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Technical Interpretations

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January 17, 2020

  • 2017-0683831I7 Prescribed Rates and Undue Benefits
  • 2018-0768561E5 Application Administrative Position on US LLPs & LLLP
  • 2018-0771891R3 Standard Loss Consolidation

January 10, 2020

  • 2016-0649061R3 Part XIII tax on payments on Notes
  • 2019-0803661E5 Truck driver training and exam fees
  • 2019-0825431E5 Tenant relocation assistance

January 3, 2020

  • 2018-0785701I7 Eligible dependant credit
  • 2019-0805221E5 Fraudulent investment scheme
  • 2019-0822161E5 T5008 Statement of Securities Transactions

December 27, 2019

  • 2018-0781951I7 Employee benefit plan and recharge agreement
  • 2018-0788191R3 Butterfly Transaction

December 20, 2019

  • 2018-0787301E5 RDSP - "qualifying person"-146.4(1)
  • 2018-0788031R3 loss consolidation

December 13, 2019

  • 2019-0811881C6 HBP/HBTC - Death of a spouse
  • 2019-0811901C6 RRIF – Minimum amount after death
  • 2019-0812841C6 RESP - Change of subscriber
  • 2019-0812971C6 Question 11 - APFF 2019 Conference
  • 2019-0813281C6 Pension splitting - RRIF deemed benefit
  • 2019-0813421C6 TFSA - Survivor Payment - Decrease in FMV
  • 2019-0813451C6 TFSA - Bequest and disclaimer
  • 2019-0815181C6 RRSP on death and refund of premiums
  • 2019-0820901C6 TFSA Exempt Contribution - Timing of contribution
  • 2019-0821701C6 TFSA Exempt Contribution - Survivor payment

December 6, 2019

  • 2019-0821351E5 Reimbursed Moving Expenses
  • 2019-0824301M4 Completion of information slips

November 29, 2019

  • 2018-0739061E5 Tax Treatment of Program Payments
  • 2018-0753621I7 Subsection 247(12)
  • 2019-0807801E5 6(16)(a) Disability Benefits

November 15, 2019

  • 2018-0789911R3 Post-mortem Pipeline
  • 2019-0792001E5 Tax on split income and excluded business
  • 2019-0809641E5 Transfer of benefits to a UK SIPP

November 8, 2019

  • 2018-0742431E5 Election under 104(13.4)
  • 2018-0790001R3 Post-mortem Pipeline
  • 2019-0801871I7 Loanbacks
  • 2019-0804641I7 Professional Dues 8(1)(i)(i)
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