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Technical Interpretations

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October 25, 2024

  • 2019-0819561E5 Catégorie d’amortissement 53 de l’Annexe II du Règlement
  • 2023-0986521R3 104(4) and Pipeline
  • 2024-1014761E5 Replacement property rules

October 18, 2024

  • 2016-0667251E5 Compensatory payments made to an LLC
  • 2021-0887611R3 Defined Contribution SERP
  • 2023-0961611R3 Loss consolidation arrangement

October 11, 2024

  • 2022-0930501E5 Taxation of RCA Amounts and Marriage Breakdown
  • 2023-0979811R3 ATR - Advantage - FHSA - higher interest rate
  • 2024-1019041I7 Conversion from a XXXXXXXXXX

October 4, 2024

  • 2023-0976441E5 Significance employer residence connecting factors
  • 2024-1003781E5 Saskatchewan Secondary Suite Incentive Grant
  • 2024-1010821E5 Income from employment with the EBRD
  • 2024-1019071E5 Settlement monies & income tested benefits

September 27, 2024

  • 2022-0957491R3 Butterfly Reorganization
  • 2023-0998411R3 Butterfly Reorganization
  • 2024-1005231E5 Directed gifts - official tax receipts
  • 2024-1006311E5 Rental assistance payments

September 20, 2024

  • 2022-0941201R3 Loss consolidation arrangement
  • 2022-0955251R3 Loss Consolidation Arrangement
  • 2023-0996351I7 Disability tax credit - managing finances
  • 2024-1009501E5 MHRTC - PRE and Change in Use
  • 2024-1013721E5 Designation of an ERI

September 13, 2024

  • 2024-1007541C6 IFA 2024 Q2 - Foreign Entity Classification
  • 2024-1007571C6 2024 IFA Q4. Late-filed PLOI election
  • 2024-1007581C6 2024 IFA Q5. Late-filed PLOI election and reassessment of the affected taxation year(s)
  • 2024-1007591C6 IFA Q6 - PLOI Election Administrative Relief
  • 2024-1007631C6 IFA Q3 Cash Pooling and Notifiable Transactions
  • 2024-1007641C6 Q7. Principal Purpose Test in the Multilateral Instrument
  • 2024-1007651C6 Q1. Principal purpose test and the UK-Canada Tax Treaty

September 6, 2024

  • 2021-0919231E5 Foreign tax allocation to a partner
  • 2023-0961681R3 CEE Incurred by a Non-resident
  • 2023-1000391E5 BC Secondary Suite Incentive Program

August 30, 2024

  • 2024-1003461C6 STEP 2024 - Q4 - Acquisition of Control
  • 2024-1003471C6 STEP 2024 - Q3 - Acquisition of Control
  • 2024-1003491C6 STEP 2024 - Q11 - Foreign Tax Credit for US Estate Tax
  • 2024-1003521C6 STEP 2024 – Q12 - Gift from NR Relative
  • 2024-1003541C6 STEP 2024 – Q5 – Post-Mortem Planning and GAAR
  • 2024-1003601C6 STEP 2024 – Q6 - Succession of a Family Business
  • 2024-1003611C6 STEP 2024 – Q7 - AET and Subsection 75(2)
  • 2024-1003641C6 STEP 2024 - Q2 - Salary to Family Members
  • 2024-1007831C6 STEP 2024 – Q15 – Online Access - Trust Compliance
  • 2024-1007841C6 STEP 2024 - Q8. - Disposition of Property Held in a Bare Trust
  • 2024-1007851C6 STEP 2024 – Q13 - DRT and Section 216
  • 2024-1007861C6 STEP 2024 – Q1 – Spousal Trust and Contribution
  • 2024-1010241C6 STEP 2024 - Q10 - Update on trust / estate issues
  • 2024-1011571C6 STEP 2024 – Q14 – T3 Trust Instalments
  • 2024-1020351C6 STEP 2024 - Q9 -Paragraph 150(1.2)(b) and GICs

August 23, 2024

  • 2022-0941241R3 Internal reorganization: subs and partnerships
  • 2022-0958601R3 Post Butterfly Transactions
  • 2023-0973071I7 DeFi deposit and rewards
  • 2023-0987001R3 Public Spin-Off Butterfly
  • 2023-0998901E5 Indian Act Employment Guidelines - modern treaties
  • 2023-1000861E5 Clean technology property and phase out of AIIP
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