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Technical Interpretations

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November 6, 2015

  • 2015-0572091C6 2015 STEP – Q2 – Meaning of Graduated Rate Estates
  • 2015-0572101C6 2015 STEP - Q5 - Subsection 104(13.3)
  • 2015-0572121C6 2015 STEP - Q6- Subsection 104(13.4)
  • 2015-0572131C6 2015 STEP Q1- Tax Year of Graduated Rate Estate
  • 2015-0572141C6 2015 STEP–Q7-Deemed Res Trust-subsection 94(10)
  • 2015-0572151C6 2015 STEP – Q15 - Tax Audit & Net Worth Statements
  • 2015-0572181C6 2015 STEP - Q16 - Offshore Tax Informant Program
  • 2015-0572191C6 2015 STEP - Q17 - Update on FATCA Info Exchange
  • 2015-0572201C6 2015 STEP Q3 Redeemable Preferred Shares and 18(4)
  • 2015-0578041E5 Designation of an ERI
  • 2015-0578541C6 2015 STEP – Q10 - Interest in a Trust as TCP
  • 2015-0578551C6 2015 STEP–Q11-Subsection 118.1(5.1)-sub property
  • 2015-0578561C6 2015 STEP - Q12 - Gift to public foundation
  • 2015-0581921C6 2015 STEP - Q9 - Non-Qualifying Country
  • 2015-0581931C6 2015 STEP Q4 - Competent Authority Assistance
  • 2015-0581941C6 2015 STEP - Q 13- T3 return Q 10
  • 2015-0581951C6 2015 STEP – Q14 - Question 6 on the T3 Return
  • 2015-0581961C6 2015 STEP – Q8 - Foreign entity classification
  • 2015-0583221E5 Redemption by a cooperative of its own shares
  • 2015-0590501E5 Spousal sharing
  • 2015-0592051I7 Medical residents– situations similar to Kandasamy
  • 2015-0595111E5 Amount paid pursuant to 104(24)

October 30, 2015

  • 2013-0513411R3 Société de professionnels
  • 2014-0563221R3 Supplemental ruling - 212(1)(b)
  • 2015-0575921I7 Recapture arising in statute-barred years
  • 2015-0576961R3 Inter vivos transfer of farm land to adult children
  • 2015-0588751E5 Medical marihuana - METC
  • 2015-0588871E5 Taxation of insurance contract commission income
  • 2015-0589611E5 loss consolidation arrangements
  • 2015-0589861R3 Supplemental Ruling - extension of time
  • 2015-0596921E5 Conversion from inventory to capital

October 23, 2015

  • 2014-0558881I7 Employment at a Special Work Site
  • 2015-0567981I7 Refundable ITC
  • 2015-0569011I7 Clergy Residence Deduction
  • 2015-0576461E5 Clergy Residence Deduction
  • 2015-0580291E5 Child Care Expenses - pre-employment costs
  • 2015-0580521E5 Settlement amount for disability benefits
  • 2015-0581431E5 Private health services plan deduction
  • 2015-0584931I7 Qualified Donee - XXXXXXXXXX

October 16, 2015

  • 2015-0582411E5 Standby charge - employee required to use vehicle
  • 2015-0590681I7 Application of paragraph 162(10.1)(e) penalty

October 9, 2015

  • 2013-0495611E5 Withholding on incentive payments to non-residents
  • 2015-0572541R3 Foreign Tax Credit on Transfer of 401(k) to RRSP
  • 2015-0572771I7 T1135 - Normal Reassessment Period

October 2, 2015

  • 2014-0517081E5 Assistance for individuals with disabilities
  • 2014-0517091E5 Wage Subsidies
  • 2014-0553731I7 Deduction of Terminal Loss - Wind-up
  • 2015-0581681E5 Non-resident trust rules
  • 2015-0584181E5 Eligible Travel costs for the METC
  • 2015-0584221E5 T4A requirement- elementary scholarships

September 25, 2015

  • 2014-0563611E5 Call Centre - Location of the services performed
  • 2015-0602751E5 Capital gains deduction and section 84.1

September 18, 2015

  • 2014-0534121R3 Canadian Exploration Expenses - New Mine
  • 2014-0548491R3 Split-up XXXXXXXXXX Butterfly
  • 2015-0583081I7 Refund Request - Normal Reassessment Period
  • 2015-0587981E5 Renunciation of CRCE
  • 2015-0592441E5 Test wind turbines

September 11, 2015

  • 2013-0490651R3 Single-wing Split-up Farm Butterfly
  • 2014-0552711E5 Application of paragraph 251(5)(b)
  • 2014-0553181E5 Graduated rate estate
  • 2014-0553991E5 General Info re IPPs
  • 2015-0569061I7 Non-interest-bearing loan to a controlled foreign affiliate
  • 2015-0571271E5 Affiliated Trusts under Paragraph 251.1(1)(h)

September 4, 2015

  • 2013-0514561R3 Payment in lieu of continued PHSP coverage
  • 2014-0530371R3 Combination of credit unions
  • 2014-0533601R3 Spin-off butterfly - subsection 55(2)
  • 2014-0548621R3 Post Mortem Pipeline Planning
  • 2015-0596841E5 Definition of personal trust
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