January 9, 2015
- 2012-0435221R3 CCPC SAR Plan
- 2012-0457981E5 Restorative payment to registered plan
- 2013-0495621C6 Changement usage - Duplex
- 2013-0506191E5 copyright photographs
- 2013-0511791E5 Eligible retiring allowance
- 2013-0513271E5 Ontario CMT mark-to-market accounting adjustments
- 2014-0538101C6 Avantage automobile en vertu de 15(5)
- 2014-0538121C6 Détermination de la JVM des actions
- 2014-0538131C6 revenus d'achats intégrés
- 2014-0538621C6 Disposition en contrepartie de 1$
- 2014-0546701C6 Q. 1 Derivative Forward Agreement
- 2014-0546911C6 Q.2 Loss Consolidations
- 2014-0547251C6 Q.3 - RESTRICTIVE COVENANTS
- 2014-0547311C6 Q.5 - Streaming partnership income
- 2014-0547321C6 Q.6 97(2) Canadian Partnership Requirement
- 2014-0547401C6 Q.4 212.1 and the GAAR
- 2014-0549621C6 Q.7 XXIX-A(3) Active Trade or Business Test
- 2014-0550191I7 SUBSECTIONS 89(11) and 249(3.1)
- 2014-0550441C6 Q.9 95(6)(b) Post Lehigh
- 2014-0550511C6 Q.8 95(2)(b)(ii)
January 2, 2015
- 2012-0471391E5 Entreposage d’inventaire à domicile
- 2013-0491411E5 Allocation pour une automobile
- 2013-0503861E5 Application du paragraphe 248(16)
- 2013-0507001E5 Obligation de remplir un T2200 pour un employé
- 2013-0509021E5 Rajustement obligatoire
- 2014-0523911E5 FRAIS MÉDICAUX
December 26, 2014
- 2014-0518641I7 Consequential Adjustments to Corporate Min Tax
- 2014-0527611E5 T1135 for Deceased Individual
- 2014-0530991E5 Liability for the failure to withhold
- 2014-0538241C6 75(2) and definition of “earned income” in 146(1)
- 2014-0539571I7 NL tax vs Non-Res Surtax
December 19, 2014
- 2011-0418571R3 Amendment to 6801(d) Plan
- 2014-0529681E5 Non-qualified investments acquired by RRSP Trust
- 2014-0538221C6 DAY TRADING IN RRSP
- 2014-0538261C6 Disposition of capital interest/personal trust
December 12, 2014
- 2013-0515081I7 Pension income splitting - RCAs
- 2014-0529791E5 Pension income arising in Hong Kong
- 2014-0539731E5 Section 207.31
- 2014-0549571E5 Attribution rule
- 2014-0553081E5 Paragraph 67.1(2)(a)
December 5, 2014
- 2014-0534821C6 Question 2 - APFF Round Table
- 2014-0534831C6 Late-filed 86.1 election & 220(3.5) penalty
- 2014-0534851C6 251.1(3) Definition of "contributor"
- 2014-0538041C6 STOCK DIVIDEND
- 2014-0538071C6 Related Group
- 2014-0538081C6 Connected corporations
- 2014-0538091C6 Impact of the Descarries Case
- 2014-0538151C6 Section 143.4 & Reverse Earn-out
- 2014-0538171C6 Winding-up of a partnership
- 2014-0538181C6 Surplus accounts calculation
- 2014-0538201C6 Cost of property
- 2014-0538211C6 Various issues re: administration of the Act
- 2014-0538251C6 Application of subsection 75(2) after Sommerer
- 2014-0538281C6 Insured annuity
- 2014-0538631C6 CURRENCY CONVERSIONS AVERAGE FOREIGN EXCHANGE RATE
- 2014-0538641C6 Application of 248(35), (36) and (37)(g).
November 28, 2014
- 2012-0446701R3 Butterfly reorganization
- 2013-0488881E5 Upstream Loan
- 2013-0500251R3 Butterfly Reorganization
- 2013-0513281E5 Interaction entre 42(1) et 39(1)c)
- 2014-0517691R3 Butterfly Transaction
- 2014-0523221R3 Amalgamation of mutual funds
- 2014-0526781E5 Employee benefit - RESP donation
- 2014-0528521E5 Payment of management fees by employer
- 2014-0529291R3 Use of a trust by a charitable organization
- 2014-0534001E5 Taxability of safety incentive awards and prizes
- 2014-0538591I7 FX losses on CFA wind-up
- 2014-0547551E5 Acquisition of Control
- 2014-0553131E5 Change in legal title
- 2014-0555061E5 Canada-Japan Income Tax Convention, Article 13
November 21, 2014
- 2011-0415811R3 Internal reorganization
- 2014-0523531E5 Employment Income Earned by an Indian
- 2014-0527411E5 Crédit d'impôt pour volontaires - 118.07
- 2014-0531421E5 Employment Income Earned by an Indian
- 2014-0533671E5 METC-Part of a hip replacement
- 2014-0534671C6 D&D Livestock
- 2014-0534811C6 Interest deductibility
- 2014-0534841C6 Majority-interest beneficiary
- 2014-0537191E5 Social assistance- gift cards
- 2014-0537591E5 Indian Employment and Pension Income
- 2014-0540461I7 Indian Tax Exemption - RRSPs, RRIFs
- 2014-0540961E5 Taxability of Support Payments
- 2014-0545611E5 Lump-sum support payments
November 14, 2014
- 2012-0432441R3 Butterfly reorganization
- 2012-0458781E5 Annuity in respect of pension obligation
- 2013-0503771E5 EPSP
- 2013-0508411I7 Part IV Tax and the Dividend Refund
- 2013-0508651E5 Services provided by non-residents
- 2014-0518601M4 Non-qualified investments held in registered plans
- 2014-0519461M4 ETF a qualified investment if traded on BATS?
- 2014-0521931E5 Employment Income - Indians
- 2014-0523091C6 STEP CRA Roundtable – June 2014
- 2014-0524971I7 Distributing Estate Property When Estate is Liable
- 2014-0526471E5 EI Benefits to Self-employed Indian fishers
- 2014-0526581C6 STEP CRA Roundtable - June 2014 - Q18
- 2014-0526591C6 STEP CRA Roundtable – June 2014 – Question 9
- 2014-0528551E5 Transfer of refund of premium
- 2014-0528701E5 Non-profit organization - Condominium
- 2014-0534641E5 Deductibility of interest
- 2014-0535121I7 Hypothèque et créance irrécouvrable
- 2014-0538021C6 Meaning of beneficiary
- 2014-0538141C6 Interest deductibility
- 2014-0540611E5 subsection 98(3) election
- 2014-0543751E5 Rollover of a part of an interest in a partnership
November 7, 2014
- 2013-0500911E5 Legal Expense - Pension Benefit
- 2014-0525241I7 60(l) - Financial Dependence Ward of the Crown
- 2014-0536581I7 Foreign affiliate fresh start rules
- 2014-0550971E5 Beneficial owner, principal residence
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