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Technical Interpretations

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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

July 14, 2017

  • 2015-0612931R3 Variation of trust indenture
  • 2016-0636721I7 Consent fees and withholdings
  • 2016-0670541I7 Foreign affiliate share redemption
  • 2016-0673551E5 Certification of Mineral Resource
  • 2017-0694741M4 Campground businesses
  • 2017-0698561M4 Listed personal property and registered charities

July 7, 2017

  • 2015-0617331E5 TFSA - Exempt Contribution
  • 2016-0658841E5 Purpose tests and Allocation of safe income
  • 2016-0674541E5 Mineral Certification
  • 2016-0675761I7 Obligation de produire un T4A

June 30, 2017

  • 2016-0670661E5 Capital Cost of De-icing Equipment
  • 2016-0671731E5 Transfer of life insurance policy by dividend in kind
  • 2017-0687961E5 Principal residence exemption and farm property
  • 2017-0688901E5 Farm Property
  • 2017-0690811I7 Social assistance to refugees by individuals

June 23, 2017

  • 2014-0526171I7 Resettlement of a Trust
  • 2014-0547931I7 Voyages offerts par une compagnie
  • 2016-0645891E5 Services rendered to a State
  • 2017-0685651E5 Non-capital losses of LLC
  • 2017-0689241E5 Avantages imposables relatifs aux automobiles ou autres véhicules

June 16, 2017

  • 2014-0537111E5 Consequential assessment
  • 2016-0649841E5 Dividend Refund to Private Corporation
  • 2016-0679751E5 TFSA - Exempt Contribution
  • 2016-0680071E5 Règles transitoires - immobilisations admissibles
  • 2017-0686051R3 Supplemental Ruling - Time Extension
  • 2017-0687051E5 Addition to ACB of a partnership interest

June 9, 2017

  • 2015-0624511I7 248(1)(e)(ii) of the definition of TCP
  • 2017-0691071C6 IFA 2017 Q.1: Interaction between s17 and s247
  • 2017-0691121C6 IFA 17 Q5 Foreign tax credit Brazilian interest on equity
  • 2017-0691131C6 IFA 2017 Q.3: U.S. LLPs and LLLPs
  • 2017-0691141C6 IFA 2017 Q.8: NR4 Reporting for non-taxable amount
  • 2017-0691191C6 IFA 2017 Q.2: Subsection 247(2) and FAPI
  • 2017-0691201C6 IFA 2017 Q.9: Computation of Earnings for LLCs
  • 2017-0691211C6 IFA 2017 Q.4: App of s. 261(21) to loan with FA
  • 2017-0691221C6 IFA 2017 Q.7: Clause 95(2)(a)(ii)(D)
  • 2017-0691241C6 IFA 2017 Q.6: T1134 filing issues

June 2, 2017

  • 2014-0546131R3 SAR-type Plan
  • 2015-0568011I7 Classification of Florida LLLP
  • 2015-0580461E5 Life insurance policy held in an RCA trust
  • 2015-0609071E5 Mortgage incentive
  • 2016-0641961I7 DSU Plan
  • 2017-0684491C6 CPA-BC & CRA Roundtable 2017

May 26, 2017

  • 2015-0609951E5 Article 18 of the Canada-Turkey Income Tax Convention
  • 2016-0655681E5 Entitlement to OETC
  • 2016-0676701E5 Subsection 17(8)
  • 2016-0681271E5 Cash back amounts on renewed mortgages
  • 2017-0692261M4 Ontario surtax and taxable dividends

May 19, 2017

  • 2015-0587691I7 Classification of a Delaware LLLP
  • 2016-0625841E5 Gift of equitable interest in a trust
  • 2016-0663781E5 Meaning of retained earnings/calculation of capital
  • 2016-0669271E5 support amount
  • 2016-0672501E5 Usufruct and Use of capital of a trust by a spouse
  • 2016-0679721E5 The small business deduction
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