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Technical Interpretations

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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

August 28, 2015

  • 2014-0544651I7 Section 85 transfer of Swap Contracts
  • 2015-0575631E5 social assistance
  • 2015-0578071E5 Reimbursement of overpayment of QPIP benefits
  • 2015-0579831E5 Tax status of Indian
  • 2015-0580791M4 Deducting the value of one's own labour
  • 2015-0585011I7 Osteopaths & naturopaths in Quebec
  • 2015-0594201E5 Election under 159(6.1)

August 21, 2015

  • 2013-0494871E5 Paragraph 128.1(6)(c)
  • 2014-0528511I7 First Nation's Land Claim Settlement Trust Income
  • 2014-0530241E5 Municipal Corporation
  • 2014-0546571E5 Foreign Tax Credit
  • 2014-0553331E5 Indian Business Income XXXXXXXXXX
  • 2014-0562271I7 Amending a partnership return - limitation period
  • 2015-0567811E5 Thin cap rules for members of a partnership
  • 2015-0570251E5 Remote work location

August 14, 2015

  • 2013-0475421E5 Section 94.2
  • 2013-0499621E5 Paragraph 212(1)(d) and Credited
  • 2014-0516501E5 Educational assistance
  • 2014-0517101E5 Self-employment assistance
  • 2014-0517111E5 Financial assistance for apprentices
  • 2014-0539611E5 T4A slips for prizes and awards from contests
  • 2014-0546641I7 Foreign exchange on a debt arising on reduction of capital
  • 2014-0549941E5 Foreign issued deferred annuities
  • 2014-0560811I7 FACL carryback – Surplus & PAS election
  • 2014-0563351E5 Mandatory conversions and interest deductibility
  • 2015-0565951E5 Legatee by particular
  • 2015-0570791E5 Eligible Dependent, Child Tax Credit, Child Care
  • 2015-0571341E5 Registered Shiatsu Therapists
  • 2015-0571801E5 Allocation of Capital Gains to Beneficiaries
  • 2015-0574271E5 Meaning of a qualifying home

August 7, 2015

  • 2013-0516071R3 Reorganization
  • 2014-0525081R3 loss consolidation
  • 2014-0556781R3 Loss consolidation
  • 2014-0559181R3 Internal Reorganization
  • 2015-0573331C6 Documentation re qualifying transfers to IPPs
  • 2015-0573801C6 Foreign affiliates - sale of property to taxpayer
  • 2015-0573821C6 Safe income
  • 2015-0573841C6 2015 CLHIA Roundtable – Winding-up and ACB
  • 2015-0573861C6 2015 CLHIA Roundtable-Regulation 2411(3)(a)election
  • 2015-0588201E5 Apportez vos appareils personnels / BYOD

July 31, 2015

  • 2014-0519981E5 Donation avec charge / Gift with a charge
  • 2014-0526991E5 Émission d'un T2202A
  • 2014-0527281E5 Tenir un établissement domestique autonome
  • 2014-0532691E5 Vente – immeuble - syndicat copropriétaire
  • 2014-0551931E5 Crédit d'impôt pour études - résidents en médecine
  • 2014-0552731E5 Apportez vos appareils personnels / BYOD
  • 2014-0554381E5 Copropriété par indivision - partage de biens
  • 2014-0560491E5 Article 22
  • 2015-0568081E5 Indian Employment Income
  • 2015-0572791E5 Société de personnes agricole familiale - BAA
  • 2015-0580391E5 Achat et location d'œuvres d'art
  • 2015-0580541E5 T1044 Filing Requirements

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
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