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Technical Interpretations

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October 17, 2014

  • 2012-0451411E5 Mutual Holding Corporation
  • 2012-0472821R3 149(1)(c) Ruling
  • 2012-0473041R3 First Nation - Limited Partnership
  • 2014-0531441E5 Unfunded LTD plan payment to non-resident employee
  • 2014-0543091E5 UK Personal Pension - RRSP

October 10, 2014

  • 2013-0506691I7 Capital Losses - Health & Welfare Trusts
  • 2014-0522541E5 Application of 12(1)(x)
  • 2014-0522551E5 Income for retired partner
  • 2014-0524951E5 DEBT FORGIVENESS; LIABILITY ON DISSOLUTION
  • 2014-0528201E5 Northern residents travel allowance
  • 2014-0528361E5 premium on redemption of foreign affiliate shares
  • 2014-0532941E5 T5 reporting obligations
  • 2014-0535011E5 Medical expenses - Generator and vehicle expenses

October 3, 2014

  • 2013-0479701R3 Transfer of US dollar loan
  • 2013-0495091E5 Reimbursement of employee’s foreign tax
  • 2013-0499041I7 Subparagraph 149(5)(e)(ii)
  • 2014-0518841E5 149(1)(l) - Fundraising
  • 2014-0521411I7 149(1)(c)
  • 2014-0525991M4 Tax Treatment of Monetary Inheritances
  • 2014-0528231I7 Dépenses en immobilisation en RS&DE
  • 2014-0529221E5 CHANGEMENT DE MÉTHODE POUR DÉCLARER UN GAIN
  • 2014-0529741E5 Frais afférents à un véhicule à moteur (chantiers)
  • 2014-0530631E5 Alinéa 1100(1)a.1) du Règlement
  • 2014-0545001I7 Grants paid to employers of reservists

September 26, 2014

  • 2012-0444181M4 TUITION TAX CREDIT - EXAM FORM
  • 2013-0509291E5 RESEARCH GRANTS
  • 2013-0511761R3 CROSS-BORDER FINANCING CANADA - USA
  • 2014-0519801I7 DOCUMENT #2013-049684
  • 2014-0524321I7 NEW BRUNSWICK DRUG PLAN - PREMIUMS
  • 2014-0525691E5 DEDUCTIBILITY OF SUPPORT AMOUNTS
  • 2014-0527921E5 "EXEMPT TRUST" UNDER S. 233.2(1)
  • 2014-0528041E5 AMOUNT FOR THE ELIGIBLE DEPENDANT
  • 2014-0528171E5 CONDOMINIUM CORPORATIONS AND 149(1)(l)
  • 2014-0529101E5 METC - HYPERBARIC OXYGEN THERAPY
  • 2014-0529231E5 PARTNERSHIP TO SOLE PROPRIETORSHIP
  • 2014-0529481E5 SCHOLARSHIP EXEMPTION
  • 2014-0529511E5 MEDICAL EXPENSES- SUPPLEMENTS AND VITAMINS
  • 2014-0529881I7 EMPLOYER PAID TUITION
  • 2014-0529901E5 MEDICAL EXPENSE - VASECTOMY REVERSAL
  • 2014-0530721E5 MEDICAL EXPENSES - OUT OF COUNTRY
  • 2014-0539581E5 HOME BUYERS PLAN - FIRST TIME HOME BUYER
  • 2014-0542121I7 PAYMENTS FROM THE PROVINCE OF BC
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