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Technical Interpretations

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October 23, 2020

  • 2018-0782381E5 Benefits from a UK retirement plan
  • 2019-0826691E5 Tax receipts for gifts of cultural property

October 16, 2020

  • 2020-0848401M4 T5013 return due date extension
  • 2020-0852071I7 Clarification of views noted in 2019-0793481I7
  • 2020-0854171M4 Canada caregiver credit & spousal income

October 9, 2020

  • 2018-0752521R3 Sale of XXXXXXXXXX
  • 2020-0851731E5 CEWS - 125.7(4)(d) election - NAL chain

October 2, 2020

  • 2019-0833841E5 MIC Shareholder Count - Joint holders
  • 2020-0855831E5 CEWS - qualifying revenue

September 25, 2020

  • 2018-0782181I7 Successored CCEE and Non-Capital Losses
  • 2019-0829811E5 Crown Agent Status w/respect to Para. 149(1)(o.2)
  • 2020-0850001E5 Depletion of an industrial mineral mine (gravel)

September 18, 2020

  • 2020-0843071E5 TFSA - Deliberate Over-contributions
  • 2020-0845211E5 Pension income splitting

September 11, 2020

  • 2020-0841911M4 Climate action incentive & carbon pricing revenues
  • 2020-0842461E5 Egg freezing and storage
  • 2020-0842721M4 Authority to collect taxes under the Constitution
  • 2020-0851811I7 US Economic Impact Payment

September 4, 2020

  • 2019-0822901E5 Mutual Fund Trusts
  • 2019-0834041I7 Disability Tax Credit and non-resident individual

August 28, 2020

  • 2019-0828011M4 Medical expenses – IVF and surrogacy
  • 2020-0841961I7 Salary Deferral Arrangements
  • 2020-0850281I7 Formula-based incentive plan

August 21, 2020

  • 2019-0806541E5 Financial dependency
  • 2019-0835131R3 Post-mortem Pipeline
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