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
January 23, 2015
- 2013-0473751I7 GOLD INDIAN INVESTMENT
- 2013-0474101E5 NPO wind-up - asset distribution
- 2013-0500491E5 Pension from XXXXXXXXXX
- 2014-0518931E5 Adoption Expense Tax Credit-Surrogacy
- 2014-0522451E5 149(1)(l) - Admin Fund Management
- 2014-0522991C6 Safe Income
- 2014-0523581E5 Prestations de RPA - Exonération
- 2014-0525231I7 Foreign tax credit
- 2014-0529281E5 Employee Stock Option Plan and T1135 reporting
- 2014-0531251I7 Directors' Liability
- 2014-0532051I7 Rent and Part XIII Tax
- 2014-0533091I7 First Nation - Penalty Exemption
- 2014-0533871E5 Corporation Loss Continuity and Application
- 2014-0535041E5 BIEN DE REMPLACEMENT – LOCATION D’IMMEUBLES
- 2014-0535561I7 Application du paragraphe 249(3)
- 2014-0535661R3 73(3) Rollover of Farm Property to Child
- 2014-0536851E5 Terre à bois et Plan d’aménagement forestier
- 2014-0538901E5 Refund Sought/Notices of Objection, ss. 164(1)
- 2014-0539191E5 ASPA under 34.2(2)
- 2014-0539231E5 Indian Employment Income
- 2014-0539401I7 REQUEST FOR RETROACTIVE CHANGE IN FISCAL PERIOD
- 2014-0539641E5 Employment Income Earned by a Nisga’a citizen
- 2014-0540031E5 Community Contribution Company (C3)
- 2014-0540731E5 Medical Tax Credit- Block Fees
- 2014-0542061E5 Section 15(2.12), follow up to 2014-051943
January 16, 2015
- 2012-0451771R3 Deferred Salary Leave Plan (DSLP) - ITR 6801(a)
- 2012-0457101R3 Proposed amendments to a Deferred Share Unit Plan
- 2013-0476081E5 Allocation pour une automobile
- 2013-0478751R3 149(1)(c) Ruling - Indian Band and Partnership
- 2013-0478761R3 149(1)(c) Ruling - Indian Band and Partnership
- 2013-0487791E5 Période d'amortissement du revenu d'emphytéose
- 2013-0513321E5 Ontario CMT- mark-to-market accounting adjustments
- 2014-0523861E5 Clause pénale
- 2014-0527221R3 Disposition of shares under Canada-Israel Treaty
- 2014-0528211E5 Cotisation payée par l'employeur
- 2014-0529311E5 Change the fiscal period end of a partnership
- 2014-0532121E5 Frais professionnels - Divulgation volontaire
- 2014-0532281I7 Chambre des communes-donataire reconnu 149.1(1)
- 2014-0533361I7 Ligne directrice 4
- 2014-0534251I7 Indian Tax Exemption - Settlement Payments
January 9, 2015
- 2012-0435221R3 CCPC SAR Plan
- 2012-0457981E5 Restorative payment to registered plan
- 2013-0495621C6 Changement usage - Duplex
- 2013-0506191E5 copyright photographs
- 2013-0511791E5 Eligible retiring allowance
- 2013-0513271E5 Ontario CMT mark-to-market accounting adjustments
- 2014-0538101C6 Avantage automobile en vertu de 15(5)
- 2014-0538121C6 Détermination de la JVM des actions
- 2014-0538131C6 revenus d'achats intégrés
- 2014-0538621C6 Disposition en contrepartie de 1$
- 2014-0546701C6 Q. 1 Derivative Forward Agreement
- 2014-0546911C6 Q.2 Loss Consolidations
- 2014-0547251C6 Q.3 - RESTRICTIVE COVENANTS
- 2014-0547311C6 Q.5 - Streaming partnership income
- 2014-0547321C6 Q.6 97(2) Canadian Partnership Requirement
- 2014-0547401C6 Q.4 212.1 and the GAAR
- 2014-0549621C6 Q.7 XXIX-A(3) Active Trade or Business Test
- 2014-0550191I7 SUBSECTIONS 89(11) and 249(3.1)
- 2014-0550441C6 Q.9 95(6)(b) Post Lehigh
- 2014-0550511C6 Q.8 95(2)(b)(ii)
December 5, 2014
- 2014-0534821C6 Question 2 - APFF Round Table
- 2014-0534831C6 Late-filed 86.1 election & 220(3.5) penalty
- 2014-0534851C6 251.1(3) Definition of "contributor"
- 2014-0538041C6 STOCK DIVIDEND
- 2014-0538071C6 Related Group
- 2014-0538081C6 Connected corporations
- 2014-0538091C6 Impact of the Descarries Case
- 2014-0538151C6 Section 143.4 & Reverse Earn-out
- 2014-0538171C6 Winding-up of a partnership
- 2014-0538181C6 Surplus accounts calculation
- 2014-0538201C6 Cost of property
- 2014-0538211C6 Various issues re: administration of the Act
- 2014-0538251C6 Application of subsection 75(2) after Sommerer
- 2014-0538281C6 Insured annuity
- 2014-0538631C6 CURRENCY CONVERSIONS AVERAGE FOREIGN EXCHANGE RATE
- 2014-0538641C6 Application of 248(35), (36) and (37)(g).