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Technical Interpretations

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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

September 28, 2018

  • 2018-0742141C6 STEP 2018 – Q8 - Application of subsection 70(5)
  • 2018-0743951C6 STEP 2018 – Q4 – Safe income and estate
  • 2018-0743961C6 STEP Question 5 - Tax on Split Income
  • 2018-0743971C6 2018 STEP Q6 – Excluded Shares – Holding Company
  • 2018-0744031C6 2018 STEP -Q7 – Excluded Shares
  • 2018-0744081C6 STEP 2018 - Q3 - Trust return due date on wind up
  • 2018-0744091C6 STEP 2018 - Q14 - NRT filing obligations
  • 2018-0744101C6 STEP 2018 - Q2 - Creation of a Trust
  • 2018-0744111C6 STEP 2018 - Q9 -Vested Indefeasibly
  • 2018-0744121C6 STEP 2018 - Q16 - Impact of check the box election
  • 2018-0744141C6 STEP 2018 - Q17 - S.84.1 and Capital Gains Reserve
  • 2018-0744151C6 STEP 2018 - Q15 - 164(6) and 112(3.2)(b)
  • 2018-0744161C6 STEP 2018 - Q13 - 75(2) and Foreign Tax Credit
  • 2018-0744171C6 STEP 2018 - Q18 - Reliance on ITs and ITTNs
  • 2018-0744381C6 STEP 2018 - Q1 - Update on the DTS
  • 2018-0748241C6 STEP 2018 - Q11 - Subsection 104(13.4)
  • 2018-0748381C6 STEP 2018 – Q10 - Pipeline Ruling Requests
  • 2018-0748811C6 STEP 2018 - Q12 - US Transition Tax
  • 2018-0779261E5 Investment management fees

September 21, 2018

  • 2015-0592551I7 Excluded property status of partnership interest
  • 2017-0734751I7 152(1.4) - Statute barred partnership return
  • 2018-0745061R3 Single-wing XXXXXXXXXX split-up butterfly

September 14, 2018

  • 2017-0735391E5 Educational Assistance
  • 2017-0735991E5 Assistance for laid off XXXXXXXXXX workers
  • 2018-0753081E5 Treatment of losses
  • 2018-0755351I7 Trust claiming CG reserve
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