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Technical Interpretations

must be valid

February 9, 2018

  • 2015-0622751I7 Part XIII Tax on Benefit to Non-resident
  • 2017-0697811E5 Paragraph 212(1)(d)(vi)
  • 2017-0713051E5 Business limit assignment
  • 2017-0727421I7 Whether a TFSA account may be subject to setoff
  • 2017-0733441R3 Amendment of trust terms

February 2, 2018

  • 2015-0606141R3 XXXXXXXXXX
  • 2016-0665931I7 Related to participating employer
  • 2017-0694231I7 Subsection 247(2), surplus, and FAPI
  • 2017-0695331M4 Publicité sur des plateformes Web étrangères
  • 2017-0697311M4 Publicité sur des plateformes Web étrangères
  • 2017-0709241E5 Subsections 125(3.2) & 125(5.1)

January 26, 2018

  • 2017-0703891C6 2017 CTF – Q16 – Medical assistance in dying
  • 2017-0723771C6 2017-CTF-Question 12- Election not to be a public corporation
  • 2017-0724021C6 2017 CTF - Q3 - Meaning of purpose
  • 2017-0724051C6 2017 CTF - Q4 - Timing of deemed gain under 55(2)
  • 2017-0724071C6 2017 CTF - Q6 - Circular calculations Part IV tax
  • 2017-0724081C6 2017 CTF - Q11 - ULC-LLC structures & Treaty
  • 2017-0724091C6 2017 CTF – Q15 – Conversion from a US LP to an LLC
  • 2017-0724121C6 2017 CTF - Q2 - Trusts and principal residence
  • 2017-0724151C6 2017 CTF – Q8 – Principal Purpose Test
  • 2017-0724191C6 2017 CTF - Q9 - Stock Option Deduction
  • 2017-0724241C6 2017 CTF – Q14
  • 2017-0724261C6 2017 CTF - Q7 - CRA Update
  • 2017-0724271C6 2017 CTF - Q13 - Online Authorization Process
  • 2017-0724291C6 2017 CTF - Q 10 - Tax Shelters
  • 2017-0724301C6 2017 CTF - Q1 - 21 year planning & NR beneficiary
  • 2017-0726381C6 2017 CTF - Q5 - 55(5)(f) and 55(2.3) with 55(2.1)

January 19, 2018

  • 2016-0668041E5 TCP and Article 13(5) of Canada-UK Treaty
  • 2016-0669431E5 Mortgage Investment Corporation Definition
  • 2017-0688301I7 Restrictive Covenant
  • 2017-0699781E5 Refund - provincial tax credits
  • 2017-0709811I7 Withholding on CCPC stock option benefit
  • 2017-0726891E5 Eligibility of Wind Turbines for ITC

January 12, 2018

  • 2014-0549771E5 Article XXIX-A:3
  • 2016-0628181R3 Donation of shares to private foundation
  • 2016-0669881I7 75(2) applicability to trust
  • 2017-0687061R3 Whether re-designation of LPUs is a disposition.
  • 2017-0720731E5 Eligible dividend designation

January 5, 2018

  • 2016-0667361E5 Taxable Capital Gains Designation
  • 2016-0680801I7 Interpretation- subclause 95(2)(a)(ii)(B)(II) Act
  • 2017-0695101E5 Test Wind Turbine Determination
  • 2017-0698181E5 New principal residence rules & trusts
  • 2017-0731441E5 Interchange Canada and Business Number

December 29, 2017

  • 2016-0673141R3 Loss consolidation involving interco loans
  • 2017-0689161I7 Paragraph 18(9.1)(a) - paying debt with new debt
  • 2017-0704221E5 Capital Dividend Account
  • 2017-0717801E5 Employees of World Anti-Doping Agency
  • 2017-0718311E5 Capital dividend account
  • 2017-0729751E5 WADA employees filing requirement

December 22, 2017

  • 2016-0629011R3 PUC reinstatement under 212.3(9)
  • 2017-0688971E5 New Class 14.1
  • 2017-0690691E5 New section 15 back to back loan rules

December 15, 2017

  • 2015-0589471R3 Earnout
  • 2016-0660421E5 Foreign tax credit – former resident
  • 2017-0703871C6 CPA Alberta 2017 Q9: PHSP for owner-managers
  • 2017-0703881C6 CPA Alberta 2017 Q17: Electric Vehicle Taxable Benefits
  • 2017-0703901C6 CPA Alberta 2017 Q11: Shareholder loans
  • 2017-0703921C6 2017 CPA Alberta Q25: Estates – Income Paid or Payable

December 8, 2017

  • 2015-0586831R3 Settlement - Pension Payments
  • 2016-0653441E5 U.S. Dividend Equivalent Amounts
  • 2016-0661071R3 Whether s. 80 or s. 143.4 applies
  • 2017-0690651E5 Net Capital Losses - Year of Death
  • 2017-0691361E5 Reporting obligations – T4A and T5018
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