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8 November 1999 External T.I. 9914135- INTEREST & PENALTY RE MICHIGAN SBT Unedited CRA Tags 18(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

15 June 2020 External T.I. 2020-0850981E5- CECRA – Pension plan eligibility Unedited CRA Tags 149(1)(o), 149(1)(o.1), 149(1)(o.2), ITR 8502(i) Principal Issues: 1. ...

26 June 2024 External T.I. 2023-0961541E5- Retiring allowance – instalment payments Unedited CRA Tags 248(1) definition "retiring allowance"; "superannuation or pension benefit"; 56(1)(a)(ii) Principal Issues: Whether a retiring allowance that is paid in instalments is required to be paid within a certain period of time after termination of employment? ...

20 June 2006 External T.I. 2005-0149651E5 F- CEE / FEC Unedited CRA Tags 66.1(6) Principal Issues: In a given situation, where the exploration of a mining site starts up XXXXXXXXXX and costs must be incurred to make the site safe for the employees before further exploration can proceed, whether the costs related to making the site safe qualify as CEE? ... La situation Votre société a entrepris récemment des travaux préliminaires d'exploration à l'égard d'une "ressource minérale ", au sens prévu au paragraphe 248(1), sur une propriété minière située au Canada (ci-après la "Propriété") XXXXXXXXXX. ...

19 December 2006 External T.I. 2006-0189491E5- Revised carryback & Interest computations Unedited CRA Tags 161(1) 161(7) 152(6) 111 Principal Issues: Where in year 3 by virtue of ss.152(6), the taxpayer requests a reduction of tax for year 1 by means of a loss carryback from year 3 to year 1, but then subsequently in year 5, revises the request in order to increase the loss carryback from year 3 to year 1, would the interest charged pursuant to subsections 161(1) and (7) be charged on the combined reduction up to the date of the later request, or would interest be charged on each reduction separately up to the date of each respective request? ... In respect of Scenario A, you seem to be concerned that the subsequent request for loss carryback made in year 5 may reset the interest calculation date under paragraph 161(7)(b) for the total tax reduction resulting from all amounts carried back (i.e., $500 + $500) from year 3 to year 1 so that interest is payable on the entire $400 of reduction of tax payable for the period from the balance-due day of year 1 to the day that is 30 days after the day in which the latest carry back request was made in year 5, pursuant to subparagraph 161(7)(b)(iv). ...

19 September 2003 External T.I. 2003-0034095- Specified bene of trust & change prin res Also released under document number 2003-00340950. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch- 4- ...

2 July 2013 External T.I. 2012-0454251E5- 149(1)(l) – donations to capital fund CRA Tags 248(31) 149(1)(l) Principal Issues: 1. ...

2 February 2012 External T.I. 2011-0423231E5- METC- Yoga Fees & Travel expenses Unedited CRA Tags 118.2(2)(g), (h) Principal Issues: 1- Whether yoga fees qualify as eligible medical expenses for the purposes of the medical expense tax credit ("METC") if recommended by a doctor. 2- Whether an individual can claim the travel expenses of more than one accompanying individual as eligible medical expenses for the purposes of the METC. ...

29 October 2010 External T.I. 2010-0377091E5- Liability for interest & penalties of late estate Unedited CRA Tags 150(1)(b) Principal Issues: Who, if anyone, is liable for interest and penalties of the estate of a deceased individual? ...

6 October 2009 External T.I. 2009-0307721E5- Education tax credit & employer assistance Unedited CRA Tags 118.6, 118.5, 56(1)(n), 6(1)(a) Principal Issues: 1. ...