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Technical Interpretations

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October 21, 2016

  • 2016-0638241I7 interest deductibility
  • 2016-0642401E5 Approved Status as SR&ED Entity
  • 2016-0645031I7 149(1)(c) - Indian Act Bands
  • 2016-0645471E5 RCA transfer of property with accrued gain
  • 2016-0649601M4 Indian Tax Exemption - Employment Income
  • 2016-0651181E5 Life insurance policies "issued before 2017"
  • 2016-0651831E5 Small Business Deduction
  • 2016-0661001E5 repayment of a loan

October 19, 2016

  • 2016-0632821I7 93(2.01) & Capital Contribution

October 14, 2016

  • 2015-0604971E5 Deemed capital gain of a trust
  • 2015-0621571E5 officer - public hospital board appointment
  • 2016-0629341I7 Split-pension amount – withholding waivers
  • 2016-0634001E5 Taxability of free or reduced tuition
  • 2016-0638171E5 Liability under section 159
  • 2016-0645991M4 Indians and the GST/HST Tax Credit

October 7, 2016

  • 2013-0503671I7 149(1)(c) - Improvement Districts
  • 2015-0572381E5 Employee Stock Option-CCPC Shares
  • 2015-0578131I7 Deduction - cost being awarded by a court
  • 2015-0583561E5 Déduction pour gain en capital - contamination
  • 2015-0595481E5 Ontario Corporate Minimum Tax – Forgiven Debt

September 30, 2016

  • 2016-0633581E5 Medical practitioners - behaviour analysts BCBA
  • 2016-0635601E5 Dépenses de commandite
  • 2016-0637341E5 Partnerships - Negative ACB
  • 2016-0642811E5 attribution rules - spouses
  • 2016-0654751I7 child care expense and SBJC

September 23, 2016

  • 2015-0597971I7 Perte réputée nulle - loss deemed nil
  • 2015-0603271E5 Subsection 216.1(1) and permanent establishment
  • 2015-0603711E5 Personne assumant les frais d'entretien
  • 2015-0608671E5 Foreign Reporting Requirement under 233.4
  • 2015-0623571I7 one-time salary transition payment

September 16, 2016

  • 2016-0625001E5 Surplus Stripping
  • 2016-0627441E5 Employment expenses – long-haul truck driver
  • 2016-0627571E5 Application of proposed amendments to section 55
  • 2016-0629951I7 Principal Residence Exemption
  • 2016-0632181E5 Form T2201 - meaning of medical doctor
  • 2016-0633351E5 Descarries Case and Document no. 2015-0610711C6

September 9, 2016

  • 2015-0564161E5 IT-522R par. 36
  • 2015-0568911E5 MRC - Revenu d’entreprise
  • 2015-0587131E5 Remboursement de frais de repas
  • 2015-0588381I7 Classification of US-LLCs
  • 2015-0590371E5 Résidence principale - stationnement

September 2, 2016

  • 2013-0478961E5 Interest in a family farm or fishing partnership
  • 2013-0513701E5 Montant pour enfant
  • 2014-0532451E5 Crédit pour la création d’emplois pour apprentis
  • 2014-0552871R3 Split-Up Butterfly
  • 2014-0555611I7 Allocation raisonnable

August 26, 2016

  • 2015-0611141E5 T1135 reporting - former resident of Canada
  • 2015-0615021I7 Social Assistance received by Indians
  • 2015-0615931E5 Indian Employment Income
  • 2015-0617821E5 Support amounts received from Hong Kong Resident
  • 2015-0618191E5 group term life insurance policy
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