2016 CTF – Q3 – Agnico-Eagle Mines Decision
- 2016-0670801C6 2016 CTF - Q5 - Investment management fees
- 2016-0671491C6 2016 CTF – Q4 – 55(2) and Part IV Tax
- 2016-0671501C6 2016 CTF–Q8–55(2) clause 55(2.1)(b)(ii)(B)
- 2016-0672091C6 2016 CTF – Q7 - GAAR Assessment Process
- 2016-0675901I7 Frais d'exploration au Canada
- 2016-0675902I7 Canadian exploration expense
January 20, 2017
- 2015-0605971E5 Paragraph 110(1)(d.01) deduction
- 2015-0608201E5 Capital distribution from trust & NR4
- 2016-0631631I7 Transfer pricing capital adjustment
- 2016-0634231I7 Pension received from the European Union
- 2016-0643191E5 Deferred Salary Leave Plan (DSLP)
- 2016-0643671I7 Deductibility of Support Amounts
- 2016-0658241I7 Application of 95(2)(a.1) to a capital gain
January 13, 2017
- 2014-0558411I7 Application du paragraphe 110.7(4)
- 2015-0589041E5 Frais médicaux payés d’avance - prepaid medical expenses
- 2016-0639481E5 Specified foreign property-jointly held property
- 2016-0644171E5 Training assistance for ABE
- 2016-0666841E5 Sale of property for POD less than FMV
- 2016-0668341E5 Stock dividend
January 6, 2017
- 2014-0542551E5 Taxable Canadian Property
- 2014-0552321R3 Trust to trust Transfer
- 2015-0574851I7 Settlement Payments Determinable After Death
- 2015-0592921E5 Computation of Earnings of a Foreign Affiliate
- 2015-0609671I7 Earnout, Amalgamation, Cost of Shares and ECE
- 2016-0627341R3 Rollover of RRIF proceeds after death
- 2016-0634371R3 Post-mortem planning - Pipeline
December 30, 2016
- 2014-0563061R3 55(3)(a)
- 2015-0585471E5 Thin cap rules and trusts
- 2015-0614981E5 Foreign Share for share Exchange
- 2016-0630781E5 104(13.3) and a CPP/QPP death benefit
- 2016-0644761I7 RPP borrowing
- 2016-0667811E5 Transfer of retiring allowance to RRSP
December 23, 2016
- 2015-0569171E5 Indian Employment Income
- 2015-0577201I7 Employés du transport
- 2015-0590411I7 Revenu d’emploi ou allocation de retraite
- 2015-0597921E5 Subsection 138(11.94) election
December 16, 2016
- 2014-0537121E5 Overseas employment tax credit
- 2015-0582431R3 Butterfly Reorganization
- 2015-0594721E5 Inventory of animal meat
- 2016-0632151E5 Retiring Allowance - 60(j.1)
- 2016-0632951I7 Indian Tax Exemption - Investment Income
- 2016-0641841I7 Employee stock option rules
- 2016-0659041E5 Déduction habitants Îles de la Madeleine
December 9, 2016
- 2014-0548111E5 U.S. tax paid in respect of an LLC's income
- 2014-0559751E5 Subsection 115(3)
- 2015-0566681I7 Redevances perçues d'avance
- 2016-0664451E5 ECP Rules
- 2016-0672771M4 Dedicated Telephone Service for Service Providers
December 2, 2016
- 2015-0603631I7 Employment expense-deductibility cell service plan
- 2015-0608051E5 Emigration of a trust
- 2016-0634351E5 Business use of cellphone required for work
- 2016-0639251I7 Capital Dividend Account and 149(1)(n)
- 2016-0639401E5 Temporary living expenses and travel costs
- 2016-0640201E5 Taxable benefits - travel employer-paid trip
November 25, 2016
- 2015-0620371E5 Clergy Deduction - Aboriginal Spiritual Caregivers
- 2016-0651711C6 RRIF, Transfer of designated benefit
- 2016-0651721C6 Application of subsections 146(16) and 73(1) after death
- 2016-0651731C6 Gift by a Former Graduated Rate Estate
- 2016-0651741C6 Named beneficiary
- 2016-0651751C6 Recovery Tax of Qualified Disability Trust
- 2016-0651761C6 Transfer of a Life Insurance Policy
- 2016-0651771C6 Critical Illness Insurance
- 2016-0651791C6 Choix 45(2) et (3) - immeuble à logements
- 2016-0651801C6 Assurance-vie à assurés multiples-110.6(15)
- 2016-0652761C6 T4A filing
- 2016-0652771C6 T106 and multiple year ends
- 2016-0652781C6 Functional currency and acquisition of control
- 2016-0652791C6 Taxable Canadian property and Part XIII tax
- 2016-0652801C6 Salary Deferral Arrangement
- 2016-0652821C6 Graduated Rate Estate - Total Charitable Gifts
- 2016-0652841C6 Changement partiel d’usage - immeuble locatif et résidentiel
- 2016-0652851C6 Annulation d'une promesse d'achat sur une maison
- 2016-0652861C6 Véhicules électriques - rabais
- 2016-0652921C6 Résidence - actif utilisé / Residence - asset used
- 2016-0652931C6 Bien agricole admissible-saisine par succession
- 2016-0652941C6 Contrat de location / Capital lease
- 2016-0652951C6 Penalty late filed election-subsection 85(8)
- 2016-0652971C6 Paragraph 251(5)(b) and subsection 256(1.4)
- 2016-0652981C6 Allocation of the safe income on hand
- 2016-0652991C6 Application of subsection 55(2) - holding period
- 2016-0653001C6 Safe income and freeze preferred shares
- 2016-0655831C6 Employee Buycos and the Poulin Case
- 2016-0655841C6 Reimbursement of attributed income
- 2016-0655901C6 Section 7 and bonus paid in share
- 2016-0655911C6 Partial Leveraged Buy-Out and Monetization of ACB
- 2016-0655921C6 Safe income on hand - Preferred shares
November 18, 2016
- 2013-0499501E5 RCA advantages-Life insurance policy held by an RCA
- 2013-0500581I7 RCA advantage tax rules
- 2014-0524751I7 Redevances perçues d'avance
- 2014-0544211E5 RCA advs - Life insurance policy held by an RCA
- 2016-0625061E5 RDSP Rollover - 60.02
- 2016-0666901E5 New Class 14.1 and replacement property rules
- 2016-0673361E5 Section 230 of the Regulations
November 11, 2016
- 2014-0544941E5 Interaction between ss. 111(12) and 80.01(3)
- 2015-0571471E5 Passe de ski familiale
- 2015-0578051R3 Variation of trust indenture
- 2015-0610391R3 Whether 75(2) will apply to new trusts
- 2016-0645521I7 90(6) & sale of creditor affiliate
November 4, 2016
- 2013-0506291R3 Characterization of a Remedial Payment
- 2014-0542581E5 Paragraph 20(1)(bb) - segregated funds
- 2015-0564731R3 Loss consolidation
- 2015-0622091R3 Supplemental Ruling
- 2016-0660861E5 partial disposition of farm quota
October 28, 2016
- 2014-0527842I7 Taxable benefit for an aircraft
- 2014-0552341E5 Subsection 107(4.1)
- 2015-0593841R3 Sale of XXXXXXXXXX Club
- 2015-0606771R3 Disclaimer of trust interest
- 2016-0632811E5 NPO - Filing Requirements - T2 and T1044
- 2016-0651841E5 Designated Airport Authorities
- 2016-0656851E5 Indian Tax Exemption and the Daniels Decision
October 21, 2016
- 2016-0638241I7 interest deductibility
- 2016-0642401E5 Approved Status as SR&ED Entity
- 2016-0645031I7 149(1)(c) - Indian Act Bands
- 2016-0645471E5 RCA transfer of property with accrued gain
- 2016-0649601M4 Indian Tax Exemption - Employment Income
- 2016-0651181E5 Life insurance policies "issued before 2017"
- 2016-0651831E5 Small Business Deduction
- 2016-0661001E5 repayment of a loan
October 19, 2016
October 14, 2016
- 2015-0604971E5 Deemed capital gain of a trust
- 2015-0621571E5 officer - public hospital board appointment
- 2016-0629341I7 Split-pension amount – withholding waivers
- 2016-0634001E5 Taxability of free or reduced tuition
- 2016-0638171E5 Liability under section 159
- 2016-0645991M4 Indians and the GST/HST Tax Credit
October 7, 2016
- 2013-0503671I7 149(1)(c) - Improvement Districts
- 2015-0572381E5 Employee Stock Option-CCPC Shares
- 2015-0578131I7 Deduction - cost being awarded by a court
- 2015-0583561E5 Déduction pour gain en capital - contamination
- 2015-0595481E5 Ontario Corporate Minimum Tax – Forgiven Debt
September 30, 2016
- 2016-0633581E5 Medical practitioners - behaviour analysts BCBA
- 2016-0635601E5 Dépenses de commandite
- 2016-0637341E5 Partnerships - Negative ACB
- 2016-0642811E5 attribution rules - spouses
- 2016-0654751I7 child care expense and SBJC
September 23, 2016
- 2015-0597971I7 Perte réputée nulle - loss deemed nil
- 2015-0603271E5 Subsection 216.1(1) and permanent establishment
- 2015-0603711E5 Personne assumant les frais d'entretien
- 2015-0608671E5 Foreign Reporting Requirement under 233.4
