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Technical Interpretation - Internal

19 July 2002 Internal T.I. 2002-0129737 - EMPLOYEE PROFIT SHARING PLAN - SR & ED

19 July 2002 Internal T.I. 2002-0129737- EMPLOYEE PROFIT SHARING PLAN- SR & ED Unedited CRA Tags 37(1)(a)(i) 248(1) 2900(9) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ...
Technical Interpretation - Internal

31 July 2002 Internal T.I. 2002-0143137 - EXPENSES & BENEFITS YACHTS

31 July 2002 Internal T.I. 2002-0143137- EXPENSES & BENEFITS YACHTS Unedited CRA Tags 18(1)(1) 1102(1)(F) 15(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 CCRA. ...
Technical Interpretation - Internal

11 March 2003 Internal T.I. 2003-0003747 - FOOD BEVERAGES & ENTERTAINMENT

11 March 2003 Internal T.I. 2003-0003747- FOOD BEVERAGES & ENTERTAINMENT Unedited CRA Tags 67.1(1) 67.1(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ...
Technical Interpretation - Internal

26 June 2000 Internal T.I. 2000-0010747 - LOSS APPLICATION & RESCINDMENT

26 June 2000 Internal T.I. 2000-0010747- LOSS APPLICATION & RESCINDMENT Unedited CRA Tags 152(6) 165(1.1) 152(4.2) 153(3.1) 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. ...
Technical Interpretation - Internal

22 November 2000 Internal T.I. 2000-0051727 - MEAL, BEVERAGES & ENTERAINMENT

22 November 2000 Internal T.I. 2000-0051727- MEAL, BEVERAGES & ENTERAINMENT Unedited CRA Tags 67.1(2) 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. ...
Technical Interpretation - Internal

7 April 1999 Internal T.I. 9904057 - RCA - DISTRIBUTION & WITHHOLDING

7 April 1999 Internal T.I. 9904057- RCA- DISTRIBUTION & WITHHOLDING Unedited CRA Tags 207.5(2) 153(1)(b) 153(1)(q) 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. ...
Technical Interpretation - Internal

22 September 1999 Internal T.I. 9919997 - EARNINGS SUPPLEMENTS & SOCIAL ASSISTANCE

22 September 1999 Internal T.I. 9919997- EARNINGS SUPPLEMENTS & SOCIAL ASSISTANCE Unedited CRA Tags 56(1)(v) 56(1)(r) 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. ...
Technical Interpretation - Internal

21 December 2018 Internal T.I. 2018-0751891I7 - METC – fertility expenses

21 December 2018 Internal T.I. 2018-0751891I7- METC fertility expenses Unedited CRA Tags 118.2(2)(a), 118.2(2)(n), 118.2(2.2) Principal Issues: Whether the cost of sperm and/or donor eggs are eligible medical expenses for the purpose of the medical expense tax credit (METC). ...
Technical Interpretation - Internal

1 October 2021 Internal T.I. 2021-0885571I7 - Interest & penalty on a failure to file T2 Return

1 October 2021 Internal T.I. 2021-0885571I7- Interest & penalty on a failure to file T2 Return Unedited CRA Tags 161(1), 161(2), 161(11), 150(1)(a), 162(1), 162(2), 162(2.1), 220(3), 220(3.1) Principal Issues: Whether the start date for the calculation of interest under paragraph 161(11)(a), on the penalty for a failure to file a T2 return of income, is the statutory filing-due date or an extended filing-due date. ...
Technical Interpretation - Internal

6 September 2023 Internal T.I. 2019-0805481I7 - Interaction of 17.1(1) & 247(2)

6 September 2023 Internal T.I. 2019-0805481I7- Interaction of 17.1(1) & 247(2) Unedited CRA Tags 15(2), 17.1, 247. ...

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