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Technical Interpretations

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August 14, 2020

  • 2020-0842131C6 2020 CALU Roundtable – Q1 - CRA Audit Activities
  • 2020-0842141C6 CALU 2020 - Q2 - Return of premiums on death & CDA
  • 2020-0842151C6 CALU 2020 - Q3- Insurance Proceeds & CDA
  • 2020-0842171C6 CALU 2020 – Q4 - Segregated Funds and 85(1)
  • 2020-0842191C6 CALU 2020 - Q5 - Jointly owned policies - 70(5.3)
  • 2020-0842241C6 CALU 2020–Q6-Post-mortem pipeline: Gradual repayment of note
  • 2020-0842251C6 CALU 2020–Q7-Valuation of private company shares
  • 2020-0842281C6 CALU 2020 - Q8 - Folios on Life Insurance Dispositions
  • 2020-0842291C6 CALU 2020 – Q9 - Newsletter on s. 147.4 annuities

August 7, 2020

  • 2018-0747781E5 Australian Self-managed Super Fund
  • 2020-0838951R3 Post-mortem Pipeline

July 31, 2020

  • 2018-0781491R3 Split-up Butterfly
  • 2019-0819191R3 Post-mortem planning - Pipeline

July 24, 2020

  • 2020-0836991E5 Eligible property and stock options
  • 2020-0837481E5 Child care expense deduction
  • 2020-0841791I7 Application of paragraph 111(4)(e)

July 17, 2020

  • 2019-0826011R3 Underground Mine
  • 2019-0832201E5 Home Buyers’ Plan and Specified Disabled Person
  • 2019-0832241E5 Deferral of lump sum retiring allowance
  • 2019-0833181E5 TOSI - Excluded Shares

July 10, 2020

  • 2018-0788161E5 Adjusted stub period accrual amount
  • 2019-0829901E5 Deductibility of child care expenses
  • 2020-0839401R3 Post-mortem Pipeline

July 3, 2020

  • 2019-0824211R3 Post-mortem Hybrid Pipeline
  • 2019-0826051E5 Income from a securities trading business
  • 2019-0828841E5 Enhanced Net Metering Program of Nova Scotia
  • 2019-0832601R3 Post-mortem Pipeline

June 26, 2020

  • 2019-0819971R3 Loss Consolidation Ruling
  • 2019-0823261E5 Specified educational program & T2202
  • 2020-0839581E5 TOSI - "Excluded Shares"

June 19, 2020

  • 2018-0753611E5 Form T1135 and US pension plan
  • 2019-0811641R3 Multi-wing split up butterfly
  • 2019-0815841E5 Educational institution
  • 2019-0818291R3 Loss consolidation arrangement
  • 2020-0846711I7 CEWS - Meaning of extraordinary item

June 12, 2020

  • 2019-0791521I7 Tuition tax credit - University outside Canada
  • 2020-0846831E5 CEWS - Public institution
  • 2020-0847081E5 Compte de frais médicaux – période de report
  • 2020-0850981E5 CECRA – Pension plan eligibility
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