- 2015-0623571I7 one-time salary transition payment
September 16, 2016
- 2016-0625001E5 Surplus Stripping
- 2016-0627441E5 Employment expenses – long-haul truck driver
- 2016-0627571E5 Application of proposed amendments to section 55
- 2016-0629951I7 Principal Residence Exemption
- 2016-0632181E5 Form T2201 - meaning of medical doctor
- 2016-0633351E5 Descarries Case and Document no. 2015-0610711C6
September 9, 2016
- 2015-0564161E5 IT-522R par. 36
- 2015-0568911E5 MRC - Revenu d’entreprise
- 2015-0587131E5 Remboursement de frais de repas
- 2015-0588381I7 Classification of US-LLCs
- 2015-0590371E5 Résidence principale - stationnement
September 2, 2016
- 2013-0478961E5 Interest in a family farm or fishing partnership
- 2013-0513701E5 Montant pour enfant
- 2014-0532451E5 Crédit pour la création d’emplois pour apprentis
- 2014-0552871R3 Split-Up Butterfly
- 2014-0555611I7 Allocation raisonnable
August 26, 2016
- 2015-0611141E5 T1135 reporting - former resident of Canada
- 2015-0615021I7 Social Assistance received by Indians
- 2015-0615931E5 Indian Employment Income
- 2015-0617821E5 Support amounts received from Hong Kong Resident
- 2015-0618191E5 group term life insurance policy
August 19, 2016
- 2015-0601211E5 Mortgage loan from RRSP to make a shareholder loan
- 2015-0604451R3 95(2)(a)(i)
- 2015-0605111E5 QDT - Preferred beneficiary election
- 2016-0629351E5 reimbursement of moving expenses
August 12, 2016
- 2016-0645001C6 Failure to file Form T1135
- 2016-0645021C6 Medical expense tax credit
- 2016-0646001M4 Tax relief for the cost of organic food
- 2016-0647181M4 Service Animals and the METC
- 2016-0647951E5 Exempt Foreign Trust
August 5, 2016
- 2015-0571441R3 Dutch Cooperative - 93.2 & 95(2)(c)
- 2015-0571591E5 Employees Provident Fund of Malaysia
- 2015-0592681E5 RRIF Death of an annuitant
- 2015-0595461E5 Australian Super Fund & T1135
- 2016-0635031E5 Geothermal Energy - Tax Benefits
July 29, 2016
- 2016-0634871C6 2016 STEP - Q1 - GREs and Testamentary Trusts
- 2016-0634881C6 2016 STEP - Q2 - GRE and multiple wills
- 2016-0634891C6 2016 STEP - Q3- Estate beneficiary of IV Trust
- 2016-0634901C6 2016 STEP - Q5 - Subsection 104(13.3)
- 2016-0634911C6 2016 STEP–Q7 Deemed Resident Trust and CCPC Status
- 2016-0634921C6 2016 STEP - Q12 - Phantom Income
- 2016-0634941C6 2016 STEP - Q9 - Support for US FTC Claims
- 2016-0634951C6 2016 STEP – Q8 - U.S. LLPs & LLLPs Classification
- 2016-0634971C6 2016 STEP - Q14 - Offshore Tax Informant Program
- 2016-0641461C6 2016 STEP – Q6 – Trust Instalment Requirements
- 2016-0641511C6 2016 STEP - Q15 - Trust and Estate Issues
- 2016-0645781C6 2016 STEP - Q10 - US Revocable Living Trusts
- 2016-0645801C6 2016 STEP - Q4 - QDT & pref beneficiary election
- 2016-0645811C6 2016 STEP - Q13 -Filing Obligation for 75(2) trust
- 2016-0645821C6 2016 STEP - Q11 - Tainting of a Spousal Trust
July 22, 2016
- 2014-0532601E5 Paragraph 94(3)(f) electing trust and form T1135
- 2014-0546831E5 Electing mutual fund trust's income
- 2014-0558831R3 No-type of property spin-off butterfly
- 2015-0581151I7 Dutch Co-Op Entity Classification
- 2015-0601141E5 Delay in final distribution from spousal trust
- 2015-0614151E5 Deductibility of Actuarial Fees
- 2015-0615041R3 Conversion of Delaware corporation to LLC
- 2015-0615201I7 Lump sum GIS payments
- 2015-0617341E5 RCA election in subsection 207.5(2)
- 2016-0629491E5 Indian Employment Income
July 15, 2016
- 2016-0632601C6 2016 CALU CRA roundtable Q1-LIA Policies
- 2016-0632611C6 2016 CALU CRA roundtable Q2
- 2016-0632621C6 CALU Q3 Seg fund policy - charitable gift on death
- 2016-0632631C6 CALU roundtable 2016
- 2016-0632641C6 2016 CALU Q.5 - Clearance certificate & GRE rules
- 2016-0633741C6 2016 CALU Q6 - PHSP-sole employee dealing at arm's length
- 2016-0642031C6 IFA 2016 Q.11: PLOI late-filed penalties
- 2016-0642041C6 IFA 2016 Q.8: s. 95(2)(a)(ii)(B) and borrowing to return capital
- 2016-0642051C6 IFA 2016 Q.1: Classification of U.S. LLPs & LLLPs
- 2016-0642061C6 IFA 2016 Q.2: AOA & Notional Expenses
- 2016-0642081C6 IFA 2016 Q.6: German Organschafts
- 2016-0642091C6 IFA 2016 Q.5: Upstream loans: 90(7) and 90(9)
- 2016-0642101C6 IFA 2016 Q.10: 93.2 & 95(2)(c)
- 2016-0642111C6 IFA 2016 Q.3: PUC of Shares of a FC Reporter
- 2016-0642121C6 IFA 2016 Q.7: 93(2.01) & Capital Contribution
- 2016-0642131C6 IFA 2016 Q.9: Article IV(7) and S-Corporations
- 2016-0642151C6 IFA 2016 Q.4: Upstream loan converted to PLOI
July 8, 2016
- 2015-0565151R3 Supplemental Ruling
- 2015-0601411R3 Supplemental ruling- extension of time
- 2016-0626251I7 children’s fitness tax credit
- 2016-0632001R3 Replacement Property
- 2016-0647621E5 Dividend designation from a trust - timing
July 1, 2016
- 2014-0559961E5 Subsection 39(4) - securities owned by partnership
- 2015-0623221E5 Taxability of employer-provided tuition assistance
- 2015-0624271I7 Part-Time Student Scholarship Exemption
- 2016-0632711I7 ON Tax and Brazilian Tax Sparing
- 2016-0641851E5 ECP Rules NAL Disposition
- 2016-0647461E5 Beneficial Ownership
- 2016-0648481E5 Small business deduction and GRIP
- 2016-0651951E5 Amalgamation - non-capital loss of new corporation
June 24, 2016
- 2015-0576551E5 Election for U.S. Traditional IRA
- 2015-0579791R3 Split-Up Butterfly
- 2015-0606291I7 Surplus Appropriations - Part VI Capital Tax
- 2015-0608841R3 55(3)(a) spin-off
- 2015-0608931I7 professional liability insurance premiums
- 2015-0623031E5 Application of paragraph 7(1)(b)
- 2016-0625241I7 Application of section 207.31
June 17, 2016
- 2014-0558661I7 Application of Article V(9) to a partnership
- 2015-0592781I7 treatment of bond locks
- 2015-0604051R3 Internal Reorganization
- 2016-0633961E5 Computation of safe income - stub period
- 2016-0637031E5 Capital property excludes ECP
- 2016-0648971E5 Replacement property
June 10, 2016
- 2015-0612501I7 ITA 261(21) anti-avoidance
- 2015-0612921R3 Partnership contracting out to professional corps
- 2015-0614421I7 Returns filed or amended by bankrupt taxpayer
- 2016-0633101E5 Attribution of safe income
- 2016-0634551E5 Ss 191(4) and PAC
- 2016-0642011E5 Functional currency election and partnerships
- 2016-0646411E5 Professional corporation & small business deduction
June 3, 2016
- 2014-0537691E5 Succession, administration of property of others
- 2015-0576421R3 Standard Loss Consolidation
- 2015-0614371E5 Specified foreign property - Form T1135
- 2015-0616341I7 Ontario healthy home renovation tax credit
- 2016-0626371E5 Subsection 185.1(2) election
- 2016-0626781E5 Neuman Type Situation
- 2016-0634191I7 Income from a U.S. trust
May 27, 2016
- 2014-0541951R3 Foreign Affiliate Debt Dumping
- 2014-0560371I7 Subsection 20(12) deduction
- 2015-0573141R3 Subparagraph 95(2)(a)(i)
- 2015-0595091E5 Polanyi Prizes - Prescribed prize
- 2015-0620311E5 Structured Settlement Trust account
- 2016-0628941E5 interest income of a minor
May 20, 2016
- 2013-0488681E5 Certification of Mineral Resource
- 2014-0549701I7 Obligation of Crown corporations to file a T106
- 2015-0594461E5 Subsection 84.1(2.1)
- 2015-0618211E5 Subsections 88(1.1) and 88(1.2)
- 2015-0619931R3 Supplementary Ruling
- 2016-0647271E5 Campgrounds and the Small Business Deduction
May 13, 2016
- 2013-0506561I7 Property acquired on a return of capital
- 2014-0527041I7 Disposition de biens
- 2015-0588521E5 Widowed Parent's Allowance
- 2015-0588791I7 Meaning of substituted property
- 2015-0593921E5 Donation of property and amount of tax receipt
- 2015-0599581E5 Taxation of a lump-sum from a former employer
- 2015-0610461I7 Prescribed Prize
- 2015-0613001E5 Payments received for work-related travel expenses
