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Technical Interpretations

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April 1, 2016

  • 2014-0532201R3 Corporate reorganization
  • 2015-0582101R3 loss utilization
  • 2015-0604071R3 Loss Consolidation Arrangement
  • 2015-0604851R3 Post Mortem Pipeline Planning
  • 2015-0606721R3 Post Mortem Hybrid/Partial Pipeline Planning

March 25, 2016

  • 2015-0564981R3 "cross-statute" amalgamation
  • 2015-0604521E5 ACB increase in paragraph 55(3)(a) reorganization
  • 2015-0608261E5 Splitting of a Multiple Life Insurance Policy
  • 2015-0613961E5 Patronage dividends - partnership income
  • 2016-0633111E5 CCA Class of a drone

March 18, 2016

  • 2015-0603891E5 Indian Employment Income and Dividend Income
  • 2016-0630281E5 Redemption of shares and changes to 55(2)
  • 2016-0632941I7 BEPS exchange of tax rulings
  • 2016-0632942I7 BEPS exchange of tax rulings

March 11, 2016

  • 2014-0539951E5 Foreign Currency Denominated Dividends
  • 2014-0540881R3 Multi-wing split-up butterfly
  • 2014-0545531R3 Post-Mortem Pipeline Planning
  • 2015-0592251R3 Supplemental ruling
  • 2015-0605901R3 Présomption de gain en capital
  • 2016-0631181I7 Specified foreign property - mineral rights

March 4, 2016

  • 2014-0555291I7 Interest deductibility
  • 2015-0568921E5 Education tax credit-number of months of enrolment
  • 2015-0570381I7 Exemption under paragraph 149(1)(o.2)
  • 2015-0598481I7 Eligibility of Expenses
  • 2015-0599661E5 Meaning of job coaching - disability supports
  • 2015-0607311E5 Junior golf memberships
  • 2015-0612331I7 Oocyte preservation
  • 2015-0621231I7 Insulin pens

February 26, 2016

  • 2014-0549281E5 Paragraph 212(1)(d) and Patent License
  • 2014-0556881E5 Bill C-43 – Calendar year for testamentary trusts
  • 2015-0596851E5 Refund of Section 116 Withholding
  • 2015-0618601E5 Earned or Unearned Revenue
  • 2016-0625261E5 Payment for property injuriously affected

February 19, 2016

  • 2015-0586673I7 Self-governing First Nations in the Yukon and BC
  • 2015-0596731I7 Forgiveness of employee debt - amount deemed nil
  • 2015-0598491I7 91(5) & FAPI included per “old” 94(1)(c)(i)(C)
  • 2015-0601081I7 Indian Income - Pension Transferred on Divorce
  • 2015-0606511I7 104(4) and improvements made to a capital property
  • 2015-0610201E5 HBP-Acquisition of a condominium unit
  • 2015-0620821I7 Withholding of income tax at source

February 12, 2016

  • 2014-0550641E5 Absorptive merger-exchange of shares
  • 2014-0560831I7 International shipping
  • 2015-0565601E5 Acceptable uses of accumulated surplus by an NPO
  • 2015-0605581E5 Treatment of insurance proceeds and recapture
  • 2015-0608781E5 Associated corporations - discretionary trust
  • 2015-0617601E5 Pipeline followed by butterfly
  • 2015-0617731E5 55(2) and creditor proofing

February 5, 2016

  • 2011-0423901E5 Designation of an ERI
  • 2012-0457671I7 Treaty triangulation - Article 15
  • 2013-0496461E5 Non-resident donor
  • 2014-0558321I7 Qualified Donee - XXXXXXXXXX
  • 2015-0569861R3 Loss consolidation arrangement
  • 2015-0578031R3 Transaction papillon
  • 2015-0585911R3 Supplemental Ruling
  • 2015-0588551R3 Post-Mortem Planning
  • 2015-0600081I7 Adjusted income & income from Support Trust
  • 2015-0617771E5 Bump calculation
  • 2015-0622991E5 Reasonableness of intercorporate management fees
  • 2015-0624191E5 Investment tax credit - processing facility

January 29, 2016

  • 2008-0289461I7 Netherlands Antilles private foundation
  • 2015-0610561C6 2015 CTF Q.9 - s. 95(2)(a)(ii)(D)(IV)(2)
  • 2015-0610601C6 2015 CTF Q.10 Thin cap - foreign currency debt
  • 2015-0610611C6 2015 CTF Q.7, Entity Classification
  • 2015-0610621C6 2015 CTF Q.8 - FA Liquidation and upstream loans
  • 2015-0610641C6 2015 CTF Q.12 - Form T1135 - Jointly held property
  • 2015-0610651C6 2015 CTF Q.6(a), Purpose Test
  • 2015-0610661C6 2015 CTF Q.6(c), Safe Income
  • 2015-0610671C6 2015 CTF Q.6(b) Loss Consolidation and Section 55
  • 2015-0610681C6 2015 CTF Q.6(d), Use of 84(3) Dividend
  • 2015-0610691C6 T2 Late-Filing: Impact on Div. Refund and RDTOH
  • 2015-0610701C6 2015 CTF Q. 4, Surplus Stripping and GAAR
  • 2015-0610711C6 2015 CTF Q.11, Impact of the Descarries decision
  • 2015-0610741C6 2015 CTF Q. 13 medical expense tax credit
  • 2015-0610751C6 2015 CTF Q5 PHSP update
  • 2015-0610791C6 2015 CTF Q. 3 Provincial residency of a Trust
  • 2015-0610801C6 2015 CTF Q#2-Salary Deferral Arrangements
  • 2015-0623551C6 2015 CTF Q.6(e), Creditor Proofing
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