Income Tax Severed Letters - 2017-08-02

Ministerial Correspondence

12 July 2017 Ministerial Correspondence 2017-0697761M4 F - Publicité des plateformes Web étrangères

Unedited CRA Tags
Articles 19, 19.01 et 19.1
ads by Canadian advertisers on foreign websites generally are deductible

Principal Issues: Courrier ministériel - un de plusieurs autres courriers qui adressent la même question concernant la déductibilité des frais pour la publicité effectuée sur des plateformes Web étrangères

Position Adoptée: Question de politique fiscale – renvoi au ministère des Finances

14 June 2017 Ministerial Correspondence 2017-0695711M4 - Reform the tax system

Principal Issues: Request for the reform of the tax system

Position: General information provided

Reasons: See below

Technical Interpretation - External

5 May 2017 External T.I. 2016-0681161E5 - Deductibility of annual membership dues

Unedited CRA Tags

Principal Issues: Whether annual dues paid by an employee to an employee association may be deducted from the employee’s income.

Position: Likely yes, provided that annual dues are paid to maintain membership in a trade union and that the deduction is not prohibited by subsection 8(5) of the Act.

Reasons: An employee association whose primary purpose is to collectively negotiate with an employer to improve the conditions of employment for its members is generally considered to be a trade union for purposes of subparagraph 8(1)(i)(iv) of the Act.