Video Tax News
  • About
  • Seminars
  • Products
  • Resources
  • Request a Free Sample
  • Sign in

Technical Interpretations

must be valid

September 27, 2019

  • 2018-0779191E5 Crowdfunding Contribution by Employer
  • 2019-0802051E5 Scholarships
  • 2019-0814161E5 Application of Reasonable Return - TOSI

September 20, 2019

  • 2019-0798301C6 STEP 2019 – Q12 – Attribution under 75(2)
  • 2019-0798321C6 STEP 2019 - Q7 - Income Author / Musician
  • 2019-0798351C6 STEP 2019 - Q15 - CPP/EI Rulings
  • 2019-0798461C6 2019 STEP Conference Q16 - Passive Income
  • 2019-0798481C6 STEP 2019 - Q8 - Contingency Fees WIP
  • 2019-0798491C6 STEP 2019 - Q2 - Alter ego trust and donations
  • 2019-0798501C6 STEP 2019 - Q13 - TOSI and PBE
  • 2019-0798511C6 STEP 2019 - Q14 - TOSI and PBE
  • 2019-0798621C6 STEP 2019 - Q1 - NRT ceasing to be deemed resident
  • 2019-0798631C6 STEP 2019 - Q9 - Estate immigrating to Canada
  • 2019-0798711C6 STEP 2019 - Q.17 - Part XVIII of the Act
  • 2019-0799901C6 STEP 2019 – Q3 – TOSI and Hours Worked
  • 2019-0799911C6 STEP 2019 Q4 - TOSI & Meaning of Excluded Business
  • 2019-0799941C6 STEP 2019 - Q6a,b TOSI tracing of attributes
  • 2019-0799961C6 2019 STEP - Q5 TOSI and Spouse Age 65+
  • 2019-0805771C6 STEP 2019 - Q11 – Estate as Qualified Disability Trust
  • 2019-0809651C6 STEP 2019 – Q10 – Non-resident Estate as GRE
  • 2019-0809731C6 STEP 2019 - Q18 - Update re DTS

September 13, 2019

  • 2018-0787011E5 Spousal support - legal expenses & lump-sum awards
  • 2019-0795521R3 XXXXXXXXXX split-up butterfly
  • 2019-0798361E5 Business use of vehicles – maintenance employees
  • 2019-0814471M4 Deductible Union Dues

September 6, 2019

  • 2019-0791661R3 55(3)(a) Reorganization
  • 2019-0807521E5 PEMF - pulsed electromagnetic therapy
  • 2019-0813021E5 TOSI and excluded shares

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
  • Previous
  • 1
  • ...
  • 30
  • 31
  • 32
  • ...
  • 57
  • Next

Monthly Tax Update

For additional commentary on Technical Interpretations, court cases, government releases, and conference materials in a single practical document specifically geared toward owner-managed businesses, see Video Tax News Monthly Tax Update newsletter.

This effective summary and flagging tool is the most efficient way to ensure that you, your firm, and clients are fully supported and armed for whatever challenges are thrown your way.

Packages start at $470/year.

Learn More

Subscribe To Our Mailing List

Stay in the know! Sign up to receive the monthly Life in the Tax Lane 10-minute videos direct to your inbox. These free videos for Canadian tax professionals feature rapid-fire discussion of select recent developments in the wonderful world of Canadian tax presented by the Video Tax News Team. By signing up, you also consent to receive marketing messages. Look forward to being in the know about new products, promotions and other updates. We typically send out 1-2 marketing emails a month. You can withdraw your consent at any time.

See our privacy policy for more details

  • Contact
  • Disclaimer
  • Copyright
  • Privacy Policy
  • Terms of Service
  • Income Tax Credit Information
Contact Us

1.877.438.2057
info@videotax.com
© 2025 Video Tax News
All rights reserved.