- 2015-0621401I7 interest deductibility and share repurchases
- 2016-0629701E5 bump-up 88(1)(d)
May 6, 2016
- 2013-0515771E5 Établissement semblable agréé
- 2014-0524391E5 Debt parking
- 2014-0527291E5 Remboursement de frais médicaux-CIMAD
- 2014-0551921E5 Agricultural co-op patronage dividends
- 2015-0572461I7 Foreign tax deduction
- 2015-0576281I7 Recognition of a nominee/agency relationship
- 2015-0589841E5 Financial instrument as a debt obligation
- 2015-0606911E5 Home Accessibility Tax Credit
- 2015-0614121E5 living allowance at a special work site
- 2015-0616861M4 Attendant Care, Disability Tax Credit, OAS
April 29, 2016
- 2013-0494711R3 Public Body Ruling
- 2014-0542411R3 Carrying on business in Canada and PE
- 2014-0550611R3 Permanent Establishment
- 2014-0554411R3 Loss consolidation
- 2014-0563171R3 Reorganization - subsection 55(2)
- 2015-0584151R3 Conversion of Contributed Surplus to PUC
- 2015-0605851R3 Partners creating professional corporation
April 22, 2016
- 2015-0599021E5 Establishment of a MIC
- 2015-0602671E5 Pompier volontaire
- 2015-0621341R3 Structured Settlement
- 2016-0624811C6 Employee Assistance Program
- 2016-0624851C6 Spousal sharing of charitable gifts made by will
- 2016-0624871C6 Colloque CPA- Frais médicaux - medical expenses
- 2016-0625131C6 Farming losses
- 2016-0625141C6 Principal residence - duplex
- 2016-0625161C6 Résidence principale habitée par un enfant
- 2016-0625731C6 Fees related to a voluntary disclosure
April 15, 2016
- 2014-0525681E5 Taxation of inherited pension plan payment
- 2015-0604491I7 mandatory redeemable preferred shares
- 2015-0608211E5 Assignment of right to purchase
- 2015-0608281E5 reasonable allowance for travel
- 2015-0614161I7 Extended reassessment period 152(4)(b)
- 2016-0626841E5 18(5) and 20(1)(d)
April 8, 2016
- 2014-0552071R3 Post Mortem Pipeline Planning
- 2015-0601671E5 T4A reporting for services provided
- 2015-0613821C6 TEI question on section 55
- 2015-0614241C6 2015 TEI Liaison Meeting Q.6 - Specified Right
- 2015-0614251C6 2015 TEI Meeting Q7 Donations to qualifying US charity
April 1, 2016
- 2014-0532201R3 Corporate reorganization
- 2015-0582101R3 loss utilization
- 2015-0604071R3 Loss Consolidation Arrangement
- 2015-0604851R3 Post Mortem Pipeline Planning
- 2015-0606721R3 Post Mortem Hybrid/Partial Pipeline Planning
March 25, 2016
- 2015-0564981R3 "cross-statute" amalgamation
- 2015-0604521E5 ACB increase in paragraph 55(3)(a) reorganization
- 2015-0608261E5 Splitting of a Multiple Life Insurance Policy
- 2015-0613961E5 Patronage dividends - partnership income
- 2016-0633111E5 CCA Class of a drone
March 18, 2016
- 2015-0603891E5 Indian Employment Income and Dividend Income
- 2016-0630281E5 Redemption of shares and changes to 55(2)
- 2016-0632941I7 BEPS exchange of tax rulings
- 2016-0632942I7 BEPS exchange of tax rulings
March 11, 2016
- 2014-0539951E5 Foreign Currency Denominated Dividends
- 2014-0540881R3 Multi-wing split-up butterfly
- 2014-0545531R3 Post-Mortem Pipeline Planning
- 2015-0592251R3 Supplemental ruling
- 2015-0605901R3 Présomption de gain en capital
- 2016-0631181I7 Specified foreign property - mineral rights
March 4, 2016
- 2014-0555291I7 Interest deductibility
- 2015-0568921E5 Education tax credit-number of months of enrolment
- 2015-0570381I7 Exemption under paragraph 149(1)(o.2)
- 2015-0598481I7 Eligibility of Expenses
- 2015-0599661E5 Meaning of job coaching - disability supports
- 2015-0607311E5 Junior golf memberships
- 2015-0612331I7 Oocyte preservation
- 2015-0621231I7 Insulin pens
February 26, 2016
- 2014-0549281E5 Paragraph 212(1)(d) and Patent License
- 2014-0556881E5 Bill C-43 – Calendar year for testamentary trusts
- 2015-0596851E5 Refund of Section 116 Withholding
- 2015-0618601E5 Earned or Unearned Revenue
- 2016-0625261E5 Payment for property injuriously affected
February 19, 2016
- 2015-0586673I7 Self-governing First Nations in the Yukon and BC
- 2015-0596731I7 Forgiveness of employee debt - amount deemed nil
- 2015-0598491I7 91(5) & FAPI included per “old” 94(1)(c)(i)(C)
- 2015-0601081I7 Indian Income - Pension Transferred on Divorce
- 2015-0606511I7 104(4) and improvements made to a capital property
- 2015-0610201E5 HBP-Acquisition of a condominium unit
- 2015-0620821I7 Withholding of income tax at source
February 12, 2016
- 2014-0550641E5 Absorptive merger-exchange of shares
- 2014-0560831I7 International shipping
- 2015-0565601E5 Acceptable uses of accumulated surplus by an NPO
- 2015-0605581E5 Treatment of insurance proceeds and recapture
- 2015-0608781E5 Associated corporations - discretionary trust
- 2015-0617601E5 Pipeline followed by butterfly
- 2015-0617731E5 55(2) and creditor proofing
February 5, 2016
- 2011-0423901E5 Designation of an ERI
- 2012-0457671I7 Treaty triangulation - Article 15
- 2013-0496461E5 Non-resident donor
- 2014-0558321I7 Qualified Donee - XXXXXXXXXX
- 2015-0569861R3 Loss consolidation arrangement
- 2015-0578031R3 Transaction papillon
- 2015-0585911R3 Supplemental Ruling
- 2015-0588551R3 Post-Mortem Planning
- 2015-0600081I7 Adjusted income & income from Support Trust
- 2015-0617771E5 Bump calculation
- 2015-0622991E5 Reasonableness of intercorporate management fees
- 2015-0624191E5 Investment tax credit - processing facility
January 29, 2016
- 2008-0289461I7 Netherlands Antilles private foundation
- 2015-0610561C6 2015 CTF Q.9 - s. 95(2)(a)(ii)(D)(IV)(2)
- 2015-0610601C6 2015 CTF Q.10 Thin cap - foreign currency debt
- 2015-0610611C6 2015 CTF Q.7, Entity Classification
- 2015-0610621C6 2015 CTF Q.8 - FA Liquidation and upstream loans
- 2015-0610641C6 2015 CTF Q.12 - Form T1135 - Jointly held property
- 2015-0610651C6 2015 CTF Q.6(a), Purpose Test
- 2015-0610661C6 2015 CTF Q.6(c), Safe Income
- 2015-0610671C6 2015 CTF Q.6(b) Loss Consolidation and Section 55
- 2015-0610681C6 2015 CTF Q.6(d), Use of 84(3) Dividend
- 2015-0610691C6 T2 Late-Filing: Impact on Div. Refund and RDTOH
- 2015-0610701C6 2015 CTF Q. 4, Surplus Stripping and GAAR
- 2015-0610711C6 2015 CTF Q.11, Impact of the Descarries decision
- 2015-0610741C6 2015 CTF Q. 13 medical expense tax credit
- 2015-0610751C6 2015 CTF Q5 PHSP update
- 2015-0610791C6 2015 CTF Q. 3 Provincial residency of a Trust
- 2015-0610801C6 2015 CTF Q#2-Salary Deferral Arrangements
- 2015-0623551C6 2015 CTF Q.6(e), Creditor Proofing
January 22, 2016
- 2011-0402791E5 Reporting of cost reimbursements to a non-resident
- 2011-0430021E5 Section 119
- 2014-0522271E5 REIT Distribution - Article 21 Canada-Sweden Treaty
- 2014-0525501E5 Royalty payments & the US or UK Treaties
- 2014-0530681E5 examinations
- 2015-0567751I7 annual and medical payments thalidomide survivor
- 2015-0583031I7 Registered Education Savings Plan (RESP)
- 2015-0585171E5 7(1)(b) benefit and 110(1.1) election
- 2015-0585381I7 Paragraph 95(2)(k) - Fresh Start Rules
- 2015-0589741E5 International in-vitro fertilization (IVF
- 2015-0593261M4 Medical expenses - Modification of a van
- 2015-0594431E5 Ontario Energy & Property Tax Credit
- 2015-0596311I7 Segway - METC
- 2015-0598591M4 Home accessibility tax credit
- 2015-0599561E5 Spousal support
- 2015-0600261M4 Tax treaties & non-taxation of permanent residents
January 15, 2016
- 2013-0503031I7 Existence d’une source de revenu
- 2014-0522241I7 T1135: Mineral rights situated outside of Canada
- 2014-0529851E5 Frais payés à une maison de santé ou de repos
- 2015-0569891R3 Ss. 164(6) carry-back and post-mortem pipeline
- 2015-0585371I7 Corporate Minimum Tax Eligible Losses
- 2015-0593941E5 Allocation of the safe income on hand
- 2015-0598631E5 Clergy Residence Deduction
