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Technical Interpretations

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August 30, 2019

  • 2018-0747761E5 Application de 73(4.1)
  • 2018-0758611E5 Charitable gift annuity and 60(l) rollover
  • 2018-0772151R3 Multi-Wing Spin-Off Butterfly
  • 2019-0791541I7 Interaction of 162(5) and (7)

August 23, 2019

  • 2018-0781941E5 Foreign retirement plans (Ireland)
  • 2018-0789981R3 55(3)(a) Reorganization
  • 2019-0804961E5 Child care expenses - Meaning of other remuneration
  • 2019-0812161E5 Pulsed electromagnetic field therapy devices
  • 2019-0813831M4 Prélèvement des impôts aux Indiens

August 16, 2019

  • 2018-0762581R3 Foreign Affiliate Reorganization
  • 2018-0776661I7 Bitcoin Mining
  • 2018-0777951E5 Avantage automobile
  • 2018-0784701E5 Rent from real/immovable properties - furnishings
  • 2019-0793481I7 Application of Paragraph 40(3.4)(b)
  • 2019-0808411E5 Application of 15(2.4) to home purchase loan

August 9, 2019

  • 2019-0796221I7 Qualification d’un véhicule à titre de « voiture de tourisme »
  • 2019-0797671E5 Adoption expenses in respect of a stepchild
  • 2019-0804001E5 Subscription fees for a mobile app
  • 2019-0806761I7 Late filing of 88(1)(d) designation

August 2, 2019

  • 2019-0791761I7 Participating employer in RPP
  • 2019-0795291E5 Tax on Split Income - 120.4(1) excluded amount
  • 2019-0795761R3 Variation of a trust

July 26, 2019

  • 2017-0718021I7 Deregistration of TFSA
  • 2018-0763611I7 Subpar 152(4)(b)(iii) and FAPI
  • 2018-0772971I7 Interaction between sections 94, 17, 247
  • 2019-0792011E5 TOSI definition excluded shares
  • 2019-0793281R3 Post-mortem Hybrid Pipeline
  • 2019-0809221M4 NPO - Fundraising

July 19, 2019

  • 2017-0732391E5 Income on TFSA over-contributions
  • 2018-0750821I7 Revenu d’emploi d’un Indien
  • 2018-0752531R3 Public corporation election 89(1)(c)(i)
  • 2018-0779221R3 Dissolution d'une association ouvrière

July 12, 2019

  • 2018-0757591I7 Part IV tax and trust
  • 2018-0780601E5 Prescribed Prize - the XXXXXXXXXX
  • 2018-0781511I7 Fabrication ou transformation
  • 2019-0795751E5 129(6) - multiple tax years
  • 2019-0797701M4 CIPH

July 5, 2019

  • 2018-0778961R3 Partial transfer to new funds
  • 2018-0783441I7 Sale of land by a resident of Hong Kong
  • 2019-0792771R3 Supplemental Ruling
  • 2019-0802331E5 TOSI and excluded shares
  • 2019-0805901M4 Contract Drivers - Personal Services Business

June 28, 2019

  • 2018-0768651E5 Eligibility for non-refundable tax credits
  • 2018-0782341C6 Regulation 1103(1)
  • 2018-0782361C6 TEI 2018 Conference Question E2: S2-F3-C2
  • 2019-0796631E5 Cash back received on home purchase
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