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Technical Interpretations

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February 1, 2019

  • 2017-0701181E5 Taxable benefit - Employee relocation
  • 2018-0749491R3 55(3)(a) Reorganization
  • 2018-0753261I7 DTC and caregivers
  • 2018-0775971E5 XXXXXXXXXX to reduce student loan debt
  • 2018-0778931R3 55(3)(a) Reorganization

January 25, 2019

  • 2017-0682891E5 Taxable benefits
  • 2017-0693751R3 Transfer of Shares of a Foreign Affiliate
  • 2017-0718661E5 Private health services plan
  • 2018-0776571M4 Fraudulent investment - recourse
  • 2018-0777441R3 Post-mortem planning - Pipeline
  • 2018-0785211E5 Mineral resource certification - Jade nephrite

January 18, 2019

  • 2018-0779891C6 2018 CTF Roundtable - Q3 - MLI Issues
  • 2018-0779901C6 2018 CTF Q.6 Appeal Process Update
  • 2018-0779911C6 2018 CTF Q. 14 - Foreign exchange
  • 2018-0779931C6 2018 CTF - Q4 - OECD TP Guidelines
  • 2018-0779951C6 2018 CTF - Q7 - Recent Negligence Cases
  • 2018-0779961C6 2018 CTF - Q8 - RPI and Risk-Based Audits
  • 2018-0779971C6 2018 CTF - Q11 - Record Retention Policy Guideline
  • 2018-0779981C6 2018 CTF-Q9-TOSI–Excluded Amount - Non-Related Bus. Exception
  • 2018-0779991C6 2018 CTF – Q13 - 20(1)(c) & Triangular Amalgamation
  • 2018-0780011C6 2018 CTF - Q15 - Class 14.1
  • 2018-0780031C6 2018 CTF - Q16 - Passive Income Reduction Rules
  • 2018-0780041C6 2018 CTF - Q5 - GAAR on PUC reduction
  • 2018-0780061C6 2018 CTF - Q1 - Allocation of safe income
  • 2018-0780071C6 2018 CTF - Q2 - Impact of 55(2) deeming rules
  • 2018-0780081C6 2018 CTF - Q.10 – TOSI – Excluded Shares & Related Business
  • 2018-0785021C6 2018 CTF – Q12 – Investment management fees

January 11, 2019

  • 2017-0704951E5 Rebate Donation Program
  • 2017-0720601E5 BC Home Renovation Tax Credit
  • 2017-0724351I7 Disability tax credit - lab tests as therapy
  • 2018-0779741M4 Political contributions
  • 2018-0780421M4 Life insurance - refund of premium benefit

January 4, 2019

  • 2014-0551941E5 Déplacement effectué par un employé
  • 2016-0670851E5 Regular Places of Employment and Personal Travel
  • 2017-0713071R3 Permanent Establishment
  • 2018-0756881R3 Net Asset Butterfly - Farm

December 28, 2018

  • 2016-0630761R3 Transfer of Shares
  • 2016-0681201I7 Basic activity of daily living
  • 2017-0730581E5 Employment expenses - deductibility of outplacement services

December 14, 2018

  • 2015-0605161R3 Fonds commun de placement (FCP) - Luxembourg
  • 2017-0712731R3 Amount of withholding tax under paragraph 212(1)(b)
  • 2018-0768931E5 Electronic Info Slips (Follow-up 2017-073076)
  • 2018-0777361E5 TOSI and dividend income, including from a trust

December 7, 2018

  • 2018-0761511C6 Rollover to spousal trust on death
  • 2018-0761521C6 Life insurance policy as share redempt. proceeds
  • 2018-0761541C6 HBP withdrawals straddling two calendar years
  • 2018-0761551C6 Attribution rules and promissory note
  • 2018-0761561C6 Question 5 – Rachat de parts en cas d’invalidité
  • 2018-0761571C6 Missing info on disposition of principal residence
  • 2018-0761581C6 Foreign Tax Credits related to mutual funds
  • 2018-0765791C6 Tax on Split Income
  • 2018-0765801C6 Tax on Split Income
  • 2018-0765811C6 Tax on Split Income
  • 2018-0768721C6 Procedure re: refund of excess w/h under Part XIII
  • 2018-0768761C6 Partage de la déduction accordée aux petites entreprises
  • 2018-0768771C6 Determination for a foreign partnership
  • 2018-0768781C6 Avantage en vertu d’un emploi
  • 2018-0768791C6 Frais de repas
  • 2018-0768801C6 Tax on Split
  • 2018-0768811C6 Related business and subsection 120.4(1)
  • 2018-0768821C6 Tax on Split Income
  • 2018-0768831C6 Tax on Split Income and Partnership
  • 2018-0768841C6 Rollover under 73(1) and gifts to charities
  • 2018-0768851C6 Avantage imposable découlant de l’utilisation d’un aéronef
  • 2018-0768861C6 Share exchange and statute of limitation
  • 2018-0768871C6 Dépenses de bureau à domicile et d’automobile
  • 2018-0768881C6 entreprise exploitée activement – revenu de location
  • 2018-0768891C6 Stock Dividend and Safe Income
  • 2018-0768901C6 Deemed dividend payable to trust beneficiary
  • 2018-0778661C6 Tax on Split Income

November 30, 2018

  • 2017-0731541E5 TFSA contributions
  • 2018-0739761E5 TFSA contributions
  • 2018-0752291R3 Underground Mine
  • 2018-0752811R3 Transfer of Debt as Qualifying Disposition
  • 2018-0762201E5 Canadian Exploration Expense

November 23, 2018

  • 2018-0747311E5 Geothermal Energy Project
  • 2018-0750411E5 Transfer from an IRA to a RRSP
  • 2018-0751571E5 Adjusted cost base of property
  • 2018-0767261M4 Medical expenses - whether they include HST or GST
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