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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. ...

19 May 1992 Income Tax Severed Letter 9210475- Attendant's allowances — Workmen's Compensation Unedited CRA Tags 56(1)(v), 5(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. ...

20 August 1986 Income Tax Severed Letter 7-0801 F- [] Unedited CRA Tags 115(1)(a)(ii), 212(1)(d), Reg. 105(1), Canada–U.S. ...

17 July 1992 Income Tax Severed Letter 9217787- Class 14 — Amounts Paid by 24(1) Unedited CRA Tags Reg. ...

3 March 1992 Income Tax Severed Letter 9201625- Automobile allowances — prescribed amounts Unedited CRA Tags 6(1)(b), 18(1)(r), Reg. 7305, 7306 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. ...

1 June 1992 Income Tax Severed Letter 9131695- Non-resident owned investment corporations — partnership interests Unedited CRA Tags 133(8)(d) 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. ...

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. ...

17 June 1997 Income Tax Severed Letter 9713642- Communications' fact sheet — Manitoba flood Unedited CRA Tags 12(1)(x), 9, 54, 44 SUMMARY: Communications' Fact Sheet—Manitoba Flood—ITA-12(1)(x), 9, 54, 44—Fact Sheet issued by Revenue Canada—Taxation of financial assistance to victims of the spring 1997 Manitoba flood. ...

27 September 1996 Income Tax Severed Letter 9627635- Indians — business income Unedited CRA Tags 81(1)(a) 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. ...