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Technical Interpretations

must be valid

December 1, 2017

  • 2015-0578671R3 Limited Partnership operating a XXXXXXXXXX
  • 2016-0652041R3 Loss consolidation arrangement
  • 2016-0658641E5 Policy loan interest
  • 2017-0685001E5 Withdrawal of RRSP over-contributions after death
  • 2017-0705431E5 funds held in settlement account
  • 2017-0705801I7 non-TCP net capital loss
  • 2017-0712141E5 Borrowing to make interest-free loans

November 24, 2017

  • 2015-0614021I7 214(16) deemed dividend
  • 2016-0635051R3 rollout property to beneficiary non-resident trust
  • 2016-0651621R3 Partnership carried on by sole proprietor
  • 2017-0695891M4 Taxation of XXXXXXXXXX Nation individuals
  • 2017-0709461E5 Receipt of Retroactive CPP Lump Sum after death
  • 2017-0719181I7 Agreement in writing
  • 2017-0724701M4 IRS Disabled Access Credit

November 17, 2017

  • 2015-0611061R3 Loss Consolidation Arrangement
  • 2015-0614081R3 Flow through shares - farm-out agreement
  • 2015-0624601R3 Loss Consolidation
  • 2016-0674411E5 Election under 110(1.1)
  • 2017-0709781M4 Expanding the Home Buyers Plan for flood victims
  • 2017-0712611M4 Qualified investment

November 10, 2017

  • 2015-0601441R3 XXXXXXXXXX Partnership - winding up
  • 2015-0602711R3 Interest on Notes to Non-Residents
  • 2015-0623731R3 Subsections 55(2) and (2.1)
  • 2017-0682691E5 NFLD Community Relocation Program
  • 2017-0706671R3 Limited partnership financing arrangement

November 3, 2017

  • 2016-0632881E5 Regulation 808
  • 2016-0669361E5 T4RIFs and theoretical value for min amount
  • 2016-0670871R3 Post-mortem pipeline
  • 2016-0675631I7 Interest earned on Common Experience Payments
  • 2017-0685411E5 Reporting a supplementary pension benefit

October 27, 2017

  • 2015-0569561R3 Split-up butterfly
  • 2015-0607451E5 Use of capital of a trust by a spouse
  • 2016-0638461I7 Vehicle provided to subcontractor
  • 2016-0641771E5 Income Tax Refund
  • 2016-0672931E5 Election
  • 2017-0685121E5 Associated corporations

October 20, 2017

  • 2016-0649191R3 Canadian Exploration Expenses - New Mine
  • 2017-0682401E5 Certification of Mineral Resource
  • 2017-0685071E5 Purchase of investment by a TFSA
  • 2017-0703351E5 Paragraph 116(5)(a) - reasonable inquiry
  • 2017-0709331E5 Vertical absorptive foreign merger

October 13, 2017

  • 2013-0500321I7 School Boards - 149(1)(c)
  • 2014-0558601E5 Amount of foreign withholding tax paid by partner
  • 2014-0561391I7 Deemed security pursuant to 220(4.51)
  • 2017-0690251I7 Exemption amounts for volunteer emergency services
  • 2017-0709351E5 Interaction between subsections 98(1) and 116(5)
  • 2017-0719471E5 Whether advertising on social media is deductible

October 6, 2017

  • 2017-0693321C6 2017 STEP - Q2 - GAAR and 21-year planning
  • 2017-0693331C6 2017 STEP - Q11- Substituted property of estate
  • 2017-0693341C6 2017 STEP – Q13 – TFSA Audit Project
  • 2017-0693351C6 2017 STEP Q10 - 104(6), (13), (24) and ITTN 11
  • 2017-0693371C6 2017 STEP – Q12 - 75(2) and T3 Reporting
  • 2017-0693381C6 2017 STEP-Q8-Single-member disregarded U.S. LLC
  • 2017-0693391C6 2017 STEP – Q5 - Allocation of safe income
  • 2017-0693411C6 2017 STEP – Q6 - GAAR on share redemption-55(3)(a)
  • 2017-0693421C6 2017 STEP – Q7 - 55(2) and pipeline planning
  • 2017-0693451C6 2017 STEP - Q3 - Dual-resident estate and Article (IV)
  • 2017-0693461C6 2017 STEP – Q1- Specified corporate income
  • 2017-0695141C6 2017 STEP – Q4 - U.S. grantor trust
  • 2017-0697371C6 2017 STEP - Q14 Dedicated Telephone Service
  • 2017-0697901C6 2017 STEP – Q9 - S-corporation agreements
  • 2017-0698971C6 2017 STEP - Q15 - Registration of Tax Preparers

September 29, 2017

  • 2016-0676001R3 Structured Settlement
  • 2017-0708891M4 Deductibility of foreign online advertising
  • 2017-0708951E5 TSFA - Conditions
  • 2017-0712781M4 Question on subsection 248(1)
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