Technical Interpretations

October 31, 2014

2013-0499121E5 upstream loan
2013-0509751E5 RRSP or RRIF payments to a resident of New Zealand
2014-0534941E5 Flow-through share ss 66(15) of the Income Tax Act
2014-0543041E5 CLASS 43.2 - PHOTOVOLTAIC SYSTEM
2014-0543071E5 Article XIII of the Canada-France Treaty

October 24, 2014

2013-0476871E5 Subsection 75(2)
2013-0513641I7 Deemed resident trust under subsection 94(3)
2014-0521831R3 Withholding on interest payments

October 17, 2014

2012-0451411E5 Mutual Holding Corporation
2012-0472821R3 149(1)(c) Ruling
2012-0473041R3 First Nation - Limited Partnership
2014-0531441E5 Unfunded LTD plan payment to non-resident employee
2014-0543091E5 UK Personal Pension - RRSP

October 10, 2014

2013-0506691I7 Capital Losses - Health & Welfare Trusts
2014-0522541E5 Application of 12(1)(x)
2014-0522551E5 Income for retired partner
2014-0524951E5 DEBT FORGIVENESS; LIABILITY ON DISSOLUTION
2014-0528201E5 Northern residents travel allowance
2014-0528361E5 premium on redemption of foreign affiliate shares
2014-0532941E5 T5 reporting obligations
2014-0535011E5 Medical expenses - Generator and vehicle expenses

October 3, 2014

2013-0479701R3 Transfer of US dollar loan
2013-0495091E5 Reimbursement of employee’s foreign tax
2013-0499041I7 Subparagraph 149(5)(e)(ii)
2014-0518841E5 149(1)(l) - Fundraising
2014-0521411I7 149(1)(c)
2014-0525991M4 Tax Treatment of Monetary Inheritances
2014-0528231I7 Dépenses en immobilisation en RS&DE
2014-0529221E5 CHANGEMENT DE MÉTHODE POUR DÉCLARER UN GAIN
2014-0529741E5 Frais afférents à un véhicule à moteur (chantiers)
2014-0530631E5 Alinéa 1100(1)a.1) du Règlement
2014-0545001I7 Grants paid to employers of reservists

September 26, 2014

2012-0444181M4 TUITION TAX CREDIT - EXAM FORM
2013-0509291E5 RESEARCH GRANTS
2013-0511761R3 CROSS-BORDER FINANCING CANADA - USA
2014-0519801I7 DOCUMENT #2013-049684
2014-0524321I7 NEW BRUNSWICK DRUG PLAN - PREMIUMS
2014-0525691E5 DEDUCTIBILITY OF SUPPORT AMOUNTS
2014-0527921E5 "EXEMPT TRUST" UNDER S. 233.2(1)
2014-0528041E5 AMOUNT FOR THE ELIGIBLE DEPENDANT
2014-0528171E5 CONDOMINIUM CORPORATIONS AND 149(1)(l)
2014-0529101E5 METC - HYPERBARIC OXYGEN THERAPY
2014-0529231E5 PARTNERSHIP TO SOLE PROPRIETORSHIP
2014-0529481E5 SCHOLARSHIP EXEMPTION
2014-0529511E5 MEDICAL EXPENSES- SUPPLEMENTS AND VITAMINS
2014-0529881I7 EMPLOYER PAID TUITION
2014-0529901E5 MEDICAL EXPENSE - VASECTOMY REVERSAL
2014-0530721E5 MEDICAL EXPENSES - OUT OF COUNTRY
2014-0539581E5 HOME BUYERS PLAN - FIRST TIME HOME BUYER
2014-0542121I7 PAYMENTS FROM THE PROVINCE OF BC

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