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Technical Interpretations

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August 16, 2024

  • 2021-0910431R3 Loss consolidation arrangement
  • 2022-0935291E5 Mineral Resource Cert - XXXXXXXXXX
  • 2023-0970581E5 Mineral Resource Cert - XXXXXXXXXX Project

August 9, 2024

  • 2023-0967551E5 Mineral Resource Cert - XXXXXXXXXX
  • 2023-1000061E5 Meaning of "wood waste"
  • 2024-1004651E5 QZETMA: Battery Separators

August 2, 2024

  • 2021-0898221R3 Loss consolidation arrangement
  • 2022-0936261I7 Application of the Canada-US treaty to expats
  • 2023-0999421M4 Bill C-3 - exemption from tax under the Indian Act

July 26, 2024

  • 2022-0958821E5 T5 filing requirement and impaired debt
  • 2023-0969661R3 Post-mortem Pipeline
  • 2024-1003831E5 Active assets - intangible assets

July 19, 2024

  • 2022-0944461E5 NPO - Residential housing co-operative
  • 2022-0958681R3 Conversion to open-end unit trust
  • 2023-0964831I7 Guaranteed payments to non-resident athletes

July 12, 2024

  • 2023-0961541E5 Retiring allowance – instalment payments
  • 2024-1003171I7 Application of subsection 152(1.7)
  • 2024-1013141E5 Indigenous owned land trust

July 5, 2024

  • 2023-0961551R3 Loss Consolidation Ruling
  • 2023-0984281R3 Remote services and permanent establishment
  • 2024-1005781C6 2024 CALU RT - Q9 - Notifiable Transactions

June 28, 2024

  • 2019-0826411I7 Classification of a Burkina Faso SARL
  • 2022-0958241R3 Public Spin-Off Butterfly
  • 2023-0973911R3 Loss Consolidation Ruling
  • 2024-1003041I7 Ontario Made Manufacturing ITC ("OMMITC")

June 21, 2024

  • 2020-0864031I7 Application of subparagraph 95(2)(a)(i)
  • 2023-0984301E5 Code 5 - Reducing inclusion under para 12(1)(x)
  • 2023-0994301R3 Loss consolidation arrangement
  • 2023-0994501I7 Non-resident non-arm's length transfer of property
  • 2024-1002821E5 Employer Crowdfunding Contributions

June 14, 2024

  • 2024-1005791C6 2024 CALU RT-Q2-Taxation of FHSAs on Death
  • 2024-1005801C6 CALU RT - Question 11 - TOSI and AMT credit
  • 2024-1005811C6 2024 CALU RT - Q10 - TOSI and Marriage
  • 2024-1005821C6 2024 CALU RT Q7 - PACs and Trusts
  • 2024-1005851C6 2024 CALU RT – Q12 – trust reporting - bare trusts
  • 2024-1007061C6 2024 CALU Q4 - Shared Ownership & Charitable Gift
  • 2024-1007081C6 2024 CALU RT - Q5 - Gift of life insurance policy
  • 2024-1007091C6 2024 CALU RT-Q6- Shareholder benefits
  • 2024-1007101C6 2024 CALU RT - Q3 - Transfer of policy to child
  • 2024-1007121C6 2024 CALU RT Q8- IPPs & Past Service Contributions
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