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Technical Interpretations

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August 19, 2016

  • 2015-0601211E5 Mortgage loan from RRSP to make a shareholder loan
  • 2015-0604451R3 95(2)(a)(i)
  • 2015-0605111E5 QDT - Preferred beneficiary election
  • 2016-0629351E5 reimbursement of moving expenses

August 12, 2016

  • 2016-0645001C6 Failure to file Form T1135
  • 2016-0645021C6 Medical expense tax credit
  • 2016-0646001M4 Tax relief for the cost of organic food
  • 2016-0647181M4 Service Animals and the METC
  • 2016-0647951E5 Exempt Foreign Trust

August 5, 2016

  • 2015-0571441R3 Dutch Cooperative - 93.2 & 95(2)(c)
  • 2015-0571591E5 Employees Provident Fund of Malaysia
  • 2015-0592681E5 RRIF Death of an annuitant
  • 2015-0595461E5 Australian Super Fund & T1135
  • 2016-0635031E5 Geothermal Energy - Tax Benefits

July 29, 2016

  • 2016-0634871C6 2016 STEP - Q1 - GREs and Testamentary Trusts
  • 2016-0634881C6 2016 STEP - Q2 - GRE and multiple wills
  • 2016-0634891C6 2016 STEP - Q3- Estate beneficiary of IV Trust
  • 2016-0634901C6 2016 STEP - Q5 - Subsection 104(13.3)
  • 2016-0634911C6 2016 STEP–Q7 Deemed Resident Trust and CCPC Status
  • 2016-0634921C6 2016 STEP - Q12 - Phantom Income
  • 2016-0634941C6 2016 STEP - Q9 - Support for US FTC Claims
  • 2016-0634951C6 2016 STEP – Q8 - U.S. LLPs & LLLPs Classification
  • 2016-0634971C6 2016 STEP - Q14 - Offshore Tax Informant Program
  • 2016-0641461C6 2016 STEP – Q6 – Trust Instalment Requirements
  • 2016-0641511C6 2016 STEP - Q15 - Trust and Estate Issues
  • 2016-0645781C6 2016 STEP - Q10 - US Revocable Living Trusts
  • 2016-0645801C6 2016 STEP - Q4 - QDT & pref beneficiary election
  • 2016-0645811C6 2016 STEP - Q13 -Filing Obligation for 75(2) trust
  • 2016-0645821C6 2016 STEP - Q11 - Tainting of a Spousal Trust

July 22, 2016

  • 2014-0532601E5 Paragraph 94(3)(f) electing trust and form T1135
  • 2014-0546831E5 Electing mutual fund trust's income
  • 2014-0558831R3 No-type of property spin-off butterfly
  • 2015-0581151I7 Dutch Co-Op Entity Classification
  • 2015-0601141E5 Delay in final distribution from spousal trust
  • 2015-0614151E5 Deductibility of Actuarial Fees
  • 2015-0615041R3 Conversion of Delaware corporation to LLC
  • 2015-0615201I7 Lump sum GIS payments
  • 2015-0617341E5 RCA election in subsection 207.5(2)
  • 2016-0629491E5 Indian Employment Income

July 15, 2016

  • 2016-0632601C6 2016 CALU CRA roundtable Q1-LIA Policies
  • 2016-0632611C6 2016 CALU CRA roundtable Q2
  • 2016-0632621C6 CALU Q3 Seg fund policy - charitable gift on death
  • 2016-0632631C6 CALU roundtable 2016
  • 2016-0632641C6 2016 CALU Q.5 - Clearance certificate & GRE rules
  • 2016-0633741C6 2016 CALU Q6 - PHSP-sole employee dealing at arm's length
  • 2016-0642031C6 IFA 2016 Q.11: PLOI late-filed penalties
  • 2016-0642041C6 IFA 2016 Q.8: s. 95(2)(a)(ii)(B) and borrowing to return capital
  • 2016-0642051C6 IFA 2016 Q.1: Classification of U.S. LLPs & LLLPs
  • 2016-0642061C6 IFA 2016 Q.2: AOA & Notional Expenses
  • 2016-0642081C6 IFA 2016 Q.6: German Organschafts
  • 2016-0642091C6 IFA 2016 Q.5: Upstream loans: 90(7) and 90(9)
  • 2016-0642101C6 IFA 2016 Q.10: 93.2 & 95(2)(c)
  • 2016-0642111C6 IFA 2016 Q.3: PUC of Shares of a FC Reporter
  • 2016-0642121C6 IFA 2016 Q.7: 93(2.01) & Capital Contribution
  • 2016-0642131C6 IFA 2016 Q.9: Article IV(7) and S-Corporations
  • 2016-0642151C6 IFA 2016 Q.4: Upstream loan converted to PLOI

July 8, 2016

  • 2015-0565151R3 Supplemental Ruling
  • 2015-0601411R3 Supplemental ruling- extension of time
  • 2016-0626251I7 children’s fitness tax credit
  • 2016-0632001R3 Replacement Property
  • 2016-0647621E5 Dividend designation from a trust - timing

July 1, 2016

  • 2014-0559961E5 Subsection 39(4) - securities owned by partnership
  • 2015-0623221E5 Taxability of employer-provided tuition assistance
  • 2015-0624271I7 Part-Time Student Scholarship Exemption
  • 2016-0632711I7 ON Tax and Brazilian Tax Sparing
  • 2016-0641851E5 ECP Rules NAL Disposition
  • 2016-0647461E5 Beneficial Ownership
  • 2016-0648481E5 Small business deduction and GRIP
  • 2016-0651951E5 Amalgamation - non-capital loss of new corporation

June 24, 2016

  • 2015-0576551E5 Election for U.S. Traditional IRA
  • 2015-0579791R3 Split-Up Butterfly
  • 2015-0606291I7 Surplus Appropriations - Part VI Capital Tax
  • 2015-0608841R3 55(3)(a) spin-off
  • 2015-0608931I7 professional liability insurance premiums
  • 2015-0623031E5 Application of paragraph 7(1)(b)
  • 2016-0625241I7 Application of section 207.31

June 17, 2016

  • 2014-0558661I7 Application of Article V(9) to a partnership
  • 2015-0592781I7 treatment of bond locks
  • 2015-0604051R3 Internal Reorganization
  • 2016-0633961E5 Computation of safe income - stub period
  • 2016-0637031E5 Capital property excludes ECP
  • 2016-0648971E5 Replacement property
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