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9 January 2019 External T.I. 2018-0753891E5- METC – list of fertility related procedures Unedited CRA Tags ITA: 118.2, 118.2(2)(a), (n), and (o), and 118.2(2.2)) Principal Issues: Whether there is a list of fertility-related procedures that are considered to be eligible medical expenses for the purposes of the METC. ... Drugs – Paragraph 118.2(2)(n) Paragraph 118.2(2)(n) of the Act allows as an eligible medical expense amounts paid for drugs, medicaments or other preparations or substances if certain conditions are met. ... More information regarding subsection 118.2(2.2) is contained on CRA webpage Medical Expenses Tax credit (METC) – Reproductive Technologies. ...

14 September 2017 Roundtable, 2017-0703921C6- 2017 CPA Alberta Q25: Estates – Income Paid or Payable Unedited CRA Tags 104(13), 104(24), 104(6) Principal Issues: 1. ... Question of fact and law. 2017 CPA Alberta Roundtable Question 25- Estates – Income Paid or Payable An individual’s will commonly provides for his or her estate, or the residue thereof, to pass to one or more beneficiaries in fixed proportions. ... Response CRA Response (a) – (c) The CRA has previously noted that pursuant to subsection 104(6) there may be deducted in computing the income of an estate or trust for a taxation year, such amount as the estate or trust claims that would be its income for the year as became payable in the year to a beneficiary. ...

1 March 1996 Internal T.I. 9605017- INCOME OF CONTRACTS, GAAP & PART I.3 Unedited CRA Tags 181(1) 181(3) 181.2(3) 181.2(4) 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. ... Reasons FOR POSITION TAKEN: (1)Subsection 181(3) and previous positions (941653 & 951794). (2)Subsection 181(3). ... GAAP & THE BALANCE SHEET Paragraph 181(3)(b) provides that "...the amounts reflected in the balance sheet presented to the shareholders of the corporation...prepared in accordance with generally accepted accounting principles,... ...

17 January 2007 External T.I. 2005-0152601E5 F- Politique d'application RS & DE 1996-02 Unedited CRA Tags 37(1) 37(2) 127 REG 2900 Principales Questions: Quelle est la pertinence de la politique d'application 1996-02 de l'Agence du revenu du Canada en matière de RS & DE à la lumière des arrêts Canada c. ... Lorsque le projet est mené à l'extérieur du Canada, le contribuable n'a pas effectué de la RS & DE au Canada. ... Dans ce cas, le fait que les activités exécutées à l'extérieur du Canada soient ou non de la RS & DE n'a pas d'importance. ...

30 November 1995 Internal T.I. 9530440- M & P Unedited CRA Tags 125.1 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. ... Revenue Canada Round Table TAX EXECUTIVE INSTITUTE November 1995 Question- XX MANUFACTURING & PROCESSING Company Y, a Canadian corporation, purchases assembled microcomputers from a Canadian supplier. ... Would such installation activity be considered as "manufacturing or processing" ("M & P") under section 125.1 of the Income Tax Act (the "Act")? ...

TO # 980214 Unedited CRA Tags 212(1)(b)(vii) 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. ... Principal Issues: Request for confirmation of the intent of Ruling A (in Ruling # 3-980214) in regards to the application of subsection 212(1)(b)(vii) of the Act to the payment of the Premium referred to therein. ... XXXXXXXXXX XXXXXXXXXX 981238 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 1998 Dear Madam: Re: Advance Income Tax Ruling- XXXXXXXXXX # 980214 (the “Ruling”) This is in reply to your letter dated XXXXXXXXXX in which you requested confirmation of the intent of Ruling A in regards to the application of subsection 212(1)(b)(vii) of the Act to the payment of the Premiums referred to therein. ...

15 October 2012 External T.I. 2012-0458201E5- Ontario FIT / microFIT Programs CRA Tags ITR 1100(27) ITR 1100(26) ITR 1100(29) ITR 1100(24) ITR 1100(28) ITR 1100(25) Principal Issues: Are there exceptions to the restrictions on the "specified energy property" rules in subsection 1100(24) to (29)? ... Nichols October 15, 2012 Dear XXXXXXXXXX: RE: Ontario FIT / microFIT Programs This is in response to your email of August 3, 2012, wherein you requested clarification of the response to question 8 of the Frequently Asked Questions (“FAQ’S”) relating to the Ontario's FIT / microFit Programs section of the Canada Revenue Agency website. ... Manager Resources Section Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

22 September 1993 External T.I. 9304110- Revenu gagné ou protégé — Allocation du coût en capital Unedited CRA Tags 55(2) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question 30: Les autorités fiscales ont énoncé par le passé le principe qu'il ne devait y avoir de création artificielle de revenu protégé en ne réclamant d'allocation du coût en capital par exemple. ...

23 December 1991 External T.I. 9134925 F- Deferred Salary Leave Plans — Leave Period Unedited CRA Tags 248(1) Salary deferral arrangement ITR 6801(a) 5-913492 Dear Sir: Re:  Deferred Salary Leave Plans  —  Leave Period This is in response to our telephone conversation(Baldwin/19(1))on December 11,1991 concerning paragraph 6801(a)(i)of the Income Tax Regulations. ...

31 July 1995 External T.I. 9518505- PUSH-DOWN ACCOUNTING & PART I.3 Unedited CRA Tags 181(3) 181(1) 181.2(3) 181.2(4) 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. ... Donell Attention: XXXXXXXXXX July 31, 1995 Dear Sir: Re: Large Corporation Tax & "Push-down accounting" This is in reply to your letter of July 14, 1995 in which you have asked us whether balance sheet values adjusted by the application of "push-down accounting" ("PDA") are relevant to the determination of large corporation tax under Part I.3 of the Income Tax Act (the "Act"). ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...