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Technical Interpretation - External

7 November 2007 External T.I. 2007-0256521E5 - existence of a trust

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External

6 February 2008 External T.I. 2007-0247031E5 - medical expense hearing aid warranty

Position: Likely yes Reasons: The wording in 118.2(2)(i) states " for, or in respect of....an aid to hearing. ...
Technical Interpretation - External

24 October 2017 External T.I. 2016-0653441E5 - U.S. Dividend Equivalent Amounts

Dividend Equivalent Amounts Unedited CRA Tags Regulation 201(1) & (2) Principal Issues: What are the Canadian tax reporting requirements for payments under certain financial contracts that reference U.S. equity securities? ...
Technical Interpretation - External

28 March 2006 External T.I. 2005-0159941E5 - Training Expenses

If your client is an employee, no deduction is available in computing employment income but a tuition tax credit and / or an education tax credit may be available provided all requirements are met. ...
Technical Interpretation - External

20 March 2006 External T.I. 2006-0175661E5 - entitlement to CPP death benefit

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External

29 June 2006 External T.I. 2006-0180221E5 - BONDS AT A PREMIUM

As an example, you submit the following: In 2003, an individual purchased a $90,000 face value note (the "Note") @ 109.5454. ...
Technical Interpretation - External

23 November 2006 External T.I. 2006-0215221E5 - Civilian members of the RCMP

Yours truly, Olli Laurikainen, Manager For Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - External

13 April 2005 External T.I. 2005-0124181E5 - Pension benefits used to purchase annuity

., Manager for Director International & Trusts Division Income Tax Rulings Directorate ...
Technical Interpretation - External

26 May 2005 External T.I. 2005-0129481E5 - U.S. annuity received by Canadian resident

., Manager for Director International & Trusts Division Income Tax Rulings Directorate ...
Technical Interpretation - External

7 September 2005 External T.I. 2005-0146421E5 - Northern Res. Deduction - Prescribed Zone

Reasons: Confirmation of latitude and longitude for each location with Dave Harron of Winnipeg Taxation Centre. 1) & 2) do not meet criteria set out in 7303.1; 3) meets criteria set out in 7303.1 2005-014642 XXXXXXXXXX Darlene Green (613) 957-2082 September 7, 2005 Dear XXXXXXXXXX: Re: Northern Residents Deduction- Prescribed Zones: This is in response to your letter of August 9, 2005 requesting determination of certain locations to be in a Prescribed Zone for purposes of the Northern Residents Deduction. ...

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