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Technical Interpretations

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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

March 3, 2017

  • 2015-0600281I7 Ontario Corporate Minimum Tax - net income
  • 2016-0625041I7 Eligible losses following vertical amalgamation
  • 2016-0635351E5 Employee-shareholder private health services plan
  • 2016-0637781I7 Employee loan or debt extinguished or settled
  • 2016-0648571I7 Determination in respect of a partnership
  • 2016-0656351I7 Corporate Minimum Tax Eligible Loss Calculation

February 24, 2017

  • 2015-0572901I7 Deferral of employment benefit under ss. 7(8)
  • 2015-0574241E5 Payments to First Nation (XXXXXXXXXX) Elders
  • 2015-0574901R3 Qualifying environmental trust
  • 2015-0619261R3 Qualifying Environmental Trusts for Pipelines
  • 2016-0664861M4 Prescribed Prizes - Olympic Athletes

February 17, 2017

  • 2015-0572761R3 Qualifying Environmental Trusts for Pipelines
  • 2015-0573321R3 Qualifying Environmental Trust
  • 2015-0619271R3 Qualifying Environmental Trusts for Pipelines
  • 2016-0659651E5 Indian Employment Income and the Proration Rule

February 10, 2017

  • 2015-0573171R3 Qualifying Environmental Trusts for Pipelines
  • 2015-0619281R3 Qualifying Environmental Trusts for Pipelines
  • 2015-0619301R3 Qualifying Environmental Trusts for Pipelines
  • 2016-0640321I7 Subsections 152(1.5) and 244(20)
  • 2016-0663231E5 Indian employment income

February 3, 2017

  • 2015-0576751E5 Trust, Disposition of depreciable property, Assumption
  • 2015-0622871I7 Indian Exempt Income and Eligibility for Benefits
  • 2016-0639671R3 Exploration expenses as CEE
  • 2016-0663811E5 Métis employment income - Implication of Daniels
  • 2016-0665081E5 Social assistance and the WITB of an Indian
  • 2016-0669001E5 Mineral Resource Certification

January 27, 2017

  • 2016-0669301C6 2016 CTF - Q1 - GAAR & 21-year rule planning
  • 2016-0669651C6 2016 CTF–Computation of safe income
  • 2016-0669661C6 2016 CTF - Q. 6 - 84.1 and the Poulin/Turgeon Case
  • 2016-0669721C6 2016 CTF - Q 13 - ECE/Class 14.1
  • 2016-0669731C6 2016 CTF - Q15 - The New SBD provisions
  • 2016-0669751C6 2016 CTF – Q10 – U.S. LLPs and LLLPs
  • 2016-0669761C6 2016 CTF - Q11 - Computation of Earnings for LLCs
  • 2016-0669801C6 2016 CTF – Q9 – BEPS Action Item 13
  • 2016-0669851C6 2016 CTF - Q12 - Support for US FTC Claims
  • 2016-0669871C6 2016 CTF - Q14 - Estate distribution
  • 2016-0670201C6 2016 CTF – Q3 – Agnico-Eagle Mines Decision
  • 2016-0670801C6 2016 CTF - Q5 - Investment management fees
  • 2016-0671491C6 2016 CTF – Q4 – 55(2) and Part IV Tax
  • 2016-0671501C6 2016 CTF–Q8–55(2) clause 55(2.1)(b)(ii)(B)
  • 2016-0672091C6 2016 CTF – Q7 - GAAR Assessment Process
  • 2016-0675901I7 Frais d'exploration au Canada
  • 2016-0675902I7 Canadian exploration expense

January 20, 2017

  • 2015-0605971E5 Paragraph 110(1)(d.01) deduction
  • 2015-0608201E5 Capital distribution from trust & NR4
  • 2016-0631631I7 Transfer pricing capital adjustment
  • 2016-0634231I7 Pension received from the European Union
  • 2016-0643191E5 Deferred Salary Leave Plan (DSLP)
  • 2016-0643671I7 Deductibility of Support Amounts
  • 2016-0658241I7 Application of 95(2)(a.1) to a capital gain

January 13, 2017

  • 2014-0558411I7 Application du paragraphe 110.7(4)
  • 2015-0589041E5 Frais médicaux payés d’avance - prepaid medical expenses
  • 2016-0639481E5 Specified foreign property-jointly held property
  • 2016-0644171E5 Training assistance for ABE
  • 2016-0666841E5 Sale of property for POD less than FMV
  • 2016-0668341E5 Stock dividend

January 6, 2017

  • 2014-0542551E5 Taxable Canadian Property
  • 2014-0552321R3 Trust to trust Transfer
  • 2015-0574851I7 Settlement Payments Determinable After Death
  • 2015-0592921E5 Computation of Earnings of a Foreign Affiliate
  • 2015-0609671I7 Earnout, Amalgamation, Cost of Shares and ECE
  • 2016-0627341R3 Rollover of RRIF proceeds after death
  • 2016-0634371R3 Post-mortem planning - Pipeline
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