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29 July 2020 Ministerial Correspondence 2019-0828011M4- Medical expenses – IVF and surrogacy Unedited CRA Tags 118.2(2)(a)- definition of "patient;" and 118.2(2.2) of the Income Tax Act; section 15 of the Canadian Charter of Rights and Freedoms Principal Issues: Multiple questions revolving around the same issue: whether the Canada Revenue Agency’s (CRA) practice to disallow expenses incurred on behalf of a surrogate mother / person (e.g., procedures relating to in-vitro fertilization (IVF)) is discriminatory. ...

13 September 2012 Ministerial Correspondence 2012-0458841M4- Part XIV Tax & Part 1 Tax Rates CRA Tags s.219 Treaties Article X(6) Principal Issues: 1. ...

31 July 2002 Ministerial Correspondence 2002-0149214- MC FINES & PENALTIES 65302 BC LTD Unedited CRA Tags 18(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 CCRA. ...

5 December 2000 Ministerial Correspondence 2000-0055044- EXPENSES AT SPECIAL & REMOTE SITES Unedited CRA Tags 6(6) 8 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. ...

19 March 2014 Ministerial Correspondence 2014-0523371M4- Indian – Education Assistance CRA Tags 81(1)(a) Principal Issues: Whether T4A slips should be issued to Indian students for education assistance provided under AANDC's PSSSP program. ...

26 August 2015 Ministerial Correspondence 2015-0600261M4- Tax treaties & non-taxation of permanent residents Principal Issues: Why does Canada allow certain new permanent residents to benefit from the Canadian health care system and education system without them paying tax in Canada as a result of a tax treaty that Canada has with the Republic of China. ...

26 January 2018 Ministerial Correspondence 2017-0728281M4- Medical expenses- cost of doulas & birth centres Unedited CRA Tags 118.2(2)(a); 118.4(2) Principal Issues: Whether amounts paid for doulas and birth centres in Alberta are eligible expenses for the purpose of the medical expense tax credit. ...

24 April 2019 Ministerial Correspondence 2019-0798971M4- CCA class for zero-emission / electric vehicles Unedited CRA Tags Budget 2019- Proposed legislation- sections 64, 65, 66, 67.2, 67.41, 68 and 69 of the NWMM Principal Issues: Whether there are plans to include electric cars in a capital cost allowance (CCA) class other than Class 10.1. ...

25 August 2020 Ministerial Correspondence 2020-0854171M4- Canada caregiver credit & spousal income Unedited CRA Tags 118(1)(a) and 118(1)(e) Principal Issues: Why does a spouse’s net income limit an individual’s ability to claim the Canada caregiver credit as part of the spouse or common-law partner tax credit? ...

2 May 2012 Ministerial Correspondence 2012-0438981M4- Children's Arts & Fitness Tax Credits Unedited CRA Tags 118.03; 118.031; 9400 and 9401 of ITR Principal Issues: Should there be splitting the receipts from a dance studio where students partake in both song and dance, both being eligible activities for each of the respective tax credits? ...