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Technical Interpretations

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May 2, 2025

  • 2021-0885741E5 CIAPH - habitation admissible
  • 2024-1011741R3 Single-wing butterfly
  • 2024-1042821E5 Application of 237.5 - RUTT disclosure

April 25, 2025

  • 2023-0998721R3 Double post-mortem pipeline
  • 2024-1024421E5 Registered charities and 149(1)(l)
  • 2024-1037241R3 Double-wing butterfly
  • 2025-1049301E5 METC - Hyperbaric oxygen chamber & concentrator

April 18, 2025

  • 2016-0644861E5 Travail de nature temporaire
  • 2016-0662951E5 Alinéa b) de la définition d’action admissible de
  • 2024-1034651E5 Indian Act Tax Exemption - Retroactive salary
  • 2025-1053231E5 Effects of a Power of Attorney on TOSI

April 11, 2025

  • 2024-1009691E5 Bump and Qualifying Exchange
  • 2024-1016651E5 METC and amounts paid to obtain embryos
  • 2024-1038062E5 CCUS ITC - Dedicated Geological Storage

April 4, 2025

  • 2023-0998291R3 Multi-wings split-up net asset butterfly 55(3)(b)
  • 2024-1025011I7 Foreign Mortgage Insurance Plan
  • 2024-1029791I7 SSUC - Rémunération de la haute direction / CEWS -

March 28, 2025

  • 2018-0744821E5 Régime d’assurance collective - groupe de personne
  • 2020-0845931E5 Transfert d’une propriété intellectuelle
  • 2023-0989821R3 Post mortem planning - Pipeline
  • 2024-1014251I7 Classification of Arizona Limited Partnerships
  • 2024-1030091E5 Specified Corporate Income - Realtor Commissions

March 21, 2025

  • 2022-0954211R3 Estate Freeze and Corporate Attribution
  • 2023-0983151E5 METC - Assisted Human Reproduction expenses

March 14, 2025

  • 2024-1040541E5 Status of Lands in Additions to Reserve process
  • 2024-1041441E5 Return of Premium Life Insurance Policy
  • 2024-1045391E5 Indian Act tax exemption and Employment Income

March 7, 2025

  • 2024-1031721I7 Notion de déclarant et statut d’Indien
  • 2024-1032121I7 Pénalité pour omissions répétées
  • 2024-1032871I7 Payee for purposes of paragraph 153(1)
  • 2024-1038061E5 Dedicated Carbon Storage

February 28, 2025

  • 2021-0911791R3 Single-wing butterfly - Investment company
  • 2023-0980641E5 Noncash honorariums provided Indigenous individual
  • 2024-1004511E5 AITC and fuel production
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