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Technical Interpretations

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June 5, 2020

  • 2019-0818261R3 Split-Up Farm Butterfly
  • 2020-0846931E5 CEWS - public institution

May 29, 2020

  • 2019-0794891R3 Loss Consolidation
  • 2019-0827981E5 Federal Indian Day School Settlement
  • 2020-0846751E5 HCSA unused credits
  • 2020-0849681E5 Deferred salary leave plan
  • 2020-0849841E5 Deferred salary leave plans (DSLP)

May 22, 2020

  • 2014-0527261E5 Beneficial ownership discretionary power of trustees
  • 2019-0817751R3 SERP and Group RRSP
  • 2019-0818101I7 Eligible Dependent Tax Credit

May 15, 2020

  • 2016-0668991E5 Death of RRSP or RRIF annuitant
  • 2019-0812581E5 Car share expenses
  • 2020-0848511E5 Deferred salary leave plans (DSLPs)
  • 2020-0848641E5 Deferred salary leave plans (DSLPs)

May 8, 2020

  • 2019-0809581R3 Leveraged Buyout of Public Company
  • 2019-0811441E5 Prescribed Prize – XXXXXXXXXX
  • 2019-0825501E5 Donation of shares

May 1, 2020

  • 2019-0803761R3 New RCA to replace benefits under existing RCA
  • 2019-0808371E5 Social assistance payments

April 24, 2020

  • 2013-0490301E5 Société exploitant une EPSP
  • 2018-0774201R3 Split-up Butterfly
  • 2019-0799981R3 Disposition – Reclassification and Stock Split

April 17, 2020

  • 2018-0779201R3 Variation of Trust Deed
  • 2019-0803691I7 69(11) - majority interest beneficiary
  • 2019-0830101E5 “Advantage”: promotional incentive exception
  • 2020-0845431C6 Avantage imposable - télétravail / Taxable benefit

April 10, 2020

  • 2017-0685341E5 Tax Comparison of the FIT & Net Metering Programs
  • 2018-0740791E5 Approved Research Institute
  • 2018-0757561R3 Payment in lieu of continued WLRP payments

April 3, 2020

  • 2014-0559281E5 T5008
  • 2019-0816991R3 Multi-wings split-up net asset butterfly 55(3)(b)
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