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. … [O]ver 150 audits of taxpayers have been completed, nearly $60 million has been assessed of which approximately $20 million has been collected and over 300 audits of taxpayers are in progress. ...

Summary of 20 October 2020 External T.I. 2020-0856781E5 under s. 125.7(1) – eligible remuneration. ...

6 April 2021- 10:58pm CRA confirms that the s. 110(1)(d.01) gift deduction is unavailable against a s. 7(1)(e) stock option benefit Email this Content S. 110(1)(d.01) provides for an additional ½ deduction (so as to result in a nil taxable income inclusion) where the s. 110(1)(d) deduction was available for a s. 7(1)(a) stock option benefit and there is a timely gift of the optioned security to a qualified donee. ...

Summary of 21 June 2021 External T.I. 2019-0815871E5 F under s. 54 – ACB. ...

Summary of 4 May 2021 GST/HST Ruling 199267 under ETA s. 123(1) – supply. ...

CRA confirmed that even if most of the appreciation in the property occurred after 2000, the effect of the formula in s. 40(2)(b) is to apportion the gain on a straight-line basis – it has no discretion to apportion the gain based on the value in 2000. ...

Summary of 18 November 2021 External T.I. 2021-0917841E5 F under s. 248(1) – disposition. ...

30 January 2022- 10:51pm CRA adds Quebec psychotherapists to its list of authorized medical practitioners Email this Content CRA will be adding “psychotherapist legally authorized" to its list of Authorized medical practitioners for the purposes of the medical expense tax credit so that “expenses incurred for psychotherapy services rendered by psychotherapists who hold a psychotherapy permit issued by the Ordre des psychologues du Québec will now be considered medical expenses" … for purposes of the medical expense tax credit.” ...

26 May 2022- 10:26pm CRA will not provide special COVID extensions of the 6-month deadline under s. 247(4) to complete contemporaneous documentation Email this Content CRA indicated that it will not provide any COVID-related relief regarding the requirement under s. 247(4) to complete contemporaneous documentation meeting statutory requirements within six months of the end of the relevant taxation year – although it noted that it has the authority under s. 220(3.1) to waive penalties or interest, as described further in IC07-1R1. ...

19 June 2022- 11:12pm CRA confirms that it is required to allow unclaimed rebates when assessing under s. 296 without first requiring the receipt of rebate applications Email this Content CRA confirmed the proposition that in assessing a person’s net tax under s. 296, it was required to allow any valid but unclaimed rebate claims of the person irrespective of whether the normal rebate application period has expired or not yet expired – and is revising its Audit Manual to further clarify this point. ...