- 2015-0598641R3 Supplemental - Butterfly Transaction
- 2015-0601561E5 Attribution Rules
- 2015-0601891E5 Indian Employment Income
- 2015-0613401E5 Attribution Rules
- 2015-0616321E5 CEE - Severance pay
January 8, 2016
- 2012-0463801E5 Déduction pour gain en capital – permis de pêche
- 2014-0529361E5 Spousal trust & life insurance
- 2014-0538111C6 Boni suite à la signature d'un contrat d'appro
- 2015-0582091E5 Northern residents deductions
- 2015-0582421R3 Single-wing split-up butterfly
- 2015-0585431E5 Frais juridiques
- 2015-0595471E5 Partnerships & capital gains reserve
- 2015-0599631E5 Travel expenses
January 1, 2016
- 2015-0610921E5 Associated corporations - child under 18
- 2015-0613761E5 Capital Dividend Account
- 2015-0618981E5 Deductibility of run-off insurance premiums
- 2015-0619501E5 Definition of farming
December 25, 2015
- 2015-0589051E5 Pension income splitting and bankruptcy
- 2015-0599901E5 Qualified Property - Fishing Vessel
- 2015-0611691E5 Member of a cooperative corporation
December 18, 2015
- 2014-0536651R3 Loss Consolidation Arrangement
- 2014-0547431I7 "Excluded amount" under clause 20(1)(e)(iv.1)(C)
- 2014-0552041E5 Permis XXXXXXXXXX
- 2015-0564171E5 Paiements d'un RPAC à un Indien
- 2015-0565651E5 Reliquat dévolu à une administration municipale
- 2015-0590061E5 Money Services Business
- 2015-0599161I7 Subsection 18(4) and section 216
- 2015-0599851I7 TFSA arbitrary assessment
December 11, 2015
- 2013-0486491I7 Overdrafts in a TFSA
- 2013-0504471I7 RDSPs and bankruptcy
- 2013-0507381I7 Transfer pricing adjustments and gross revenue
- 2013-0514261E5 Using the Assets of a TFSA as Security for a Loan
- 2014-0527981I7 Application of 146.1(2.21) to deceased beneficiary
- 2015-0564351E5 Transfer of RRSP for payment of child support
- 2015-0595041E5 Mutual Fund Trusts & 108(2)(a)(i)
- 2015-0601661E5 PEI and Federal ITC - farming and processing equipment
- 2015-0605491I7 In-kind transfer of property from an RRSP to an IPP
December 4, 2015
- 2015-0585751E5 Indian Employment Income
- 2015-0588941C6 Critical illness insurance
- 2015-0588951C6 Deductibility of interest – ss. 20.1(1)
- 2015-0588971C6 T1135 and voluntary disclosure
- 2015-0588981C6 Foreign currency stock market transactions
- 2015-0589001C6 Charities Registration Process
- 2015-0593091C6 Assumption of a debt by a beneficiary of a trust
- 2015-0595521C6 Meaning of "actively engaged"
- 2015-0595541C6 Computation of taxable benefit
- 2015-0595551C6 Capital Dividend Account
- 2015-0595561C6 Computation of adjusted cost base and section 84.1
- 2015-0595591C6 Dividend Refund and Part IV Tax Payable
- 2015-0595601C6 Proposed legislation - subsection 55(2)
- 2015-0595621C6 Cash pooling and subsection 15(2)
- 2015-0595631C6 Indirect Monetization of CGD
- 2015-0595641C6 Surplus Stripping and GAAR
- 2015-0595651C6 Frais de garde subventionnés
- 2015-0595661C6 Question 9 - Table Ronde APFF 2015
- 2015-0595671C6 Question 10 - Table Ronde APFF 2015
- 2015-0595681C6 Avantages imposables / dépenses d’entreprise
- 2015-0595751C6 Deductibility of financing fees and 20(1)(e)(v)
- 2015-0595761C6 Application of ss. 18(3.1)
- 2015-0595771C6 Deductibility of interest in a leveraged buyout
- 2015-0595781C6 Reimbursement of attributed income
- 2015-0595801C6 At-risk amount
- 2015-0595811C6 Application of 96(1.1)
- 2015-0595821C6 Ss. 96(1.01) and s. 103
- 2015-0595841C6 Stock option, disposition, newly-acquired security
- 2015-0595851C6 Income of a trust payable to a beneficiary
- 2015-0596611C6 Transfer 70(6)
- 2015-0598261C6 Calcul du revenu de placement total - annexe 7
- 2015-0598291C6 Filing deadline for various forms
- 2015-0598301C6 Extension of time to file
- 2015-0598311C6 Excessive eligible dividend designation
- 2015-0598321C6 Omission of deducting a dividend under 112(1)
- 2015-0614231E5 Frais de garde subventionnés
November 27, 2015
- 2012-0445361I7 Remboursement de frais de déménagement
- 2012-0466691E5 Revenu d’un Indien hors réserve
- 2012-0471731E5 Déductibilité du droit d’usage pour automobile
- 2014-0527751I7 Soutien de revenu accordé aux individus
- 2014-0544121I7 Chantier particulier
- 2014-0547191I7 Chantier particulier
- 2014-0558991E5 Loan from an Amateur Athlete Trust
November 20, 2015
- 2015-0581271R3 Structured Settlement
- 2015-0584261E5 Blood relationship - step brother
- 2015-0596781E5 Transfer - RRIF Excess to a Life Annuity
November 13, 2015
- 2013-0496401I7 XXIX-A(3) - Active Trade or Business Exception
- 2014-0544771I7 Ontario Transitional Tax Debit/Credit
- 2014-0554231R3 Split-up Butterfly
- 2015-0564591I7 Ontario CMT mark-to-market accounting adjustments
- 2015-0585231E5 Business Income of Self-employed Indian Fishers
November 6, 2015
- 2015-0572091C6 2015 STEP – Q2 – Meaning of Graduated Rate Estates
- 2015-0572101C6 2015 STEP - Q5 - Subsection 104(13.3)
- 2015-0572121C6 2015 STEP - Q6- Subsection 104(13.4)
- 2015-0572131C6 2015 STEP Q1- Tax Year of Graduated Rate Estate
- 2015-0572141C6 2015 STEP–Q7-Deemed Res Trust-subsection 94(10)
- 2015-0572151C6 2015 STEP – Q15 - Tax Audit & Net Worth Statements
- 2015-0572181C6 2015 STEP - Q16 - Offshore Tax Informant Program
- 2015-0572191C6 2015 STEP - Q17 - Update on FATCA Info Exchange
- 2015-0572201C6 2015 STEP Q3 Redeemable Preferred Shares and 18(4)
- 2015-0578041E5 Designation of an ERI
- 2015-0578541C6 2015 STEP – Q10 - Interest in a Trust as TCP
- 2015-0578551C6 2015 STEP–Q11-Subsection 118.1(5.1)-sub property
- 2015-0578561C6 2015 STEP - Q12 - Gift to public foundation
- 2015-0581921C6 2015 STEP - Q9 - Non-Qualifying Country
- 2015-0581931C6 2015 STEP Q4 - Competent Authority Assistance
- 2015-0581941C6 2015 STEP - Q 13- T3 return Q 10
- 2015-0581951C6 2015 STEP – Q14 - Question 6 on the T3 Return
- 2015-0581961C6 2015 STEP – Q8 - Foreign entity classification
- 2015-0583221E5 Redemption by a cooperative of its own shares
- 2015-0590501E5 Spousal sharing
- 2015-0592051I7 Medical residents– situations similar to Kandasamy
- 2015-0595111E5 Amount paid pursuant to 104(24)
October 30, 2015
- 2013-0513411R3 Société de professionnels
- 2014-0563221R3 Supplemental ruling - 212(1)(b)
- 2015-0575921I7 Recapture arising in statute-barred years
- 2015-0576961R3 Inter vivos transfer of farm land to adult children
- 2015-0588751E5 Medical marihuana - METC
- 2015-0588871E5 Taxation of insurance contract commission income
- 2015-0589611E5 loss consolidation arrangements
- 2015-0589861R3 Supplemental Ruling - extension of time
- 2015-0596921E5 Conversion from inventory to capital
October 23, 2015
- 2014-0558881I7 Employment at a Special Work Site
- 2015-0567981I7 Refundable ITC
- 2015-0569011I7 Clergy Residence Deduction
- 2015-0576461E5 Clergy Residence Deduction
- 2015-0580291E5 Child Care Expenses - pre-employment costs
- 2015-0580521E5 Settlement amount for disability benefits
- 2015-0581431E5 Private health services plan deduction
- 2015-0584931I7 Qualified Donee - XXXXXXXXXX
October 16, 2015
- 2015-0582411E5 Standby charge - employee required to use vehicle
- 2015-0590681I7 Application of paragraph 162(10.1)(e) penalty
October 9, 2015
- 2013-0495611E5 Withholding on incentive payments to non-residents
- 2015-0572541R3 Foreign Tax Credit on Transfer of 401(k) to RRSP
- 2015-0572771I7 T1135 - Normal Reassessment Period
October 2, 2015
- 2014-0517081E5 Assistance for individuals with disabilities
- 2014-0517091E5 Wage Subsidies
- 2014-0553731I7 Deduction of Terminal Loss - Wind-up
- 2015-0581681E5 Non-resident trust rules
- 2015-0584181E5 Eligible Travel costs for the METC
- 2015-0584221E5 T4A requirement- elementary scholarships
September 25, 2015
