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3 May 2002 External T.I. 2002-0127425- surface lease & principal residence Unedited CRA Tags 54 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. ... Position: 1. question of fact whether adjacent land can be considered part of principal residence- but- partial disposition may be recognized Reasons: 1. as per paragraphs 1 & 2 of IT-200- capital portion is treated as partial disposition; See also IT-120R5 paragraphs 15 &16 (land >1/2 hectare may qualify if zoning restrictions don't allow smaller lots) & paragraph 18 (re-partial disposition) Lena Holloway, CA XXXXXXXXXX 613-957-2104 2002-012742 May 3, 2002 Dear XXXXXXXXXX: Re: Surface Leases This is in reply to your letter dated March 7, 2002 regarding the receipt of payments pertaining to the first year of a surface lease granted on land. ...

4 April 2023 External T.I. 2023-0965171E5- MGHRTC – Newly constructed housing unit Unedited CRA Tags ITA: Section 122.92, Subsections 122.92(1), (3) and (4). ... An eligible individual in respect of an eligible dwelling includes: * an individual who ordinarily resides, or intends to ordinarily reside, in the eligible dwelling within 12 months after the end of the renovation period in respect of a qualifying renovation of the eligible dwelling and who is: (i) a qualifying individual, (ii) the cohabiting spouse or common-law partner of a qualifying individual at any time in the renovation period taxation year, or (iii) a qualifying relation of a qualifying individual; or * an individual who is a qualifying relation of a qualifying individual, and who owns the eligible dwelling A qualifying individual is defined as an individual who is 65 years of age or older at the end of the renovation period taxation year or an individual who is 18 years of age or older at the end of the renovation period taxation year who is eligible for the disability tax credit. ...

1 May 2023 External T.I. 2023-0965631E5- Mental functions & home accessibility tax credit Unedited CRA Tags 118.041 Principal Issues: 1. ... The terms qualifying individual, eligible individual, qualifying expenditure, qualifying renovation, and eligible dwelling are all defined in subsection 118.041(1) of the Act and explained on the Canada Revenue Agency (CRA) webpage, titled “Line 31285 – Home accessibility expenses” at canada.ca/line-31285. ... In the situation you described, while the removal of asbestos tiles on the ceiling and floor does not on its own qualify for the HATC, it may qualify, however, if done as part of a qualifying renovation – which seems to apply to the creation of a safe play and therapy area for your children. ...

14 May 2015 CLHIA Roundtable, 2015-0573841C6- 2015 CLHIA Roundtable – Winding-up and ACB CRA Tags 148(7) 88(2) 69(5) Principal Issues: Does subsection 69(5) take precedence over subsection 148(7) in respect of the distribution of an interest in a life insurance policy by a corporation to a shareholder on a subsection 88(2) wind-up of the corporation? ...

20 May 2011 Roundtable, 2011-0398491C6- CLHIA 2011- CRA & Comfort Letters Principal Issues: See Q&A Position: See Q&A Reasons: See Q&A CLHIA Roundtable- May 20, 2011 Question 9- Comfort Letters At the 2009 CTF Round Table, CRA confirmed (in question 16) its practice of accepting tax returns filed on the basis of Department of Finance comfort letters. ...

3 June 1997 External T.I. 9711835- CONTRACTUAL ARRANGEMENT & SPOUSAL TRUST Unedited CRA Tags 70(6) 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. ...

8 August 1997 External T.I. 9720285- SALE & REPURCHASE OF ASSETS BY RRSP Unedited CRA Tags 206(2) 245(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. ...

8 February 1999 External T.I. 9827525- INSURED ANNUITIES & PART XI TAX Unedited CRA Tags 206(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. ...

14 July 1994 Internal T.I. 9416726- CHILD CARE EXPENSE DEDUCTION & CTC SUPPLEMENT Unedited CRA Tags 63 122.2 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. ...

5 August 1994 External T.I. 9417745- NON-PROFIT CORPORATION FOR SR & ED Unedited CRA Tags 149(1)(j) 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. ...