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Technical Interpretations

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April 20, 2018

  • 2016-0679291I7 Régime d’assurance décès et mutilation accidentels
  • 2017-0720901R3 Use of a Surety Bond by RCA
  • 2017-0723491C6 2017 TEI – Question B6 - 55(2) guidance
  • 2017-0734831C6 2017 TEI – Question B5
  • 2017-0734841C6 2017 TEI – Question E3
  • 2018-0739741E5 Disposition of Freehold Mineral Rights in Canada

April 13, 2018

  • 2016-0645911E5 Avantage imposable - Stationnement
  • 2017-0692561E5 adoption expense tax credit
  • 2017-0696851E5 Medical expense tax credit
  • 2017-0715041E5 Prescribed Prize
  • 2017-0726641M4 Taxability of employee discounts
  • 2017-0729161M4 Taxability of employee discounts
  • 2017-0736681M4 Mariners income

April 6, 2018

  • 2017-0705181C6 Hedging & George Weston Limited
  • 2017-0705201C6 Capital loss - repayment of loan
  • 2017-0705221C6 Property transfers - common law partners in Québec
  • 2017-0705231C6 Gift of a Life Insurance Policy and Subrogated Own
  • 2017-0707781C6 Withdrawal of undeducted RRSP contributions
  • 2017-0707791C6 RRIF - Successive Deaths
  • 2017-0707801C6 RRIF transfers – partition of family patrimony
  • 2017-0708511C6 T1135 and 162(7) penalty
  • 2017-0708971C6 Inactive Corporations & subs. 162(7) ITA
  • 2017-0709001C6 T4A filing obligation
  • 2017-0709011C6 Désignation d’un bien comme résidence principale
  • 2017-0709021C6 CDA and Winding-up of a corporation
  • 2017-0709031C6 T2054 - Short Cut Method
  • 2017-0709041C6 Services PE
  • 2017-0709051C6 Dédommagement-annulation d'une offre d'achat
  • 2017-0709061C6 Calcul des frais pour droit d'usage
  • 2017-0709071C6 Corporate Attribution Rules
  • 2017-0709081C6 Election to treat excess as separate dividend
  • 2017-0709091C6 Transitional rules - Class 14.1
  • 2017-0709111C6 Dépenses relatives à un congrès
  • 2017-0709141C6 Designation pursuant to paragraph 111(4)(e)
  • 2017-0709161C6 Résidence principale sur une terre agricole
  • 2017-0709171C6 Arm's length determination
  • 2017-0710681C6 Withdrawal of RRSP over-contributions after death
  • 2017-0712621C6 Dépôt en monnaie étrangère-Immobilisation
  • 2017-0719491C6 Production of NR4 forms
  • 2017-0720321C6 GAAR & 21-year rule planning
  • 2017-0721691C6 APFF 2017 - Question 18

March 30, 2018

  • 2016-0674681R3 Sequential Split-Up Butterfly
  • 2017-0688831E5 110.6(1.1) and AgriInvest
  • 2017-0693271R3 Split-Up Butterfly
  • 2017-0727811E5 Synthetic disposition

March 23, 2018

  • 2015-0616291R3 Cross-Border Butterfly
  • 2016-0635101R3 55(3)(a) Spin-Off to Use Parent Losses
  • 2016-0640371R3 Standard Loss Consolidation
  • 2016-0670841E5 Inter-generational rollover of farm property

March 16, 2018

  • 2016-0650571R3 Butterfly Reorganization
  • 2017-0688351R3 Loss Consolidation
  • 2017-0699531R3 Application of section 115.2
  • 2017-0702861E5 Health and Welfare Trust Distributions

March 9, 2018

  • 2016-0625301R3 Merger of two related segregated fund trusts
  • 2016-0675861R3 Post-mortem planning - Pipeline
  • 2017-0702061E5 RCA contributions and taxable inc earned in Canada
  • 2017-0714971E5 Application of subsection 55(2)
  • 2017-0719531I7 Section 22 election and carrying on a business

March 2, 2018

  • 2016-0629511R3 Post-Mortem Planning and Extraction of "Hard ACB"
  • 2017-0683501E5 Flow-Through Shares
  • 2017-0698191E5 Gift of securities by executors of a will
  • 2017-0701291I7 Exclusive Distributorship Rights
  • 2017-0732151E5 Timber Resource Property

February 23, 2018

  • 2016-0637221E5 Rollover of Mineral Rights
  • 2017-0699941E5 medical expense tax credit
  • 2017-0702731E5 Patronage dividends and partnerships
  • 2017-0711961I7 Withholding on RCA payment to partnership
  • 2017-0717561E5 specified small business corporation

February 16, 2018

  • 2016-0670971R3 Repayments of upstream loans and series test
  • 2016-0676431E5 foreign tax credit on employees profit sharing
  • 2017-0682301E5 Deemed Distribution and Withdrawal from IRA
  • 2017-0706401E5 Specified corporate income, streaming of expenses
  • 2017-0717401E5 Fishing Licences
  • 2017-0722961E5 Winding-up of a partnership
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