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Technical Interpretations

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April 12, 2019

  • 2017-0729441E5 Employee insurance discounts
  • 2018-0741041I7 Allocation of net premiums under s. 403(4)
  • 2018-0741691R3 Loss consolidation arrangement
  • 2018-0748731E5 Taxation of Settlement Amounts
  • 2018-0762101I7 Ruling request - DSU plan and EPSP
  • 2018-0789661M4 Report de perte rétrospectif

April 5, 2019

  • 2016-0649821I7 Unclaimed superannuation or pension benefits
  • 2017-0722381R3 Variation to add a protector to the agreement
  • 2018-0760741E5 METC consultation fees and pharmacogenomics test
  • 2018-0784491E5 Tuition carry-forward pool
  • 2019-0796351R3 Supplemental Advance Income Tax Ruling

March 29, 2019

  • 2017-0691941I7 Investissement frauduleux – Fraudulent Investment
  • 2018-0749251E5 Power of Attorney fees
  • 2018-0753831R3 Supplemental Ruling - Extension of Time
  • 2018-0758641E5 Expenses of an office
  • 2018-0777321I7 Tax treatment of a proposed XXXXXXXXXX program

March 22, 2019

  • 2017-0695131C6 2017 CPTS CRA Round Table Questions
  • 2018-0751891I7 METC – fertility expenses
  • 2018-0765271C6 CPA-CRA May 2018 meeting
  • 2018-0780481E5 Tenir un établissement domestique autonome
  • 2019-0796791I7 Mining Expenditure Review Table - English
  • 2019-0796792I7 Mining Expenditure Review Table - French
  • No Reference # Announcement

March 15, 2019

  • 2017-0733511E5 Ontario seniors’ public transit tax credit
  • 2018-0761161E5 Reward Donation Program
  • 2018-0763791I7 Embryo freezing costs
  • 2018-0765041R3 Supplemental Ruling
  • 2018-0790641M4 Taxation of Artists
  • 2019-0794131M4 Taxation of Indigenous individuals

March 8, 2019

  • 2016-0643141E5 Private health services plans
  • 2017-0695931E5 Representation or other special allowances
  • 2018-0738561E5 Employer contributions
  • 2018-0741061M4 Revenu d’un Indien
  • 2018-0781041I7 Non-resident trust ceasing to be deemed resident

March 1, 2019

  • 2018-0750471R3 Non-qualifying amalgamation of NPO & public foundation
  • 2018-0767431R3 Post-mortem pipeline
  • 2018-0780201R3 Post-mortem pipeline

February 22, 2019

  • 2016-0651291E5 Revised PHSP position - Self-insured plan
  • 2017-0706531E5 Research awards for undergraduate students
  • 2018-0742641R3 Loss consolidation arrangement
  • 2018-0764761E5 XXXXXXXXXX Disability Support Program Payments
  • 2019-0791631E5 Calculation of Capital Dividend Account

February 15, 2019

  • 2016-0645581E5 Health and welfare trusts (HWTs)
  • 2017-0738041R3 XXXXXXXXXX
  • 2018-0773301E5 Paragraph 69(1)(c) and Nominal Consideration
  • 2018-0790161M4 RRSP maturation

February 8, 2019

  • 2017-0683371E5 Medical expenses - sauna and hydrotherapy pool
  • 2017-0698241I7 Interpretation of subsection 93(4)
  • 2017-0729431R3 Transfer Pricing Adjustment and Earnings
  • 2018-0740741E5 Taxation of supplemental retirement plans
  • 2018-0765411R3 Subsection 104(4) and Pipeline Transaction
  • 2018-0773811C6 Tax on Split Income (TOSI)
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