Video Tax News
  • About
  • Seminars
  • Products
  • Resources
  • Request a Free Sample
  • Sign in

Technical Interpretations

must be valid

June 14, 2024

  • 2024-1005791C6 2024 CALU RT-Q2-Taxation of FHSAs on Death
  • 2024-1005801C6 CALU RT - Question 11 - TOSI and AMT credit
  • 2024-1005811C6 2024 CALU RT - Q10 - TOSI and Marriage
  • 2024-1005821C6 2024 CALU RT Q7 - PACs and Trusts
  • 2024-1005851C6 2024 CALU RT – Q12 – trust reporting - bare trusts
  • 2024-1007061C6 2024 CALU Q4 - Shared Ownership & Charitable Gift
  • 2024-1007081C6 2024 CALU RT - Q5 - Gift of life insurance policy
  • 2024-1007091C6 2024 CALU RT-Q6- Shareholder benefits
  • 2024-1007101C6 2024 CALU RT - Q3 - Transfer of policy to child
  • 2024-1007121C6 2024 CALU RT Q8- IPPs & Past Service Contributions

June 7, 2024

  • 2021-0876331I7 SR&ED ITC Recapture Rules
  • 2021-0880101I7 Article 5(3)(b) of the Canada-Mexico Treaty
  • 2023-0973901I7 Loss carryback and 152(4)(b)(ii)
  • 2023-0974091I7 Interaction between s. 220(3.1) and 227.1(1)
  • 2023-0989121R3 Internal reorganization - 55(3)(a) and 55(3.01)(g)
  • 2023-0998991I7 Qualification fiscale de certaines sommes

May 31, 2024

  • 2022-0943241E5 Regulation 105
  • 2022-0943242E5 Regulation 105
  • 2022-0953541E5 Tax treatment of court awarded cost
  • 2023-0959911E5 Indian Act tax exemption and Employment Income
  • 2023-0969111R3 Multi-wing split-up butterfly

May 24, 2024

  • 2015-0596761E5 Traitement fiscal
  • 2022-0958521R3 foreign absorptive mergers
  • 2023-0964601R3 Loss consolidation arrangement
  • 2023-0996201E5 Employment income to sole shareholder

May 17, 2024

  • 2020-0856851I7 Ordinary Course of Business
  • 2021-0892121I7 Classification of SCS
  • 2023-0962831E5 Active business income – Income from solar panels
  • 2023-0993651R3 Post-mortem pipeline

May 10, 2024

  • 2017-0735631E5 Distribution of funds from an IRA and 401(k)
  • 2020-0850381I7 Article V(4) of the Canada-U.S. Treaty
  • 2020-0853221R3 Split-up butterfly: investment company
  • 2022-0951441E5 Replacement Property – Undivided Interest

May 3, 2024

  • 2023-0984161M4 Motor vehicle allowance rates for small businesses
  • 2024-1005011E5 Safe income

April 26, 2024

  • 2022-0946251C6 2022 CPA Can Prov Roundtable Q10 Home Office Expenses
  • 2022-0947201C6 CPAC Roundtable–Question12–TOSI - Excluded Busines
  • 2022-0947601C6 CPA Provincial Roundtable Question 3
  • 2023-0983041C6 2023 CPAC - Q7 – Home Office Expenses
  • 2023-0983051C6 2023 CPAC – Q8 – Automobile Expenses
  • 2024-1016011E5 General Anti-Avoidance Rule

April 19, 2024

  • 2019-0829611C6 TEI 2019 Conference Question E1- Pays or Credits
  • 2021-0887651C6 2021 IFA Q6 - Arbitration
  • 2021-0908201C6 Vente d'un bien détenu en copropriété par indivisi
  • 2021-0914351C6 2021 TEI Conference – Q3(b)(i) – Form T2200
  • 2022-0923181C6 TEI Question 5 - Regulation 102
  • 2024-1006981E5 METC - Costs to obtain reproductive material

April 12, 2024

  • 2021-0917031E5 UK pensions and lifetime allowance charge
  • 2022-0927891E5 XXXXXXXXXX Program - Deductibility of Costs
  • 2022-0939331E5 Workers’ Compensation Settlement
  • Previous
  • 1
  • ...
  • 5
  • 6
  • 7
  • ...
  • 56
  • Next

Monthly Tax Update

For additional commentary on Technical Interpretations, court cases, government releases, and conference materials in a single practical document specifically geared toward owner-managed businesses, see Video Tax News Monthly Tax Update newsletter.

This effective summary and flagging tool is the most efficient way to ensure that you, your firm, and clients are fully supported and armed for whatever challenges are thrown your way.

Packages start at $470/year.

Learn More

Subscribe To Our Mailing List

Stay in the know! Sign up to receive the monthly Life in the Tax Lane 10-minute videos direct to your inbox. These free videos for Canadian tax professionals feature rapid-fire discussion of select recent developments in the wonderful world of Canadian tax presented by the Video Tax News Team. By signing up, you also consent to receive marketing messages. Look forward to being in the know about new products, promotions and other updates. We typically send out 1-2 marketing emails a month. You can withdraw your consent at any time.

See our privacy policy for more details

  • Contact
  • Disclaimer
  • Copyright
  • Privacy Policy
  • Terms of Service
  • Income Tax Credit Information
Contact Us

1.877.438.2057
info@videotax.com
© 2025 Video Tax News
All rights reserved.