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Technical Interpretations

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June 21, 2019

  • 2018-0780761R3 Single-wing split-up butterfly
  • 2019-0799051C6 2019 CLHIA Roundtable - 148(7) questions
  • 2019-0799101C6 CLHIA 2019 Conference-Q6 Foreign Exempt Policies
  • 2019-0799111C6 2019 CLHIA Q3 - 3rd party RRSP contributions
  • 2019-0799121C6 2019 CLHIA Conference Roundtable Question 7
  • 2019-0799191C6 CLHIA Q. 8 - IPPs and pension splitting

June 14, 2019

  • 2017-0737571E5 SAR plan with dividend equivalents
  • 2018-0740931R3 deductibility of interest – convertible debentures
  • 2018-0767501R3 Transaction papillon
  • 2018-0790021R3 Split-Up Butterfly

June 7, 2019

  • 2019-0798721C6 IFA 2019 Q4 – 78(1)(b)(ii) deemed loan & thin capitalization
  • 2019-0798741C6 IFA 2019 Q3 Participating Debt Interest & US Treaty
  • 2019-0798751C6 IFA 2019 Q.2 Shared workspaces and PE
  • 2019-0798761C6 IFA 2019 Q.9: Surplus Documentation
  • 2019-0798781C6 2019 IFA Conference CRA Roundtable Q #10
  • 2019-0798811C6 2019 IFA CRA Roundtable Q#5 - Functional currency
  • 2019-0798821C6 IFA 2019 Q.7
  • 2019-0798831C6 IFA 2019 Q.1-Thin Capitalization
  • 2019-0798841C6 IFA 2019 - Question 8
  • 2019-0798861C6 IFA 2019 Q.6 Non-resident filing income tax return

May 31, 2019

  • 2018-0777751E5 Medical marihuana
  • 2019-0791601E5 METC & HATC for a dependant
  • 2019-0796871E5 QRLSP through arbitration
  • 2019-0798981E5 Magnetotherapy devices & eligible medical expenses
  • 2019-0800911E5 Cannabis for medical purposes

May 24, 2019

  • 2017-0696821E5 Amalgamation
  • 2017-0719651E5 Medical expenses
  • 2018-0777621R3 Standard Loss Consolidation
  • 2019-0798971M4 CCA class for zero-emission / electric vehicles

May 17, 2019

  • 2014-0527251E5 Interest Deductibility
  • 2016-0635081R3 Issuance of notes
  • 2017-0732001R3 XXXXXXXXXX
  • 2018-0766771R3 Commodity linked notes

May 10, 2019

  • 2015-0585681R3 Cross-border spin-off butterfly
  • 2016-0645351R3 Loss consolidation
  • 2018-0784941R3 Change to the facts and proposed transactions in advance income tax ruling.
  • 2019-0797491E5 CCA for Equipment Used to Produce Biofuels
  • 2019-0801391E5 Assignment of structured settlement

May 3, 2019

  • 2017-0716451E5 Deduction in computing income of a trust
  • 2017-0736531I7 Articles IV(6) and X(6) of the Canada-US Treaty
  • 2018-0746971E5 Bonus received after death of employee
  • 2018-0775391E5 Maintenance workers - clothing reimbursement
  • 2019-0793911E5 Triangular amalgamation and section 135.1

April 26, 2019

  • 2018-0781651E5 Indian Employment Income – Guideline 4
  • 2018-0783741E5 TOSI and the meaning of "Excluded Business"
  • 2018-0786101I7 Penalty under subsection 163(1.1)(b)
  • 2018-0786171E5 Educational Institution
  • 2018-0787561I7 Partnership and the Meaning of "Related"
  • 2019-0799241E5 Dépenses d'emploi (employé qui n'est pas à commission)

April 19, 2019

  • 2017-0683021I7 Assignment of capital interest in a trust
  • 2018-0753891E5 METC – list of fertility related procedures
  • 2018-0770521E5 Expenses of an office
  • 2018-0778121E5 Summer camp fees - adults with disabilities
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