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Technical Interpretations

January 20, 2023

  • 2020-0858451R3 Trust to trust transfer
  • 2022-0931631R3 Loss consolidation arrangement
  • 2022-0936241C6 APFF Q.1 - T1135 and situs of cryptocurrencies
  • 2022-0936281C6 APFF Q2 police d'assurance-vie & avantage
  • 2022-0936301C6 Guarantee fee
  • 2022-0936311C6 Illness insurance policy used as collateral
  • 2022-0938221C6 Régime d'accession à la propriété (RAP) - rembours
  • 2022-0938301C6 Rebate on purchase of GIC
  • 2022-0940941C6 Stop-loss Rules
  • 2022-0940951C6 FRB créée par testament après 2015
  • 2022-0940961C6 RRIF - successive deaths
  • 2022-0943261C6 APFF Q.12 - Average Exchange Rate

January 13, 2023

  • 2022-0932331E5 First-Time Home Buyer Incentive Tax Implications
  • 2022-0942081C6 Safe Income
  • 2022-0942091C6 Taxable prefrd shares and shareholders’ agreement
  • 2022-0942121C6 THRP- PRTA – Versement de dividendes imposables
  • 2022-0942131C6 APFF 2022 - Q4
  • 2022-0942141C6 Rollover under 70(6) and gifts to charities
  • 2022-0942151C6 Surplus stripping
  • 2022-0942181C6 Transfer of an RRSP at death
  • 2022-0942191C6 Safe-income determination time
  • 2022-0942241C6 Safe income inclusion of dividend tax refund
  • 2022-0942281C6 Section 80 - proposals under BIA
  • 2022-0942731C6 Permanent establishment and teleworking
  • 2022-0942751C6 Changement de fin d'exercice et opposition
  • 2022-0947611C6 Limited Partnership and Loans
  • 2022-0950691C6 Revenu de location - DPE

January 6, 2023

  • 2018-0782541E5 Employee Life and Health Trusts
  • 2020-0852541R3 Split-up XXXXXXXXXX Butterfly
  • 2021-0878661E5 Canadian tax on lump sum RRSP payments
  • 2021-0913801E5 Lifetime Benefit Trust

December 30, 2022

  • 2020-0869681E5 Specified Corporate Income
  • 2021-0905871E5 Section 116 Certificate
  • 2021-0911211R3 Foreign Takeover

December 23, 2022

  • 2020-0847651E5 Tax impli of scholarship livg allowance stipend
  • 2020-0852951R3 Public Spin-Off Butterfly
  • 2021-0879621E5 Artist & Section 87 of the Indian Act

December 16, 2022

  • 2020-0845311E5 Moving expenses
  • 2020-0846891E5 SSUC - Revenu admissible
  • 2021-0878941E5 SSUC - Revenu admissible

December 9, 2022

  • 2019-0810061I7 XXXXXXXXXX v MNR -220(3) and 152(7)
  • 2020-0856421E5 Adjusted AII and Deemed ABI
  • 2021-0892441E5 CEWS Asset Acquisition Rules
  • 2021-0895761E5 Taxation of stipends
  • 2021-0903731E5 Qualified Farm or Fishing Property
  • 2021-0906701E5 Mandatory COVID-19 tests - whether prescribed
  • 2022-0940071I7 Employment income earned on surrendered reserve land

December 2, 2022

  • 2021-0922021C6 STEP 2022 - Q1 - 104(21.2) Designation
  • 2022-0924791C6 STEP 2022 – Q18 - McNeeley et al v. The Queen
  • 2022-0924801C6 STEP 2022 – Q3 - Electing Contributor and Electing Trust
  • 2022-0926761C6 STEP 2022 - Q2 - 104(4)(a)(ii.1) Election
  • 2022-0927531C6 STEP 2022 – Q15 – Meaning of Habitual Abode in Canadian Tax Treaties
  • 2022-0927601C6 STEP 2022 - Q16 - Foreign Entity Classification of a Foundation
  • 2022-0928191C6 STEP 2022 – Q 6 - Acquisition of control
  • 2022-0928231C6 STEP 2022 - Q5 - Trust and Debt Forgiveness
  • 2022-0928251C6 STEP 2022 - Q8 - TOSI and multiple businesses
  • 2022-0928291C6 STEP 2022, Q. 7 - paragraph 88(1)(d.3)
  • 2022-0929321C6 STEP 2022 – Q12 – Sale to Alter Ego Trust
  • 2022-0929331C6 STEP 2022 – Q11 – Joint Spousal or Common-law Partner Trust
  • 2022-0929361C6 STEP 2022 - Q10 - Taxation Year-end of a GRE
  • 2022-0929381C6 STEP 2022- Q13 - 164(6) – Amending Deceased’s Final T1 Return
  • 2022-0929391C6 STEP 2022 - Q9 - Section 43.1 - Life Estate
  • 2022-0929511C6 STEP 2022-Q17-Deceased Taxpayer and Stock Options
  • 2022-0929911C6 STEP 2022 - Q4 Death and Tax Payment over 10 Years
  • 2022-0930221C6 STEP 2022 - Q14 - Info on new T3 EFILE process

November 25, 2022

  • 2022-0930901R3 Changes to an existing monetization arrangement
  • 2022-0936461I7 Relief measure program
  • 2022-0940661M4 Tax status of income earned by employees

November 18, 2022

  • 2020-0868531R3 Loss Consolidation Ruling
  • 2021-0882111R3 Multing Wing Split Up Butterfly
  • 2021-0882861E5 Deductibility of future storage costs
  • 2021-0887311R3 Multi-Wing Split up Butterfly
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