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Technical Interpretations

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September 22, 2017

  • 2016-0635341R3 Canadian Exploration Expenses - New Mine
  • 2016-0663541E5 Dividends received by an Indian
  • 2017-0713031E5 Investment account of a non-resident
  • 2017-0722391E5 Investment management fees

September 15, 2017

  • 2016-0628741I7 Interaction of s. 80 and s. 143.4
  • 2016-0666411E5 Negative returns on investments
  • 2016-0680411R3 Advance income tax ruling extension
  • 2016-0680421R3 Advance income tax ruling extension

September 8, 2017

  • 2015-0617101R3 99(1) and timing of ACB adjustment
  • 2016-0642621E5 Donation to private foundation
  • 2016-0677751R3 Post-mortem planning - Pipeline
  • 2017-0685961E5 Taxation of Settlement Amounts
  • 2017-0714931I7 Retiring allowance - Sick Leave

September 1, 2017

  • 2016-0654331E5 Transfer of rights to income
  • 2016-0656111E5 Student credits for XXXXXXXXXX
  • 2017-0693671I7 Elected officials - Deductibility of Travel Expense
  • 2017-0698801M4 Phoenix - Extending T1 filing deadline

August 25, 2017

  • 2016-0675881R3 Paragraph 55(3)(a) Internal Reorganization
  • 2017-0690311C6 CLHIA 2017 - Q1 CDA
  • 2017-0690331C6 CLHIA Q2 Dividend in kind transfer of policy
  • 2017-0692331C6 CLHIA 2017 Q3 - RCAs
  • 2017-0692361C6 CLHIA 2017 Q4 - Gift of a life insurance policy
  • 2017-0704351R3 Paragraph 55(3)(a) - Supplemental Ruling

August 18, 2017

  • 2016-0666481E5 Debt forgiveness in a tiered partnership
  • 2016-0678361E5 Capital Dividend Account
  • 2017-0699741I7 Phoenix - financial advisor funding
  • 2017-0700121M4 Deductibility of foreign online advertising

August 11, 2017

  • 2017-0693761E5 Commission income - corporation
  • 2017-0702001E5 Principal residence, land
  • 2017-0704801E5 Social Assistance - Ontario Basic Income Pilot

August 4, 2017

  • 2012-0459781R3 Cross border butterfly
  • 2015-0617351R3 payments under a German profit transfer agrmt “PTA"
  • 2016-0668351E5 Travel Accident Insurance Plans
  • 2017-0683511E5 Purpose tests of a dividend or repurchase of share
  • 2017-0691771M4 Deductibility of foreign online advertising

July 28, 2017

  • 2016-0681161E5 Deductibility of annual membership dues
  • 2017-0695711M4 Reform the tax system
  • 2017-0697761M4 Publicité des plateformes Web étrangères

July 21, 2017

  • 2016-0642571E5 Employee travel - board and lodging
  • 2016-0653921E5 Beneficiary/person beneficially interested
  • 2016-0658351E5 Stock dividends and safe income
  • 2017-0687431E5 Property Tax Deferral Program
  • 2017-0691521M4 Deductibility of foreign online advertising
  • 2017-0697751M4 Deductibility of foreign online advertising
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