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Technical Interpretations

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November 17, 2023

  • 2018-0779061I7 Deducting losses for AMT purposes
  • 2020-0845011E5 Real estate investment trust - subsection 122.1(1)
  • 2021-0881161E5 NY State Social Security Taxes and FTC
  • 2021-0884691E5 Remuneration received by sole shareholder of Corp

November 10, 2023

  • 2023-0971701C6 Life insurance – contractual changes
  • 2023-0971711C6 Reimbursement by advisor of policyholder expense
  • 2023-0971721C6 CLHIA 2023 - Shares owned by life interest trust
  • 2023-0974191C6 IPPs & Investments
  • 2023-0974211C6 Copycat annuity

November 3, 2023

  • 2021-0895261E5 Application of subsection 162(7) to a T3 return
  • 2021-0918031I7 Ontario CMT - corrected adjusted net loss balance
  • 2022-0954801E5 Interaction of subsections 227(8), (8.3) and (8.5)
  • 2023-0962611I7 Paragraph 60(v.2) deduction for a bankrupt

October 27, 2023

  • 2023-0959571C6 STEP 2023 - Q6 - Non-Resident Trust and Canadian Charity
  • 2023-0959581C6 STEP 2023 - Question 7 - Deemed Resident Trust and the Resident Portion
  • 2023-0959591C6 STEP 2023 – Q12 – Corporate Beneficiary and CDA
  • 2023-0959621C6 STEP 2023 - Q17 - Foreign Reporting, Estate,
  • 2023-0959801C6 STEP 2023-Q5- Subsection 94(8) Recovery Limit
  • 2023-0961291C6 STEP 2023 – Q8 – Trust and Related
  • 2023-0961301C6 STEP 2023 – Q9 - Paragraph 20(1)(ww)
  • 2023-0961311C6 STEP 2023 - Question 2 – Worthless Property
  • 2023-0961321C6 STEP 2023 - Q16 – Damages in Respect of Personal Injury or Death
  • 2023-0961341C6 STEP 2023 – Q 1 - Personal-Use Property
  • 2023-0963801C6 STEP 2023 - Q15 - Interpretation of clause 110.6(1.3)(a)(ii)(A)
  • 2023-0965831C6 STEP 2023 – Q10 - Non-Resident Corporations Owning Canadian Real Estate
  • 2023-0966611C6 STEP 2023 - Q13 - Trust Online Verification
  • 2023-0966631C6 STEP 2023 - Q18 - Foreign Tax Credit Verification and Delays
  • 2023-0967371C6 STEP 2023 - Q14 – s.70(6) & Application to Extend
  • 2023-0968091C6 STEP 2023 – Q3 – Trust Reporting – Definition of Money and Treatment of Dividend Receivable
  • 2023-0968111C6 STEP 2023 - Q4 - Trust Reporting – Definition of Beneficiary
  • 2023-0971841C6 STEP 2023 - Q11 - Non-Resident Owning Canadian Rental Real Estate

October 20, 2023

  • 2020-0869441I7 Article XVI(4) of Canada-US Treaty
  • 2022-0947251E5 Withholding on Payment to Non-Resident Employees
  • 2023-0974121E5 Reiki practitioners
  • 2023-0984251E5 Ransomware attacks and BEC scams

October 13, 2023

  • 2019-0805481I7 Interaction of 17.1(1) & 247(2)
  • 2022-0937661R3 104(4) and pipeline transaction
  • 2023-0959371E5 Salary received by a sole shareholder-employee

October 6, 2023

  • 2016-0662221I7 Tax Sharing Payments made by LLCs
  • 2017-0700961E5 Retenues à la source
  • 2018-0753471E5 Supplément remboursable pour frais médicaux

September 29, 2023

  • 2023-0960661E5 MHRTC
  • 2023-0969261I7 MHRTC - throughout the year
  • 2023-0969491E5 Disaster relief to make homes habitable - T5007

September 22, 2023

  • 2021-0921101E5 XXXXXXXXXX
  • 2023-0967461E5 Mineral Resource Cert – XXXXXXXXXX Project

September 15, 2023

  • 2022-0954271E5 Retention of books and records
  • 2022-0958721E5 Employment income tax exemption under the Indian Act
  • 2023-0962521E5 Employment Expenses of a Pilot
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