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Technical Interpretations

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June 10, 2016

  • 2015-0612501I7 ITA 261(21) anti-avoidance
  • 2015-0612921R3 Partnership contracting out to professional corps
  • 2015-0614421I7 Returns filed or amended by bankrupt taxpayer
  • 2016-0633101E5 Attribution of safe income
  • 2016-0634551E5 Ss 191(4) and PAC
  • 2016-0642011E5 Functional currency election and partnerships
  • 2016-0646411E5 Professional corporation & small business deduction

June 3, 2016

  • 2014-0537691E5 Succession, administration of property of others
  • 2015-0576421R3 Standard Loss Consolidation
  • 2015-0614371E5 Specified foreign property - Form T1135
  • 2015-0616341I7 Ontario healthy home renovation tax credit
  • 2016-0626371E5 Subsection 185.1(2) election
  • 2016-0626781E5 Neuman Type Situation
  • 2016-0634191I7 Income from a U.S. trust

May 27, 2016

  • 2014-0541951R3 Foreign Affiliate Debt Dumping
  • 2014-0560371I7 Subsection 20(12) deduction
  • 2015-0573141R3 Subparagraph 95(2)(a)(i)
  • 2015-0595091E5 Polanyi Prizes - Prescribed prize
  • 2015-0620311E5 Structured Settlement Trust account
  • 2016-0628941E5 interest income of a minor

May 20, 2016

  • 2013-0488681E5 Certification of Mineral Resource
  • 2014-0549701I7 Obligation of Crown corporations to file a T106
  • 2015-0594461E5 Subsection 84.1(2.1)
  • 2015-0618211E5 Subsections 88(1.1) and 88(1.2)
  • 2015-0619931R3 Supplementary Ruling
  • 2016-0647271E5 Campgrounds and the Small Business Deduction

May 13, 2016

  • 2013-0506561I7 Property acquired on a return of capital
  • 2014-0527041I7 Disposition de biens
  • 2015-0588521E5 Widowed Parent's Allowance
  • 2015-0588791I7 Meaning of substituted property
  • 2015-0593921E5 Donation of property and amount of tax receipt
  • 2015-0599581E5 Taxation of a lump-sum from a former employer
  • 2015-0610461I7 Prescribed Prize
  • 2015-0613001E5 Payments received for work-related travel expenses
  • 2015-0621401I7 interest deductibility and share repurchases
  • 2016-0629701E5 bump-up 88(1)(d)

May 6, 2016

  • 2013-0515771E5 Établissement semblable agréé
  • 2014-0524391E5 Debt parking
  • 2014-0527291E5 Remboursement de frais médicaux-CIMAD
  • 2014-0551921E5 Agricultural co-op patronage dividends
  • 2015-0572461I7 Foreign tax deduction
  • 2015-0576281I7 Recognition of a nominee/agency relationship
  • 2015-0589841E5 Financial instrument as a debt obligation
  • 2015-0606911E5 Home Accessibility Tax Credit
  • 2015-0614121E5 living allowance at a special work site
  • 2015-0616861M4 Attendant Care, Disability Tax Credit, OAS

April 29, 2016

  • 2013-0494711R3 Public Body Ruling
  • 2014-0542411R3 Carrying on business in Canada and PE
  • 2014-0550611R3 Permanent Establishment
  • 2014-0554411R3 Loss consolidation
  • 2014-0563171R3 Reorganization - subsection 55(2)
  • 2015-0584151R3 Conversion of Contributed Surplus to PUC
  • 2015-0605851R3 Partners creating professional corporation

April 22, 2016

  • 2015-0599021E5 Establishment of a MIC
  • 2015-0602671E5 Pompier volontaire
  • 2015-0621341R3 Structured Settlement
  • 2016-0624811C6 Employee Assistance Program
  • 2016-0624851C6 Spousal sharing of charitable gifts made by will
  • 2016-0624871C6 Colloque CPA- Frais médicaux - medical expenses
  • 2016-0625131C6 Farming losses
  • 2016-0625141C6 Principal residence - duplex
  • 2016-0625161C6 Résidence principale habitée par un enfant
  • 2016-0625731C6 Fees related to a voluntary disclosure

April 15, 2016

  • 2014-0525681E5 Taxation of inherited pension plan payment
  • 2015-0604491I7 mandatory redeemable preferred shares
  • 2015-0608211E5 Assignment of right to purchase
  • 2015-0608281E5 reasonable allowance for travel
  • 2015-0614161I7 Extended reassessment period 152(4)(b)
  • 2016-0626841E5 18(5) and 20(1)(d)

April 8, 2016

  • 2014-0552071R3 Post Mortem Pipeline Planning
  • 2015-0601671E5 T4A reporting for services provided
  • 2015-0613821C6 TEI question on section 55
  • 2015-0614241C6 2015 TEI Liaison Meeting Q.6 - Specified Right
  • 2015-0614251C6 2015 TEI Meeting Q7 Donations to qualifying US charity
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