July 24, 2015
- 2014-0521211E5 Cartes-cadeau d’une chaîne de supermarchés
- 2014-0521891E5 Résidence principale et copropriété
- 2014-0523711E5 Allocation pour déménagement - achat de meubles
- 2014-0529991E5 Avantage pour automobile-personne liée
- 2014-0537201R3 Transaction papillon - deux actionnaires non liés
- 2014-0540861R3 Post-Mortem Planning
- 2014-0543911R3 loss consolidation
- 2014-0547181R3 loss consolidation
July 17, 2015
- 2013-0475751E5 Withholding Tax on Royalty Payments
- 2014-0565251E5 Taxation of an arbitration award
- 2015-0575911E5 Benefit to shareholder or conferred on a person
- 2015-0577801E5 Deferred Salary Leave Plan and Maternity Leave
- 2015-0580301E5 Conversion of IRA to Roth IRA while non-resident
- 2015-0580471E5 Resident in a province
- 2015-0580531E5 joint account & estate returns
- 2015-0596321E5 Follow-up to letter 2015-058735
July 3, 2015
- 2014-0559421E5 Social assistance payments under the XXXXXXXXXX program
- 2015-0564201E5 Exempt payments in a support home
- 2015-0570801E5 Exchange of Stock Options-7(1)(b) Applies
- 2015-0574481E5 Advantage tax and employee-owned securities
- 2015-0574831E5 CCC CO-PAYMENTS
- 2015-0579671E5 Application of subsection 4900(15)
- 2015-0581311E5 Application of section 7 to employee share purchase
- 2015-0582701E5 Distribution by a non-resident trust
- 2015-0582901E5 149(1)(o.2) Pension corporation
- 2015-0584611E5 PRINCIPAL RESIDENCE - DECEASED ESTATE
June 26, 2015
- 2013-0483471E5 Paragraph 7(1)(e)-subsection 110(1.1) Election
- 2014-0539151E5 146(16)(b) RRSP Transfers
- 2014-0560651I7 Net Income of Ontario Corporate Minimum Tax (CMT)
- 2014-0561001R3 Functional currency election
- 2014-0563131I7 Dependency and Indemnity Compensation
- 2014-0563801E5 Transportation allowance - remote work location
- 2015-0564671E5 Damages payment from an insurer
- 2015-0565961E5 REASONABLE MOTOR VEHICLE ALLOWANCES
- 2015-0566911E5 Swiss Pension
- 2015-0567071E5 RRIF Conversion to Life Annuity
- 2015-0570071E5 Attribution Rules Trust
- 2015-0570291R3 Foreign tax credit on income from a trust
June 19, 2015
- 2014-0544241E5 Employment Income - Employer's move to off-reserve
- 2014-0547291I7 149(1)(c) - Chief's Council
- 2014-0554111I7 Rental payments made by a band for its members
- 2014-0555581E5 LIFE INSURANCE PROCEEDS ASSIGNED AS COLLATERAL
- 2014-0555921I7 Early Childhood Worker Grant Program
- 2014-0560131E5 Subsection 249(3) - fiscal period exceeds 365 days
- 2015-0577691C6 IFA 2015, Q.1: George Weston decision
- 2015-0581501C6 IFA 2015 Q.4: Upstream loans: ss. 90(9) deduction
- 2015-0581511C6 IFA 2015 Q.3: Entity Classification
- 2015-0581521C6 IFA 2015 Q.12: Canada-Switzerland Treaty
- 2015-0581531C6 IFA 2015 Q.5: "Causality test" in 18(6) & 212(3.1)
- 2015-0581551C6 IFA 2015 Q.2: GAAR and treaty shopping
- 2015-0581561C6 IFA 2015 Q.8: 39(2.1) and FCTR
- 2015-0581571C6 IFA 2015 Q11: Application of clause 95(2)(a)(ii)(B)
- 2015-0581581C6 IFA 2015 Q.9: 95(2)(i): “proceeds”
- 2015-0581601C6 IFA 2015 Q.6: Reversal of position on 95(2)(a)(ii)(D)
- 2015-0581611C6 IFA 2015 Q7: Foreign affiliates-surplus adjustments
- 2015-0581641C6 IFA 2015 Q.10: 111(4)(e) election and 212.3
- 2015-0583821E5 212.3(7)(d) - Prescribed information
- 2015-0587351E5 2015 Federal Budget - RRIF Measures
June 12, 2015
- 2013-0495791I7 Community Relocation Program
- 2013-0498841E5 149(1.2)(b) - Meaning of Distributor
- 2013-0514581R3 XXXXXXXXXX assistance grant
- 2014-0527961R3 Deemed dividend under subsection 90(2)
- 2014-0534351I7 Non-Profit Organization - Lottery Revenue
- 2014-0536661R3 Disposition of property by a foreign partnership
- 2014-0541941E5 Disposition of a life insurance policy
- 2015-0574291I7 XXXXXXXXXX Termination Payment
June 5, 2015
- 2013-0484181E5 7(1)(e) benefit and 110(1.1) election
- 2014-0527841I7 AVANTAGE IMPOSABLE POUR AÉRONEF
- 2014-0530691E5 PROFESSIONAL MEMBERSHIP DUES
- 2014-0547711E5 Indian Pension Income - T4RSP/T4RIF
- 2014-0553001E5 Self-funded UK Personal Pension Scheme
- 2014-0558931E5 Flexible Benefit Plan
- 2015-0576831E5 "ELIGIBLE PROPERTY" - LESSEE'S INTEREST IN A LEASE
May 29, 2015
May 22, 2015
- 2014-0520721I7 Indian Tax Exemption - Business Income
- 2014-0541261R3 Post-Mortem Planning
- 2014-0542451I7 Indian Employment Income - Volunteer Firefighters
- 2014-0542791E5 NPO TAX EXEMPT STATUS
- 2014-0544221R3 Supplemental Ruling - extension of time
- 2014-0559481R3 Post Mortem Planning
- 2014-0563291E5 Working Income Tax Benefit
- 2015-0567251E5 Fees to access hydrotherapy pool
- 2015-0572891E5 International in-vitro fertilization