- 2014-0563611E5 Call Centre - Location of the services performed
- 2015-0602751E5 Capital gains deduction and section 84.1
September 18, 2015
- 2014-0534121R3 Canadian Exploration Expenses - New Mine
- 2014-0548491R3 Split-up XXXXXXXXXX Butterfly
- 2015-0583081I7 Refund Request - Normal Reassessment Period
- 2015-0587981E5 Renunciation of CRCE
- 2015-0592441E5 Test wind turbines
September 11, 2015
- 2013-0490651R3 Single-wing Split-up Farm Butterfly
- 2014-0552711E5 Application of paragraph 251(5)(b)
- 2014-0553181E5 Graduated rate estate
- 2014-0553991E5 General Info re IPPs
- 2015-0569061I7 Non-interest-bearing loan to a controlled foreign affiliate
- 2015-0571271E5 Affiliated Trusts under Paragraph 251.1(1)(h)
September 4, 2015
- 2013-0514561R3 Payment in lieu of continued PHSP coverage
- 2014-0530371R3 Combination of credit unions
- 2014-0533601R3 Spin-off butterfly - subsection 55(2)
- 2014-0548621R3 Post Mortem Pipeline Planning
- 2015-0596841E5 Definition of personal trust
August 28, 2015
- 2014-0544651I7 Section 85 transfer of Swap Contracts
- 2015-0575631E5 social assistance
- 2015-0578071E5 Reimbursement of overpayment of QPIP benefits
- 2015-0579831E5 Tax status of Indian
- 2015-0580791M4 Deducting the value of one's own labour
- 2015-0585011I7 Osteopaths & naturopaths in Quebec
- 2015-0594201E5 Election under 159(6.1)
August 21, 2015
- 2013-0494871E5 Paragraph 128.1(6)(c)
- 2014-0528511I7 First Nation's Land Claim Settlement Trust Income
- 2014-0530241E5 Municipal Corporation
- 2014-0546571E5 Foreign Tax Credit
- 2014-0553331E5 Indian Business Income XXXXXXXXXX
- 2014-0562271I7 Amending a partnership return - limitation period
- 2015-0567811E5 Thin cap rules for members of a partnership
- 2015-0570251E5 Remote work location
August 14, 2015
- 2013-0475421E5 Section 94.2
- 2013-0499621E5 Paragraph 212(1)(d) and Credited
- 2014-0516501E5 Educational assistance
- 2014-0517101E5 Self-employment assistance
- 2014-0517111E5 Financial assistance for apprentices
- 2014-0539611E5 T4A slips for prizes and awards from contests
- 2014-0546641I7 Foreign exchange on a debt arising on reduction of capital
- 2014-0549941E5 Foreign issued deferred annuities
- 2014-0560811I7 FACL carryback – Surplus & PAS election
- 2014-0563351E5 Mandatory conversions and interest deductibility
- 2015-0565951E5 Legatee by particular
- 2015-0570791E5 Eligible Dependent, Child Tax Credit, Child Care
- 2015-0571341E5 Registered Shiatsu Therapists
- 2015-0571801E5 Allocation of Capital Gains to Beneficiaries
- 2015-0574271E5 Meaning of a qualifying home
August 7, 2015
- 2013-0516071R3 Reorganization
- 2014-0525081R3 loss consolidation
- 2014-0556781R3 Loss consolidation
- 2014-0559181R3 Internal Reorganization
- 2015-0573331C6 Documentation re qualifying transfers to IPPs
- 2015-0573801C6 Foreign affiliates - sale of property to taxpayer
- 2015-0573821C6 Safe income
- 2015-0573841C6 2015 CLHIA Roundtable – Winding-up and ACB
- 2015-0573861C6 2015 CLHIA Roundtable-Regulation 2411(3)(a)election
- 2015-0588201E5 Apportez vos appareils personnels / BYOD
July 31, 2015
- 2014-0519981E5 Donation avec charge / Gift with a charge
- 2014-0526991E5 Émission d'un T2202A
- 2014-0527281E5 Tenir un établissement domestique autonome
- 2014-0532691E5 Vente – immeuble - syndicat copropriétaire
- 2014-0551931E5 Crédit d'impôt pour études - résidents en médecine
- 2014-0552731E5 Apportez vos appareils personnels / BYOD
- 2014-0554381E5 Copropriété par indivision - partage de biens
- 2014-0560491E5 Article 22
- 2015-0568081E5 Indian Employment Income
- 2015-0572791E5 Société de personnes agricole familiale - BAA
- 2015-0580391E5 Achat et location d'œuvres d'art
- 2015-0580541E5 T1044 Filing Requirements
July 24, 2015
- 2014-0521211E5 Cartes-cadeau d’une chaîne de supermarchés
- 2014-0521891E5 Résidence principale et copropriété
- 2014-0523711E5 Allocation pour déménagement - achat de meubles
- 2014-0529991E5 Avantage pour automobile-personne liée
- 2014-0537201R3 Transaction papillon - deux actionnaires non liés
- 2014-0540861R3 Post-Mortem Planning
- 2014-0543911R3 loss consolidation
- 2014-0547181R3 loss consolidation
July 17, 2015
- 2013-0475751E5 Withholding Tax on Royalty Payments
- 2014-0565251E5 Taxation of an arbitration award
- 2015-0575911E5 Benefit to shareholder or conferred on a person
- 2015-0577801E5 Deferred Salary Leave Plan and Maternity Leave
- 2015-0580301E5 Conversion of IRA to Roth IRA while non-resident
- 2015-0580471E5 Resident in a province
- 2015-0580531E5 joint account & estate returns
- 2015-0596321E5 Follow-up to letter 2015-058735
July 10, 2015
- 2014-0521791E5 Estate Trustee Fees
- 2014-0521941I7 Ontario Transitional Tax Debit/Credit
- 2014-0522641E5 Usufruct
- 2014-0526431R3 Post-Mortem Planning
- 2014-0563081R3 Post-mortem pipeline
- 2014-0563151R3 Loss consolidation
- 2015-0577141R3 Election to cease to be a public corporation
July 3, 2015
- 2014-0559421E5 Social assistance payments under the XXXXXXXXXX program
- 2015-0564201E5 Exempt payments in a support home
- 2015-0570801E5 Exchange of Stock Options-7(1)(b) Applies
- 2015-0574481E5 Advantage tax and employee-owned securities
- 2015-0574831E5 CCC CO-PAYMENTS
- 2015-0579671E5 Application of subsection 4900(15)
- 2015-0581311E5 Application of section 7 to employee share purchase
- 2015-0582701E5 Distribution by a non-resident trust
- 2015-0582901E5 149(1)(o.2) Pension corporation
- 2015-0584611E5 PRINCIPAL RESIDENCE - DECEASED ESTATE
June 26, 2015
- 2013-0483471E5 Paragraph 7(1)(e)-subsection 110(1.1) Election
- 2014-0539151E5 146(16)(b) RRSP Transfers
- 2014-0560651I7 Net Income of Ontario Corporate Minimum Tax (CMT)
- 2014-0561001R3 Functional currency election
- 2014-0563131I7 Dependency and Indemnity Compensation
- 2014-0563801E5 Transportation allowance - remote work location
- 2015-0564671E5 Damages payment from an insurer
- 2015-0565961E5 REASONABLE MOTOR VEHICLE ALLOWANCES
- 2015-0566911E5 Swiss Pension
- 2015-0567071E5 RRIF Conversion to Life Annuity
- 2015-0570071E5 Attribution Rules Trust
- 2015-0570291R3 Foreign tax credit on income from a trust
June 19, 2015
- 2014-0544241E5 Employment Income - Employer's move to off-reserve
- 2014-0547291I7 149(1)(c) - Chief's Council
- 2014-0554111I7 Rental payments made by a band for its members
- 2014-0555581E5 LIFE INSURANCE PROCEEDS ASSIGNED AS COLLATERAL
- 2014-0555921I7 Early Childhood Worker Grant Program
- 2014-0560131E5 Subsection 249(3) - fiscal period exceeds 365 days
- 2015-0577691C6 IFA 2015, Q.1: George Weston decision
- 2015-0581501C6 IFA 2015 Q.4: Upstream loans: ss. 90(9) deduction
- 2015-0581511C6 IFA 2015 Q.3: Entity Classification
- 2015-0581521C6 IFA 2015 Q.12: Canada-Switzerland Treaty
- 2015-0581531C6 IFA 2015 Q.5: "Causality test" in 18(6) & 212(3.1)
- 2015-0581551C6 IFA 2015 Q.2: GAAR and treaty shopping
- 2015-0581561C6 IFA 2015 Q.8: 39(2.1) and FCTR
- 2015-0581571C6 IFA 2015 Q11: Application of clause 95(2)(a)(ii)(B)
- 2015-0581581C6 IFA 2015 Q.9: 95(2)(i): “proceeds”
- 2015-0581601C6 IFA 2015 Q.6: Reversal of position on 95(2)(a)(ii)(D)
- 2015-0581611C6 IFA 2015 Q7: Foreign affiliates-surplus adjustments
- 2015-0581641C6 IFA 2015 Q.10: 111(4)(e) election and 212.3
- 2015-0583821E5 212.3(7)(d) - Prescribed information
- 2015-0587351E5 2015 Federal Budget - RRIF Measures
June 12, 2015
- 2013-0495791I7 Community Relocation Program
- 2013-0498841E5 149(1.2)(b) - Meaning of Distributor
- 2013-0514581R3 XXXXXXXXXX assistance grant
- 2014-0527961R3 Deemed dividend under subsection 90(2)
- 2014-0534351I7 Non-Profit Organization - Lottery Revenue
- 2014-0536661R3 Disposition of property by a foreign partnership
