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5 February 2003 Internal T.I. 2002-0177827- PENSION DIVISION LEGAL FEES & TAXABILITY Unedited CRA Tags 56(1)(a) 60(o.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. ...

7 June 2021 Internal T.I. 2020-0873601I7- CERS – restricted activities of a travel agency Unedited CRA Tags 125.7(1); 125.7(2.1) Principal Issues: Is a travel agency, which is required to close its office due to certain lockdown measures in effect in the city where it is located, eligible for the rent-top up percentage (lockdown support) in subsection 125.7(2.1) where employees are able to perform their duties from home? ...

30 June 1997 Internal T.I. 7M1526A- T4 REPORT & WITHHOLD RE PAY. ...

& Section 116116(5) Unedited CRA Tags 7(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. ...

5 July 2002 Internal T.I. 2002-0144257- 20(12) Deduction & Accrual Basis Income Unedited CRA Tags 126 (1) 126 (7) 20 (12) 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. ...

22 September 2000 Internal T.I. 2000-0036897- Interest on pay equity & tax refunds Unedited CRA Tags 212(1)(b) art 11 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. ...

25 February 2021 Internal T.I. 2020-0854801I7- Personal protective equipment (PPE) & face masks Unedited CRA Tags 118.2(2)(j); 118.2(2)(m); 118.2(2)(n); ITR section 5700; ITR section 5701 Principal Issues: Whether the cost of face masks (for example, when used in the context of the COVID-19 pandemic) may qualify for the medical expense tax credit (METC). ...

19 September 2023 Internal T.I. 2022-0950421I7- Part-Year Resident- Federal Surtax & Prov Tax Unedited CRA Tags Subsections 2(1), 2(2), 2(3), sections 114, 115, subsections 120(1), 120(3), 120(4), section 250 of the Act, Regulation 2600, 2601(1), 2601(5)(a) Principal Issues: If an individual who is factually a resident of Canada ceases to be resident during the year, would the taxable capital gain arising from disposition of taxable Canadian property during the part of the year that the individual becomes non-resident be subject to federal surtax under subsection 120(1) of the Act or would it be subject to provincial income taxes? ...

22 February 2002 Internal T.I. 2001-0101867- Shareholder- Loans & 15(1) Unedited CRA Tags 15(1) 56(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. ...

30 July 2010 Internal T.I. 2010-0369701I7- Unincorporated Associations & paragraph 149(1)(l) Unedited CRA Tags 149(1)(l) Principal Issues: If an unincorporated association that has claimed a tax exemption under paragraph 149(1)(l) is found not to qualify for this exemption who is taxable on the income earned by the unincorporated association? ...