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Technical Interpretations

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January 3, 2025

  • 2023-0972491R3 149(1)(c) Ruling - XXXXXXXXXX
  • 2024-1022711E5 Donations by a Spouse

December 27, 2024

  • 2024-1008821R3 Multi-wings split-up net asset butterfly 55(3)(b)
  • 2024-1022841E5 Indian Act Tax Exemption & Employment Income

December 20, 2024

  • 2022-0930051R3 Supplemental ruling
  • 2023-0976691I7 Film Tax Credit and Alter Ego Trust
  • 2024-1019091E5 XXXXXXXXXX Employment Incentive (XXXXXXXXXX) Program

December 13, 2024

  • 2024-1012461I7 CEWS - qualifying revenue
  • 2024-1015481C6 Crédit d'impôt pour la rénovation d'habitations multigénérationnelles et exemption pour résidence principale
  • 2024-1023251C6 Use of an average rate for coupons
  • 2024-1023291C6 Paiements rétroactifs - Droits ou biens / Retroact
  • 2024-1023301C6 CELIAPP - Séparation / FHSA - Separation
  • 2024-1023591C6 NERDTOH and foreign investment income
  • 2024-1023641C6 APFF Q.1 - Intercompany loans and taxable benefits
  • 2024-1024211C6 CELIAPP et transfert via la succession
  • 2024-1027331C6 Distribution of life insurance - 107(2) and 148(7)
  • 2024-1027801C6 Revente précipitée et auto-construction
  • 2024-1027831C6 Revente précipitée et changement d'usage
  • 2024-1031061C6 Remboursement dans le cadre du RAP - Repayment und

December 6, 2024

  • 2021-0919101R3 Ruling Letter
  • 2022-0941371R3 Post-mortem tax planning
  • 2022-0944011E5 Treatment of legislated rescission fee
  • 2023-0994641I7 Tax treatment of losses in personal scams

November 29, 2024

  • 2020-0865921E5 Foreign Currency dispositions by an individual
  • 2023-0969381E5 XXXXXXXXXX – Allowance
  • 2024-1002921E5 Working off-reserve due to an accommodation-s87 IA
  • 2024-1007151I7 XXXXXXXXXX At Home Caregiver Benefit

November 22, 2024

  • 2022-0924291R3 Loss Consolidation Arrangement
  • 2022-0957571R3 Cross-Border Butterfly
  • 2023-0972671E5 Indian Act tax exemption and Employment Income
  • 2023-0990221E5 Principal Residence Exemption-Condo parking Spaces

November 15, 2024

  • 2024-1008891E5 XXXXXXXXXX One-time relief payment
  • 2024-1010461E5 Payments under kinship agreements et al
  • 2024-1027501E5 Stacking of investment tax credits and CCA

November 8, 2024

  • 2023-0980101R3 Post-mortem pipeline
  • 2023-1000141E5 Guideline 4 of the Indian Act Guidelines
  • 2024-1031811E5 ACB of partnership interest - 53(1)(e)(vi)

November 1, 2024

  • 2022-0929431R3 Entity classification
  • 2023-0970321R3 Loss consolidation arrangement
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