- 2014-0541941E5 Disposition of a life insurance policy
- 2015-0574291I7 XXXXXXXXXX Termination Payment
June 5, 2015
- 2013-0484181E5 7(1)(e) benefit and 110(1.1) election
- 2014-0527841I7 AVANTAGE IMPOSABLE POUR AÉRONEF
- 2014-0530691E5 PROFESSIONAL MEMBERSHIP DUES
- 2014-0547711E5 Indian Pension Income - T4RSP/T4RIF
- 2014-0553001E5 Self-funded UK Personal Pension Scheme
- 2014-0558931E5 Flexible Benefit Plan
- 2015-0576831E5 "ELIGIBLE PROPERTY" - LESSEE'S INTEREST IN A LEASE
May 29, 2015
- 2014-0529371E5 T1135 reporting for emigrant
- 2014-0547721E5 T1135 reporting for a trust
- 2014-0548841E5 Retention of Books and Records
- 2014-0556211E5 Subsection 222(4) Collection limitation period
- 2015-0566531E5 Collection of amounts in dispute
- 2015-0568411E5 Release of debt under consumer proposal
May 22, 2015
- 2014-0520721I7 Indian Tax Exemption - Business Income
- 2014-0541261R3 Post-Mortem Planning
- 2014-0542451I7 Indian Employment Income - Volunteer Firefighters
- 2014-0542791E5 NPO TAX EXEMPT STATUS
- 2014-0544221R3 Supplemental Ruling - extension of time
- 2014-0559481R3 Post Mortem Planning
- 2014-0563291E5 Working Income Tax Benefit
- 2015-0567251E5 Fees to access hydrotherapy pool
- 2015-0572891E5 International in-vitro fertilization
May 15, 2015
- 2013-0502761E5 Stock Options and Earnout
- 2014-0521751E5 overseas employment tax credit
- 2014-0536771e5 SUPPLÉMENT POUR FRAIS MÉDICAUX – REVENU MODIFIÉ
- 2014-0559731E5 85(3) rollover
- 2015-0565181E5 Amendment to DSU plan
- 2015-0566011E5 Whether s. 16.1 applies to a transport truck
- 2015-0570021E5 Présomption de gain en capital
May 8, 2015
- 2013-0494251E5 128.1(4) AND PART XIII TAX ON FUTURE PAYMENTS
- 2014-0534751R3 Deemed dividends from ULC holdco and Art IV(7)(b)
- 2014-0535951E5 Election under DSU Plan
- 2014-0560401E5 Subsections 15(2) and 227(6.1) and Part XIII tax
- 2015-0571501E5 Perte sur certains transferts
- 2015-0576511e5 FISHING VESSELS AND ATLANTIC INVESTMENT TAX CREDIT
May 1, 2015
- 2014-0530961R3 Cross-Border Butterfly
- 2014-0550451E5 Interpretation of paragraph 5907(2.01) of the Regulations.
- 2014-0552291R3 Paragraph 1102(5)(a) of the Regulations
- 2014-0561061E5 Specified Foreign Property
April 24, 2015
- 2012-0449141E5 Usufruct
- 2014-0538061C6 REVENU PROTÉGÉ ET FIDUCIE
- 2014-0547981E5 Provincial residency, Moving expenses
- 2014-0549861I7 Fixed or ascertainable stipend or remuneration
- 2014-0550761E5 44(1) ET DISPOSITION PARTIELLE
- 2014-0550771E5 Allocation à des bénévoles - chantier particulier
- 2014-0550871E5 RAP situation particulière
- 2014-0551831E5 INCOME MAINTENANCE INSURANCE PLAN
- 2014-0552421E5 CITY UNIFORMS – FOOTWEAR
- 2014-0552551E5 VENTE DU DROIT D'EXPLOITER UNE SABLIÈRE
- 2014-0553241E5 BORNES DE RECHARGE – AVANTAGE IMPOSABLE
- 2014-0553481I7 TAXABLE BENEFIT – CELL PHONES
- 2014-0559501E5 pompiers volontaires
- 2014-0560571I7 Paid-up capital reduction of a foreign affiliate
- 2014-0561571I7 REMBOURSEMENT DES FRAIS D’ACTIVITÉ PHYSIQUE
- 2014-0562151E5 Frais de psychothérapie – dépense d’entreprise
- 2015-0567791I7 EXEMPTION RÉSIDENCE PRINCIPALE LOUÉE À UN ENFANT
- 2015-0572221E5 Loss on solar panels
April 17, 2015
- 2012-0432951E5 Application of section 7
- 2012-0470991E5 Mutual fund trust
- 2013-0484541R3 149(1)(c) Ruling
- 2013-0492731R3 qualifying disposition -mutual fund trust
- 2014-0518511R3 Supp ruling to 2013-049273
- 2014-0526941E5 RSU PLAN-CASH DIVIDEND EQUIVALENTS
- 2014-0536881E5 Bien agricole admissible - Boisé
- 2014-0539791R3 Paragraph 212(1)(b)
- 2014-0540051E5 Indiens – Intérêts d’une institution hors réserve
- 2014-0548101E5 Sens de "fabrication ou transformation"
- 2014-0549061E5 logement des employés
- 2014-0549331E5 Borne de recharge – catégorie d'amortissement
- 2014-0558101E5 Union Revenue Activities
- 2014-0560351E5 Canada-Hong Kong Tax Agreement
- 2014-0560421I7 FX losses on CFA wind-up
- 2015-0565761E5 Classes 43.1 and 43.2 - Additions
- 2015-0565841M4 Accelerated CCA- Renewable Energy
- 2015-0568271E5 Class 43.2 - Solar Thermal System
- 2015-0572551E5 Tuition to foreign university
- 2015-0579031I7 CROWDFUNDING
April 10, 2015
- 2012-0440351E5 In home care of a person with a disability
- 2013-0497361I7 Services performed by a foreign affiliate
- 2014-0521951E5 Qualifying Environmental Trusts - Purpose
- 2014-0528311E5 Mortgage Investment Corporation - RRSP
- 2014-0535971E5 Meaning of "paid-up capital" in subsection 90(3)
- 2014-0543311E5 Reporting marital status
- 2014-0547911E5 FTS renunciations
- 2014-0548121E5 social assistance
- 2014-0548701E5 Volunteer Firefighters- Income Exemption
- 2014-0550351C6 2014 TEI Liaison Meeting, Q.E1
- 2014-0550381C6 2014 TEI Liaison Meeting, Q.E2
- 2014-0550401C6 2014 TEI Liaison Meeting, Q. E3
- 2014-0550421C6 2014 TEI Liaison Meeting, Q.E6
- 2014-0551781M4 118.2(4)-Pulse electromagnetic technician
- 2014-0552031E5 Support home
- 2014-0552351E5 Medical expenses
- 2014-0553301E5 Medical expense - copy of medical records
- 2014-0555071E5 POD SUBJECT TO EARN-OUT
- 2014-0559451E5 Deduction pursuant to paragraph 20(1)(v)
- 2014-0559561I7 Canada Job Grant
April 3, 2015
- 2014-0523691R3 Non-Viable Contingent Capital
- 2014-0524371E5 ASSESSMENT BEYOND NORMAL REASSESSMENT PERIOD
- 2014-0531601E5 OPSTC - "tangible property that is leased"
- 2014-0532801I7 film or video production services tax credit
- 2014-0534301E5 Canadian Withholding Tax on Retiring Allowance
- 2014-0539841E5 TESTAMENTARY TRUST
- 2014-0541961E5 RPP and CPP payments-former employee of Consulate
- 2014-0542281E5 Foreign affiliate - prescribed foreign accrual tax
- 2014-0553351E5 RPP payments-former employee of Embassy
- 2014-0560961E5 TREATMENT OF CREDITOR THAT HAS SEIZED PROPERTY
- 2014-0561281R3 Supplementary ruling
March 27, 2015
- 2012-0469761E5 Rights or things
- 2013-0479861I7 SECTION 116 & FORFEITED DEPOSITS ON REAL PROPERTY
- 2013-0498651R3 Single-Wing Split-up Butterfly
- 2013-0503941E5 Priority of subsections 135(2) or 135.1(3)
- 2013-0513211R3 Butterfly Transaction
- 2014-0517481E5 Third Party Fundraising
- 2014-0522261E5 SHAREHOLDER BENEFIT ON LEASEHOLD IMPROVEMENTS
- 2014-0528291R3 Butterfly Reorganization
- 2014-0531331I7 Withholdings on retiring allowance
- 2014-0535921I7 Commission d'agent de location
- 2014-0539031R3 Butterfly Reorganization
- 2014-0541991E5 OBJECTION – ELIGIBLE DIVIDEND DESIGNATION
- 2015-0564611E5 Definition of farming
- 2015-0569601E5 Contribution to a TFSA
March 20, 2015
- 2013-0484501E5 Article XV of Canada-U.S. Treaty
- 2014-0537941E5 Non-Profit Organization – fibre-optic cable
- 2014-0540631I7 S.261 and loss carryback request
- 2014-0549761I7 Internally generated goodwill & excluded property
- 2014-0551121I7 Interest deductibility
- 2015-0567231E5 Qualified farm or fishing property
March 13, 2015
- 2014-0517511E5 Withholding tax and deemed resident trust
- 2014-0545051E5 Subsections 98(1) and 98.1(1)
- 2014-0547271E5 SERP AND LUMP-SUM AVERAGING
- 2014-0547501E5 Certificates of residency and partnerships
- 2014-0547871R3 Supplemental ruling
- 2014-0548041E5 LEASING PROPERTIES
March 6, 2015
- 2013-0511051E5 Employer loan to RCA
- 2014-0531221I7 Montants forfaitaires accordés aux témoins
- 2014-0533151I7 QUALIFIED DONEE – XXXXXXXXXX
- 2014-0534681E5 Interaction of subsections 69(11) and 70(9.01)
- 2014-0535341I7 Retiring Allowance transfer to RCA
- 2014-0540411E5 Crédit d'impôt pour études
- 2014-0555271E5 Foreign Retirement Account - Isle of Man
- 2014-0557251E5 paragraph 110.1(1)c) and clause 55(3)(a)(i)(B)
- 2014-0560281E5 Arena and skateboard park - CCA classes
- 2014-0563261E5 CONVERTING RRIF TO LIFE ANNUITY
