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Technical Interpretations

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May 12, 2017

  • 2015-0617871E5 Indian Employment Income
  • 2016-0630351E5 Return of a gift
  • 2016-0636911I7 Standby Charge - PST and the cost of an automobile
  • 2016-0662341E5 Airline passes – retired and current employees
  • 2016-0669931E5 Laissez-passer de compagnies de transport aérien

May 5, 2017

  • 2015-0601781E5 U.S. tax paid in respect of an LLC's income
  • 2016-0667301M4 OAS Clawback
  • 2016-0673661I7 Upstream loans – allocation of repayments
  • 2016-0675221E5 T4A
  • 2016-0680141E5 Subsection 13(38)

April 28, 2017

  • 2013-0508321I7 Pension Corporations - 149(1)(o.2)(iii)
  • 2014-0555081E5 Offshore Investment Fund Property
  • 2016-0633981E5 Retained Earnings and Functional Currency Election
  • 2016-0641721I7 Subparagraph 152(4)(b)(iv) reassessment
  • 2016-0653451E5 Subsection 55(2) and Part IV tax
  • 2016-0655701E5 Article 5(3) - Demolition
  • 2017-0683491M4 Advance rulings (income Tax and GST/HST)
  • 2017-0684831I7 Changes to relevant spot rate

April 21, 2017

  • 2016-0651411I7 Reassessment period – transfer pricing
  • 2016-0656101E5 Death Benefit
  • 2016-0663971I7 104(6)(b), whether amount became payable
  • 2016-0668851E5 Indian Pension Income Transferred on Divorce
  • 2016-0673231E5 Principal residence exemption and secondary suites

April 14, 2017

  • 2015-0602781E5 Disposition of farm property by a non-resident
  • 2015-0602831R3 Post-Mortem Planning
  • 2015-0618511I7 Thin Capitalization - Retained Earnings
  • 2016-0626641E5 Election - Subsection 1101(5b.1) Reg.
  • 2016-0627311E5 Deduction of contribution to an IPP or RCA

April 7, 2017

  • 2015-0589821E5 Change of Use of duplex
  • 2015-0593341R3 loss consolidation
  • 2015-0600941I7 Share Based Deferred Compensation - Section 7
  • 2016-0647161I7 Capital gains of a partnership
  • 2016-0662381E5 Control - unanimous shareholders agreement
  • 2016-0669081E5 T1135 reporting
  • 2016-0677351E5 Withholding on remuneration paid to a non-resident

March 31, 2017

  • 2014-0545591E5 Upstream Loan and Debt Forgiveness Rules
  • 2015-0586301I7 Premiums received on re-opening of debt
  • 2015-0624611R3 Capital Dividend Account
  • 2016-0640281E5 UK pension transfer to XXXXXXXXXX PPS
  • 2016-0651661E5 Payments to Syrian refugees by a church
  • 2016-0658431E5 Article XIII of Canada-U.S. Convention

March 24, 2017

  • 2013-0482351E5 Clause 95(2)(a)(ii)(D)
  • 2014-0534341E5 Partnership change of fiscal period
  • 2014-0560361E5 Cdn beneficiary of US living trust
  • 2014-0563781E5 Articles 10 and 11 of Canada-UK Treaty
  • 2015-0596971R3 Standard Loss Consolidation
  • 2016-0670911C6 Agenda questions for November 2016 liaison meeting
  • 2016-0672321C6 Guidance on determination of safe income
  • 2016-0673001C6 2016 TEI - Question D4 - GAAR Assessment Process

March 17, 2017

  • 2015-0570011E5 Compensation by non-resident-loss of rental income
  • 2016-0634031R3 Donation to a municipality
  • 2016-0657531E5 Deemed resident trust and "designated beneficiary"
  • 2016-0659941E5 Coaching costs as tuition fees
  • 2016-0675991E5 Canada Child Benefit - Criteria for Status Indian
  • 2016-0676961E5 T5008
  • 2017-0682291E5 Swedish/Finnish Profit Transfer Agreements
  • 2017-0684481E5 Status as a graduated rate estate
  • 2017-0685601E5 Taxation of earnings by Canadian resident

March 10, 2017

  • 2016-0674221C6 General deduction from tax - 123.4
  • 2016-0674801C6 Allocation et frais d'une automobile
  • 2016-0674811C6 Allocations automobiles & dépenses afférentes
  • 2016-0674821C6 Individuals separated living under the same roof
  • 2016-0674831C6 Changement d'usage - duplex
  • 2016-0674851C6 HBTC - Acquisition by way of gift
  • 2016-0674861C6 Wholly dependent person tax credit
  • 2017-0682711C6 Dedicated Telephone Service for Income Tax Service
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