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Technical Interpretations

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April 3, 2015

  • 2014-0523691R3 Non-Viable Contingent Capital
  • 2014-0524371E5 ASSESSMENT BEYOND NORMAL REASSESSMENT PERIOD
  • 2014-0531601E5 OPSTC - "tangible property that is leased"
  • 2014-0532801I7 film or video production services tax credit
  • 2014-0534301E5 Canadian Withholding Tax on Retiring Allowance
  • 2014-0539841E5 TESTAMENTARY TRUST
  • 2014-0541961E5 RPP and CPP payments-former employee of Consulate
  • 2014-0542281E5 Foreign affiliate - prescribed foreign accrual tax
  • 2014-0553351E5 RPP payments-former employee of Embassy
  • 2014-0560961E5 TREATMENT OF CREDITOR THAT HAS SEIZED PROPERTY
  • 2014-0561281R3 Supplementary ruling

March 27, 2015

  • 2012-0469761E5 Rights or things
  • 2013-0479861I7 SECTION 116 & FORFEITED DEPOSITS ON REAL PROPERTY
  • 2013-0498651R3 Single-Wing Split-up Butterfly
  • 2013-0503941E5 Priority of subsections 135(2) or 135.1(3)
  • 2013-0513211R3 Butterfly Transaction
  • 2014-0517481E5 Third Party Fundraising
  • 2014-0522261E5 SHAREHOLDER BENEFIT ON LEASEHOLD IMPROVEMENTS
  • 2014-0528291R3 Butterfly Reorganization
  • 2014-0531331I7 Withholdings on retiring allowance
  • 2014-0535921I7 Commission d'agent de location
  • 2014-0539031R3 Butterfly Reorganization
  • 2014-0541991E5 OBJECTION – ELIGIBLE DIVIDEND DESIGNATION
  • 2015-0564611E5 Definition of farming
  • 2015-0569601E5 Contribution to a TFSA

March 20, 2015

  • 2013-0484501E5 Article XV of Canada-U.S. Treaty
  • 2014-0537941E5 Non-Profit Organization – fibre-optic cable
  • 2014-0540631I7 S.261 and loss carryback request
  • 2014-0549761I7 Internally generated goodwill & excluded property
  • 2014-0551121I7 Interest deductibility
  • 2015-0567231E5 Qualified farm or fishing property

March 13, 2015

  • 2014-0517511E5 Withholding tax and deemed resident trust
  • 2014-0545051E5 Subsections 98(1) and 98.1(1)
  • 2014-0547271E5 SERP AND LUMP-SUM AVERAGING
  • 2014-0547501E5 Certificates of residency and partnerships
  • 2014-0547871R3 Supplemental ruling
  • 2014-0548041E5 LEASING PROPERTIES

March 6, 2015

  • 2013-0511051E5 Employer loan to RCA
  • 2014-0531221I7 Montants forfaitaires accordés aux témoins
  • 2014-0533151I7 QUALIFIED DONEE – XXXXXXXXXX
  • 2014-0534681E5 Interaction of subsections 69(11) and 70(9.01)
  • 2014-0535341I7 Retiring Allowance transfer to RCA
  • 2014-0540411E5 Crédit d'impôt pour études
  • 2014-0555271E5 Foreign Retirement Account - Isle of Man
  • 2014-0557251E5 paragraph 110.1(1)c) and clause 55(3)(a)(i)(B)
  • 2014-0560281E5 Arena and skateboard park - CCA classes
  • 2014-0563261E5 CONVERTING RRIF TO LIFE ANNUITY
  • 2015-0565741E5 Canadian-controlled private corporation

February 27, 2015

  • 2013-0511391E5 Deemed disposition of capital interest in personal trust
  • 2014-0526451I7 Assessment beyond the normal reassessment period
  • 2014-0534981I7 Subsection 40(3.4)
  • 2014-0537161R3 Reduction of stated capital
  • 2014-0539631I7 Restrictive Covenants-Part XIII (Luxembourg)
  • 2014-0544501E5 Employment expenses – driver training
  • 2014-0546581E5 Partnership interest excluded property
  • 2014-0563251E5 Employer paid course - requirement of employment

February 20, 2015

  • 2013-0480881E5 Disposition of Eligible Funeral Arrangement Contracts
  • 2013-0490141I7 Charitable Donations
  • 2013-0510751E5 Cooperatives and Dividend Refund
  • 2014-0537851E5 research grant, fellowship, employment income
  • 2014-0540621I7 ESTATE OF THE LATE XXXXXXXXXX
  • 2014-0543931E5 Retroactive support Amount

February 13, 2015

  • 2014-0530711E5 Indian Tax Exemption - Employment Income
  • 2014-0538031C6 Capital gain
  • 2014-0538161C6 ACB of interests in a partnership
  • 2014-0552451E5 Active business income
  • 2014-0560121E5 149(1)(c) exemption & qualified donee registration
  • 2014-0561101E5 Replacement Property - Involuntary Disposition

February 6, 2015

  • 2014-0529981I7 Allocation of partnership loss to a former partner
  • 2014-0530911I7 Transfer pricing secondary adjustments
  • 2014-0530981I7 Délai de 10 ans expiré - 152(4.2)
  • 2014-0535591e5 REVENU TRAVAILLEUR AUTONOME
  • 2014-0535611E5 Changement d’usage suivi d’un roulement
  • 2014-0536261E5 Bien à usage personnel
  • 2014-0544201E5 Non-profit organization
  • 2014-0547491R3 REIT entering into new LP
  • 2014-0555511E5 Spousal sharing of charitable gifts

January 30, 2015

  • 2013-0498551R3 Loss Consolidation
  • 2013-0509771E5 Oil & gas payments made to U.S. resident
  • 2013-0511381E5 Disposition subject to warranty
  • 2013-0514551R3 Convertible Debentures and Paragraph 212(1)(b)
  • 2014-0520431R3 Advanced Income Tax Ruling Request
  • 2014-0525441R3 loss consolidation arrangement
  • 2014-0528451C6 Cost of Making Voluntary Disclosure
  • 2014-0535361E5 Debt forgiveness rules
  • 2014-0536001R3 Supplemental to Ruling 2013-051455
  • 2014-0541921E5 Whether a contingent amount is an excluded obligation?
  • 2014-0543891E5 Régime privé d’assurance-maladie
  • 2014-0545041E5 Registered plans - Excluded property
  • 2014-0545181E5 ACB of shares held in RRSP
  • 2014-0546091I7 Indemnités lors d'une négociation de gré à gré
  • 2014-0547641E5 Liability to pay tax
  • 2014-0551641E5 WINDING-UP AND SUBSECTION 42(1)
  • 2014-0551841E5 SUBSECTIONS 44(1) AND 69(11) OF THE ACT
  • 2014-0555801M4 Kilometre rates for medical expenses
  • 2015-0564641E5 Spousal and Business Partners
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