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).
November 28, 2014
- 2012-0446701R3 Butterfly reorganization
- 2013-0488881E5 Upstream Loan
- 2013-0500251R3 Butterfly Reorganization
- 2013-0513281E5 Interaction entre 42(1) et 39(1)c)
- 2014-0517691R3 Butterfly Transaction
- 2014-0523221R3 Amalgamation of mutual funds
- 2014-0526781E5 Employee benefit - RESP donation
- 2014-0528521E5 Payment of management fees by employer
- 2014-0529291R3 Use of a trust by a charitable organization
- 2014-0534001E5 Taxability of safety incentive awards and prizes
- 2014-0538591I7 FX losses on CFA wind-up
- 2014-0547551E5 Acquisition of Control
- 2014-0553131E5 Change in legal title
- 2014-0555061E5 Canada-Japan Income Tax Convention, Article 13
November 21, 2014
- 2011-0415811R3 Internal reorganization
- 2014-0523531E5 Employment Income Earned by an Indian
- 2014-0527411E5 Crédit d'impôt pour volontaires - 118.07
- 2014-0531421E5 Employment Income Earned by an Indian
- 2014-0533671E5 METC-Part of a hip replacement
- 2014-0534671C6 D&D Livestock
- 2014-0534811C6 Interest deductibility
- 2014-0534841C6 Majority-interest beneficiary
- 2014-0537191E5 Social assistance- gift cards
- 2014-0537591E5 Indian Employment and Pension Income
- 2014-0540461I7 Indian Tax Exemption - RRSPs, RRIFs
- 2014-0540961E5 Taxability of Support Payments
- 2014-0545611E5 Lump-sum support payments