- 2015-0565741E5 Canadian-controlled private corporation
February 27, 2015
- 2013-0511391E5 Deemed disposition of capital interest in personal trust
- 2014-0526451I7 Assessment beyond the normal reassessment period
- 2014-0534981I7 Subsection 40(3.4)
- 2014-0537161R3 Reduction of stated capital
- 2014-0539631I7 Restrictive Covenants-Part XIII (Luxembourg)
- 2014-0544501E5 Employment expenses – driver training
- 2014-0546581E5 Partnership interest excluded property
- 2014-0563251E5 Employer paid course - requirement of employment
February 20, 2015
- 2013-0480881E5 Disposition of Eligible Funeral Arrangement Contracts
- 2013-0490141I7 Charitable Donations
- 2013-0510751E5 Cooperatives and Dividend Refund
- 2014-0537851E5 research grant, fellowship, employment income
- 2014-0540621I7 ESTATE OF THE LATE XXXXXXXXXX
- 2014-0543931E5 Retroactive support Amount
February 13, 2015
- 2014-0530711E5 Indian Tax Exemption - Employment Income
- 2014-0538031C6 Capital gain
- 2014-0538161C6 ACB of interests in a partnership
- 2014-0552451E5 Active business income
- 2014-0560121E5 149(1)(c) exemption & qualified donee registration
- 2014-0561101E5 Replacement Property - Involuntary Disposition
February 6, 2015
- 2014-0529981I7 Allocation of partnership loss to a former partner
- 2014-0530911I7 Transfer pricing secondary adjustments
- 2014-0530981I7 Délai de 10 ans expiré - 152(4.2)
- 2014-0535591e5 REVENU TRAVAILLEUR AUTONOME
- 2014-0535611E5 Changement d’usage suivi d’un roulement
- 2014-0536261E5 Bien à usage personnel
- 2014-0544201E5 Non-profit organization
- 2014-0547491R3 REIT entering into new LP
- 2014-0555511E5 Spousal sharing of charitable gifts
January 30, 2015
- 2013-0498551R3 Loss Consolidation
- 2013-0509771E5 Oil & gas payments made to U.S. resident
- 2013-0511381E5 Disposition subject to warranty
- 2013-0514551R3 Convertible Debentures and Paragraph 212(1)(b)
- 2014-0520431R3 Advanced Income Tax Ruling Request
- 2014-0525441R3 loss consolidation arrangement
- 2014-0528451C6 Cost of Making Voluntary Disclosure
- 2014-0535361E5 Debt forgiveness rules
- 2014-0536001R3 Supplemental to Ruling 2013-051455
- 2014-0541921E5 Whether a contingent amount is an excluded obligation?
- 2014-0543891E5 Régime privé d’assurance-maladie
- 2014-0545041E5 Registered plans - Excluded property
- 2014-0545181E5 ACB of shares held in RRSP
- 2014-0546091I7 Indemnités lors d'une négociation de gré à gré
- 2014-0547641E5 Liability to pay tax
- 2014-0551641E5 WINDING-UP AND SUBSECTION 42(1)
- 2014-0551841E5 SUBSECTIONS 44(1) AND 69(11) OF THE ACT
- 2014-0555801M4 Kilometre rates for medical expenses
- 2015-0564641E5 Spousal and Business Partners
January 23, 2015
- 2013-0473751I7 GOLD INDIAN INVESTMENT
- 2013-0474101E5 NPO wind-up - asset distribution
- 2013-0500491E5 Pension from XXXXXXXXXX
- 2014-0518931E5 Adoption Expense Tax Credit-Surrogacy
- 2014-0522451E5 149(1)(l) - Admin Fund Management
- 2014-0522991C6 Safe Income
- 2014-0523581E5 Prestations de RPA - Exonération
- 2014-0525231I7 Foreign tax credit
- 2014-0529281E5 Employee Stock Option Plan and T1135 reporting
- 2014-0531251I7 Directors' Liability
- 2014-0532051I7 Rent and Part XIII Tax
- 2014-0533091I7 First Nation - Penalty Exemption
- 2014-0533871E5 Corporation Loss Continuity and Application
- 2014-0535041E5 BIEN DE REMPLACEMENT – LOCATION D’IMMEUBLES
- 2014-0535561I7 Application du paragraphe 249(3)
- 2014-0535661R3 73(3) Rollover of Farm Property to Child
- 2014-0536851E5 Terre à bois et Plan d’aménagement forestier
- 2014-0538901E5 Refund Sought/Notices of Objection, ss. 164(1)
- 2014-0539191E5 ASPA under 34.2(2)
- 2014-0539231E5 Indian Employment Income
- 2014-0539401I7 REQUEST FOR RETROACTIVE CHANGE IN FISCAL PERIOD
- 2014-0539641E5 Employment Income Earned by a Nisga’a citizen
- 2014-0540031E5 Community Contribution Company (C3)
- 2014-0540731E5 Medical Tax Credit- Block Fees
- 2014-0542061E5 Section 15(2.12), follow up to 2014-051943
January 16, 2015
- 2012-0451771R3 Deferred Salary Leave Plan (DSLP) - ITR 6801(a)
- 2012-0457101R3 Proposed amendments to a Deferred Share Unit Plan
- 2013-0476081E5 Allocation pour une automobile
- 2013-0478751R3 149(1)(c) Ruling - Indian Band and Partnership
- 2013-0478761R3 149(1)(c) Ruling - Indian Band and Partnership
- 2013-0487791E5 Période d'amortissement du revenu d'emphytéose
- 2013-0513321E5 Ontario CMT- mark-to-market accounting adjustments
- 2014-0523861E5 Clause pénale
- 2014-0527221R3 Disposition of shares under Canada-Israel Treaty
- 2014-0528211E5 Cotisation payée par l'employeur
- 2014-0529311E5 Change the fiscal period end of a partnership
- 2014-0532121E5 Frais professionnels - Divulgation volontaire
- 2014-0532281I7 Chambre des communes-donataire reconnu 149.1(1)
- 2014-0533361I7 Ligne directrice 4
- 2014-0534251I7 Indian Tax Exemption - Settlement Payments
January 9, 2015
- 2012-0435221R3 CCPC SAR Plan
- 2012-0457981E5 Restorative payment to registered plan
- 2013-0495621C6 Changement usage - Duplex
- 2013-0506191E5 copyright photographs
- 2013-0511791E5 Eligible retiring allowance
- 2013-0513271E5 Ontario CMT mark-to-market accounting adjustments
- 2014-0538101C6 Avantage automobile en vertu de 15(5)
- 2014-0538121C6 Détermination de la JVM des actions
- 2014-0538131C6 revenus d'achats intégrés
- 2014-0538621C6 Disposition en contrepartie de 1$
- 2014-0546701C6 Q. 1 Derivative Forward Agreement
- 2014-0546911C6 Q.2 Loss Consolidations
- 2014-0547251C6 Q.3 - RESTRICTIVE COVENANTS
- 2014-0547311C6 Q.5 - Streaming partnership income
- 2014-0547321C6 Q.6 97(2) Canadian Partnership Requirement
- 2014-0547401C6 Q.4 212.1 and the GAAR
- 2014-0549621C6 Q.7 XXIX-A(3) Active Trade or Business Test
- 2014-0550191I7 SUBSECTIONS 89(11) and 249(3.1)
- 2014-0550441C6 Q.9 95(6)(b) Post Lehigh
- 2014-0550511C6 Q.8 95(2)(b)(ii)
January 2, 2015
- 2012-0471391E5 Entreposage d’inventaire à domicile
- 2013-0491411E5 Allocation pour une automobile
- 2013-0503861E5 Application du paragraphe 248(16)
- 2013-0507001E5 Obligation de remplir un T2200 pour un employé
- 2013-0509021E5 Rajustement obligatoire
- 2014-0523911E5 FRAIS MÉDICAUX
December 26, 2014
- 2014-0518641I7 Consequential Adjustments to Corporate Min Tax
- 2014-0527611E5 T1135 for Deceased Individual
- 2014-0530991E5 Liability for the failure to withhold
- 2014-0538241C6 75(2) and definition of “earned income” in 146(1)
- 2014-0539571I7 NL tax vs Non-Res Surtax
December 19, 2014
- 2011-0418571R3 Amendment to 6801(d) Plan
- 2014-0529681E5 Non-qualified investments acquired by RRSP Trust
- 2014-0538221C6 DAY TRADING IN RRSP
- 2014-0538261C6 Disposition of capital interest/personal trust
December 12, 2014
- 2013-0515081I7 Pension income splitting - RCAs
- 2014-0529791E5 Pension income arising in Hong Kong
- 2014-0539731E5 Section 207.31
- 2014-0549571E5 Attribution rule
- 2014-0553081E5 Paragraph 67.1(2)(a)
December 5, 2014
- 2014-0534821C6 Question 2 - APFF Round Table
- 2014-0534831C6 Late-filed 86.1 election & 220(3.5) penalty
- 2014-0534851C6 251.1(3) Definition of "contributor"
- 2014-0538041C6 STOCK DIVIDEND
- 2014-0538071C6 Related Group
- 2014-0538081C6 Connected corporations
- 2014-0538091C6 Impact of the Descarries Case
- 2014-0538151C6 Section 143.4 & Reverse Earn-out
- 2014-0538171C6 Winding-up of a partnership
- 2014-0538181C6 Surplus accounts calculation
- 2014-0538201C6 Cost of property
- 2014-0538211C6 Various issues re: administration of the Act
- 2014-0538251C6 Application of subsection 75(2) after Sommerer
- 2014-0538281C6 Insured annuity
- 2014-0538631C6 CURRENCY CONVERSIONS AVERAGE FOREIGN EXCHANGE RATE
- 2014-0538641C6 Application of 248(35), (36) and (37)(g).
