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13 September 2000 External T.I. 2000-0011445- UNUSED TUITION & EDUCATION CREDITS Unedited CRA Tags 118.5 118.6 118.61 126(1) 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. ...

11 December 2000 External T.I. 2000-0026705- deemed residents & non-residents Unedited CRA Tags 250(1)(a) 250(5) 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. ...

6 May 2019 External T.I. 2019-0798981E5- Magnetotherapy devices & eligible medical expenses Unedited CRA Tags 118.2(2)(m); Regulations 5700(v) and 5700(z.2) Principal Issues: Whether the cost of a particular electromedical device for magnetotherapy (or electromagnetic therapy) is an eligible medical expense for the purpose of paragraph 118.2(2)(m) of the Act and paragraphs 5700(v) and 5700(z.2) of the Regulations. ...

5 February 2020 External T.I. 2019-0811441E5- Prescribed Prize – XXXXXXXXXX Unedited CRA Tags ITA: 56(1)(n); 56(3); Regulation 7700 Principal Issues: Whether certain prizes, namely XXXXXXXXXX, meet the definition of a prescribed prize under Section 7700 of the Income Tax Regulations. ...

12 March 2020 External T.I. 2019-0823261E5- Specified educational program & T2202 Unedited CRA Tags 118.6; Reg. 203 Principal Issues: (i) Whether XXXXXXXXXX's PD Program catalogue is considered a specified educational program as defined in subsection 118.6(1); and (ii) Can the institution only issue T2202's when specifically requested by a student? ...

10 November 2020 External T.I. 2020-0861461E5- TI – Tax Treatment of Loan Forgiveness under CEBA Unedited CRA Tags 12(1)(x); 12(2.2); 80 Principal Issues: What is the tax treatment of forgivable portion of a loan granted under the CEBA program? ...

23 November 2020 External T.I. 2020-0869931E5- TI – Tax Treatment of Loan Forgiveness under CEBA Unedited CRA Tags 12(1)(x); 12(2.2); 80 Principal Issues: What is the tax treatment of forgiveable portion of a loan granted under the CEBA program? ...

13 May 2021 External T.I. 2021-0879911E5- METC- COVID-19 tests & hotel quarantine Principal Issues: 1) Whether the cost of COVID-19 tests would be an eligible expense for the purpose of the medical expense tax credit (METC), when these tests are mandated as part of the travel restrictions to enter Canada. 2) Whether the cost of a 3-night mandatory hotel reservation or stay at a government-authorized hotel (while travellers await their COVID-19 test results) would be an eligible medical expense for the METC. ...

6 March 2023 External T.I. 2023-0960631E5- MHRTC – Pre renovation Unedited CRA Tags ITA: Section 122.92, Subsections 122.92(1), (3) and (4). ...

12 September 2022 External T.I. 2021-0886441E5- Restricted Stock Unit Plan – Adjusted Cost Base Unedited CRA Tags Subsection 5(1), paragraph 6(1)(a), section 7, subsection 7(1.3), subsection 7(1.31), subsection 40(1), paragraph 40(2)(g), subsection 47(1), subsection 47(3), paragraph 53(1)(f) Principal Issues: How to calculate the adjusted cost base to an employee, and the corresponding capital gain resulting from a partial disposition, of shares acquired on the settlement of vested restricted stock units where the employee already owns identical shares. ...