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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. ...

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. ...

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. ...

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. ...

3 November 1999 Income Tax Severed Letter 9917845- File 980245 — 66(12.66) Unedited CRA Tags 66(12.66), 66(12.6), 66(12.61) SUMMARY: File 980245- 66(12.66)—ITA-66(12.66), 66(12.6), 66(12.61)—Changes to a technical interpretation dated September 4, 1998, file #980245, concerning the renunciation of Canadian exploration expenses and the application of subsections 66(12.6) and 66(12.66) of the Income Tax Act. ...

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). ...

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? ...