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Technical Interpretations

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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

November 16, 2018

  • 2017-0731971R3 Reorganization and distribution on PUC reduction
  • 2017-0737151I7 Application of paragraph 40(3.5)(c)
  • 2018-0748441I7 Subsection 162(7.01) penalty calculation
  • 2018-0749931I7 Subsections 87(1), (1.1) and (4)
  • 2018-0772501E5 Internal spin-off

November 9, 2018

  • 2016-0680761R3 CEE under paragraph (f) of the definition
  • 2017-0700781E5 Medical marihuana
  • 2018-0771851E5 TOSI: Meaning of Reasonable Return
  • 2018-0771861E5 TOSI: Second generation income

November 2, 2018

  • 2016-0681131E5 Other educational institution
  • 2017-0733011R3 Split-up Butterfly
  • 2017-0735771I7 Application of paragraph 40(3.5)(c)
  • 2018-0770911E5 Revised income sprinkling rules

October 26, 2018

  • 2016-0673831E5 Motor vehicle allowances
  • 2017-0713301I7 Assumption of accrued interest
  • 2017-0715561E5 Withholding tax on royalties for streamed content
  • 2018-0768241E5 CCA for Equipment Used to Produce Biofuels
  • 2018-0771831E5 Part IV Circular Calculation on cross redemption

October 19, 2018

  • 2016-0669531E5 Eligible housing loss
  • 2017-0716001E5 Eligible housing loss
  • 2018-0755191E5 Mineral Resource Certification
  • 2018-0771811E5 120.4 Excluded Shares
  • 2018-0771871E5 Passive Income Reduction and the Business Limit

October 12, 2018

  • 2016-0636871E5 private health services plans
  • 2017-0681451R3 Split-up butterfly
  • 2017-0711071R3 Use of subsidiary losses & ITCs after wind-up
  • 2018-0745681E5 Wind-up of a partnership
  • 2018-0759891M4 Artists grants
  • 2018-0760751E5 Treatment of investment income

October 5, 2018

  • 2017-0692931E5 Employee stock options - Bankruptcy
  • 2017-0721711E5 Eligibility: caregiver amount for infirm child
  • 2018-0742881E5 Royalties under Canada Petroleum Resources Act
  • 2018-0750591I7 Application of subsection 207.04(3)
  • 2018-0758461R3 Deferred Salary Leave Plan (DSLP) -ITR 6801(a)
  • 2018-0759081E5 Canada-U.S. Enhanced TIEA
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