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Technical Interpretations

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June 29, 2018

  • 2017-0681471R3 Variation of Trust
  • 2018-0745491C6 2018- CALU- Back-to-back loans
  • 2018-0745811C6 CALU 2018 Q2 - CDA credit - joint ownership
  • 2018-0745831C6 CALU 2018 Q3 - Subsection 148(8) transfer
  • 2018-0745851C6 CALU 2018 Q4 - Timing of donations from an estate
  • 2018-0745861C6 CALU 2018 Q5 - Excess corporate holdings
  • 2018-0745871C6 CALU Conference Question 6 - Tax on Split Income
  • 2018-0752971C6 CALU 2018 Q7 - Golini v. The Queen

June 22, 2018

  • 2016-0673171E5 Foreign tax credit - former resident
  • 2017-0715951R3 Subsequent Reorganization and 2015-0623731R3
  • 2017-0736291E5 Interest calculation - loss substitutions
  • 2018-0738871E5 Shareholder

June 15, 2018

  • 2016-0679281R3 subsections 84(4.1) and 86(1)
  • 2017-0682631I7 Subsection 15(2.6) - Series of Loans
  • 2017-0730761I7 Electronic information slips
  • 2017-0731171E5 Deductibility of expenses
  • 2017-0735481E5 248(1) “salary or wages

June 8, 2018

  • 2016-0646891R3 Pipeline and subsequent Split-up butterfly
  • 2018-0745501C6 Meaning of “merged or combined” in 40(3.5)(c)(i)
  • 2018-0748151C6 IFA 2018 Q.9 T1134s & Country by Country Reporting
  • 2018-0748161C6 IFA 2018 Q.10 Proposed New Filing Deadline T1134
  • 2018-0748171C6 IFA 2018 Q.4 Penalties for Non-Residents
  • 2018-0748181C6 IFA 2018 Q.1 - New U.S. GILTI Tax
  • 2018-0748191C6 IFA 2018 Q.6A - MAP Program and Q.6B - APAs
  • 2018-0749171C6 IFA 2018 Q.3-Interaction s.91(5) s.93.1(2)(d)(i)
  • 2018-0749181C6 IFA 2018 Q. 2 – Principal Purpose Test in MLI
  • 2018-0749481C6 IFA 2018 Q.8: Update on Entity Classification
  • 2018-0750261C6 IFA 2018 - Question 7

June 1, 2018

  • 2016-0643751R3 Continuance of a XXXXXXXXXX to a XXXXXXXXXX
  • 2016-0668361E5 Common-law partners
  • 2016-0672941E5 Par. 2 of Norway Other Income treaty Article
  • 2016-0677071E5 Amount paid to adults w/developmental disabilities
  • 2017-0703821R3 Supplementary ruling- XXXXXXXXXX continuance
  • 2017-0728281M4 Medical expenses - cost of doulas & birth centres
  • 2018-0743891M4 Non-resident withholding tax
  • 2018-0754581E5 Specified investment business

May 25, 2018

  • 2016-0658171I7 Regulation 5900(3) and subparagraph 93.1(2)(d)(i)
  • 2016-0663831R3 Standard Loss Consolidation
  • 2017-0684351E5 Section 19.1
  • 2017-0690361E5 medical expense tax credit
  • 2017-0717831E5 Alter ego trust in year of beneficiary's death
  • 2017-0724441E5 Medical expense
  • 2018-0753161E5 Technical interpretation for issues under audit

May 18, 2018

  • 2017-0730991E5 HBP purchase of portion of housing unit
  • 2017-0733971I7 CCA class of “wellsite trailers”
  • 2017-0735431E5 CEE for Discovery Wells
  • 2018-0738201I7 Residency of TFSA trust
  • 2018-0754221I7 disaster relief from charity

May 11, 2018

  • 2016-0626531R3 Loss consolidation arrangement
  • 2016-0640651E5 Swiss Pension
  • 2016-0660321R3 Reorg of REIT to simplify multi-tier structure
  • 2016-0680261R3 Loss consolidation arrangement
  • 2017-0693691R3 Loss utilization
  • 2017-0728331I7 Central paymaster - partnership

May 4, 2018

  • 2016-0643931R3 PUC reinstatement on emigration
  • 2016-0655071R3 Supplemental employee retirement plan
  • 2016-0673331E5 Stock Options - CCPCs
  • 2017-0720721E5 Transfer of an amount from Jersey SIPP to an RRSP
  • 2017-0721641I7 Thin Cap.-Retained Earnings-Other Income (Loss)
  • 2017-0728851E5 Deferred Salary Early Retirement Plan
  • 2017-0734381E5 Election paragraph 34(a)

April 27, 2018

  • 2016-0626681R3 Cross-border Butterfly
  • 2016-0664041R3 Participating debt interest - contingent payment
  • 2016-0675551E5 Tuition and Education Tax Credit
  • 2017-0714381E5 Application de l'article 67.1
  • 2017-0731251I7 Activités mondaines
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