November 28, 2014
- 2012-0446701R3 Butterfly reorganization
- 2013-0488881E5 Upstream Loan
- 2013-0500251R3 Butterfly Reorganization
- 2013-0513281E5 Interaction entre 42(1) et 39(1)c)
- 2014-0517691R3 Butterfly Transaction
- 2014-0523221R3 Amalgamation of mutual funds
- 2014-0526781E5 Employee benefit - RESP donation
- 2014-0528521E5 Payment of management fees by employer
- 2014-0529291R3 Use of a trust by a charitable organization
- 2014-0534001E5 Taxability of safety incentive awards and prizes
- 2014-0538591I7 FX losses on CFA wind-up
- 2014-0547551E5 Acquisition of Control
- 2014-0553131E5 Change in legal title
- 2014-0555061E5 Canada-Japan Income Tax Convention, Article 13
November 21, 2014
- 2011-0415811R3 Internal reorganization
- 2014-0523531E5 Employment Income Earned by an Indian
- 2014-0527411E5 Crédit d'impôt pour volontaires - 118.07
- 2014-0531421E5 Employment Income Earned by an Indian
- 2014-0533671E5 METC-Part of a hip replacement
- 2014-0534671C6 D&D Livestock
- 2014-0534811C6 Interest deductibility
- 2014-0534841C6 Majority-interest beneficiary
- 2014-0537191E5 Social assistance- gift cards
- 2014-0537591E5 Indian Employment and Pension Income
- 2014-0540461I7 Indian Tax Exemption - RRSPs, RRIFs
- 2014-0540961E5 Taxability of Support Payments
- 2014-0545611E5 Lump-sum support payments
November 14, 2014
- 2012-0432441R3 Butterfly reorganization
- 2012-0458781E5 Annuity in respect of pension obligation
- 2013-0503771E5 EPSP
- 2013-0508411I7 Part IV Tax and the Dividend Refund
- 2013-0508651E5 Services provided by non-residents
- 2014-0518601M4 Non-qualified investments held in registered plans
- 2014-0519461M4 ETF a qualified investment if traded on BATS?
- 2014-0521931E5 Employment Income - Indians
- 2014-0523091C6 STEP CRA Roundtable – June 2014
- 2014-0524971I7 Distributing Estate Property When Estate is Liable
- 2014-0526471E5 EI Benefits to Self-employed Indian fishers
- 2014-0526581C6 STEP CRA Roundtable - June 2014 - Q18
- 2014-0526591C6 STEP CRA Roundtable – June 2014 – Question 9
- 2014-0528551E5 Transfer of refund of premium
- 2014-0528701E5 Non-profit organization - Condominium
- 2014-0534641E5 Deductibility of interest
- 2014-0535121I7 Hypothèque et créance irrécouvrable
- 2014-0538021C6 Meaning of beneficiary
- 2014-0538141C6 Interest deductibility
- 2014-0540611E5 subsection 98(3) election
- 2014-0543751E5 Rollover of a part of an interest in a partnership
November 7, 2014
- 2013-0500911E5 Legal Expense - Pension Benefit
- 2014-0525241I7 60(l) - Financial Dependence Ward of the Crown
- 2014-0536581I7 Foreign affiliate fresh start rules
- 2014-0550971E5 Beneficial owner, principal residence
October 31, 2014
- 2013-0499121E5 upstream loan
- 2013-0509751E5 RRSP or RRIF payments to a resident of New Zealand
- 2014-0534941E5 Flow-through share ss 66(15) of the Income Tax Act
- 2014-0543041E5 CLASS 43.2 - PHOTOVOLTAIC SYSTEM
- 2014-0543071E5 Article XIII of the Canada-France Treaty
October 24, 2014
- 2013-0476871E5 Subsection 75(2)
- 2013-0513641I7 Deemed resident trust under subsection 94(3)
- 2014-0521831R3 Withholding on interest payments
October 17, 2014
- 2012-0451411E5 Mutual Holding Corporation
- 2012-0472821R3 149(1)(c) Ruling
- 2012-0473041R3 First Nation - Limited Partnership
- 2014-0531441E5 Unfunded LTD plan payment to non-resident employee
- 2014-0543091E5 UK Personal Pension - RRSP
October 10, 2014
- 2013-0506691I7 Capital Losses - Health & Welfare Trusts
- 2014-0522541E5 Application of 12(1)(x)
- 2014-0522551E5 Income for retired partner
- 2014-0524951E5 DEBT FORGIVENESS; LIABILITY ON DISSOLUTION
- 2014-0528201E5 Northern residents travel allowance
- 2014-0528361E5 premium on redemption of foreign affiliate shares
- 2014-0532941E5 T5 reporting obligations
- 2014-0535011E5 Medical expenses - Generator and vehicle expenses
October 3, 2014
- 2013-0479701R3 Transfer of US dollar loan
- 2013-0495091E5 Reimbursement of employee’s foreign tax
- 2013-0499041I7 Subparagraph 149(5)(e)(ii)
- 2014-0518841E5 149(1)(l) - Fundraising
- 2014-0521411I7 149(1)(c)
- 2014-0525991M4 Tax Treatment of Monetary Inheritances
- 2014-0528231I7 Dépenses en immobilisation en RS&DE
- 2014-0529221E5 CHANGEMENT DE MÉTHODE POUR DÉCLARER UN GAIN
- 2014-0529741E5 Frais afférents à un véhicule à moteur (chantiers)
- 2014-0530631E5 Alinéa 1100(1)a.1) du Règlement
- 2014-0545001I7 Grants paid to employers of reservists
September 26, 2014
- 2012-0444181M4 TUITION TAX CREDIT - EXAM FORM
- 2013-0509291E5 RESEARCH GRANTS
- 2013-0511761R3 CROSS-BORDER FINANCING CANADA - USA
- 2014-0519801I7 DOCUMENT #2013-049684
- 2014-0524321I7 NEW BRUNSWICK DRUG PLAN - PREMIUMS
- 2014-0525691E5 DEDUCTIBILITY OF SUPPORT AMOUNTS
- 2014-0527921E5 "EXEMPT TRUST" UNDER S. 233.2(1)
- 2014-0528041E5 AMOUNT FOR THE ELIGIBLE DEPENDANT
- 2014-0528171E5 CONDOMINIUM CORPORATIONS AND 149(1)(l)
- 2014-0529101E5 METC - HYPERBARIC OXYGEN THERAPY
- 2014-0529231E5 PARTNERSHIP TO SOLE PROPRIETORSHIP
- 2014-0529481E5 SCHOLARSHIP EXEMPTION
- 2014-0529511E5 MEDICAL EXPENSES- SUPPLEMENTS AND VITAMINS
- 2014-0529881I7 EMPLOYER PAID TUITION
- 2014-0529901E5 MEDICAL EXPENSE - VASECTOMY REVERSAL
- 2014-0530721E5 MEDICAL EXPENSES - OUT OF COUNTRY
- 2014-0539581E5 HOME BUYERS PLAN - FIRST TIME HOME BUYER
- 2014-0542121I7 PAYMENTS FROM THE PROVINCE OF BC
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