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Technical Interpretations

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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

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)

January 2, 2015

  • 2012-0471391E5 Entreposage d’inventaire à domicile
  • 2013-0491411E5 Allocation pour une automobile
  • 2013-0503861E5 Application du paragraphe 248(16)
  • 2013-0507001E5 Obligation de remplir un T2200 pour un employé
  • 2013-0509021E5 Rajustement obligatoire
  • 2014-0523911E5 FRAIS MÉDICAUX
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