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Technical Interpretations

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January 26, 2024

  • 2018-0746741E5 Eligible dividend allocation
  • 2019-0792651I7 10(8) of the Canada-UK Tax Treaty
  • 2020-0859851R3 Foreign accrual tax and underlying foreign tax
  • 2022-0955451R3 Post mortem pipeline

January 19, 2024

  • 2016-0654081E5 Transfer of life insurance
  • 2019-0822121E5 Transfer of life insurance policy from a trust to its corporate beneficiary
  • 2020-0866651E5 Transfer of life insurance
  • 2023-0978631C6 CELIAPP - Autoconstruction d'une habitation - FHSA - Self-construction

January 12, 2024

  • 2019-0817051R3 Reorganization
  • 2019-0817961R3 Swiss Collective Investment Scheme

January 5, 2024

  • 2022-0933091R3 Single-Wing Split-Up Butterfly
  • 2023-0987091I7 Trailing Commissions and Dealer Rebates

December 29, 2023

  • 2022-0950421I7 Part-Year Resident - Federal Surtax & Prov Tax
  • 2022-0950431I7 BC MCFD - Youth transition payments

December 22, 2023

  • 2017-0684761E5 Subsection 138(1) and paragraph 149(1)(l)
  • 2019-0819351I7 Barbados Treaty Limitation Period
  • 2023-0984971E5 Disposition - Shares used as loan collateral

December 15, 2023

  • 2019-0798021I7 Assessment under 159(3)
  • 2019-0810391I7 Offshore Investment Fund Property:
  • 2020-0836351I7 212(1)(d)/Copyrights/Trademarks/XXXXXXXXXX

December 8, 2023

  • 2020-0853561C6 IFA 2020 Q.6: Subsection 212.3(9) & The GAAR
  • 2020-0868031I7 Disposition of Foreign Currency
  • 2021-0887521C6 IFA2021 Q7: Section 247, FAPI & Subsection 80.4(2)
  • 2021-0905311E5 NPO and sale of property

December 1, 2023

  • 2016-0659031I7 Attendance of board of directors meeting by phone
  • 2017-0720181I7 Application of 15(2) and 215(6)
  • 2022-0950461R3 Continuation of a Bermudian LP to a Delaware LP

November 24, 2023

  • 2020-0837811I7 Suspended loss
  • 2021-0895571E5 Clarification of Comments in 2020-086483
  • 2022-0923451R3 55(3)(a) internal reorganization
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