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14 December 2000 External T.I. 2000-0044105- SHAREHOLDER LOANS & REPAYMENTS Unedited CRA Tags 15(2) 15(2.6) 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. ... Reasons: The exception will only apply if the loans and repayments are not part of " a series of loans or other transactions and repayments". ...

16 November 2020 External T.I. 2020-0864141E5- 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? ...

2 December 2020 External T.I. 2020-0869481E5- METC & Lump sums in lieu of coverage under a PHSP Unedited CRA Tags 6(3)(b); 118.2(3)(b) Principal Issues: Whether a lump sum amount received by a retiree in lieu of the continuation of medical and dental coverage under a PHSP will reduce amounts eligible for the medical expense tax credit. ... This provision applies for the purpose of subsection 118.2(1), that is, to medical expenses “that were paid by the individual […].” ...

5 September 2002 External T.I. 2002-0147315- PARTNERSHIP AS A PARTNER & 98 (3) Unedited CRA Tags 98(3) 102(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 CCRA. ...

5 October 2012 External T.I. 2012-0437811E5- Tuition Tax Credit – US Institution CRA Tags 118.5(b) Principal Issues: Does a certificate course from a US educational institution qualify for the Tuition Tax Credit? ...

6 February 2015 External T.I. 2014-0560121E5- 149(1)(c) exemption & qualified donee registration CRA Tags 149.1(1) 149(1)(c) Principal Issues: Whether an organization approved for registration as a qualified donee as a public body performing a function of government by the Charities Directorate requires a separate ruling to claim tax exemption under 149(1)(c). ...

16 December 1996 External T.I. 9638355- LEASING & SPARE PARTS Unedited CRA Tags REG 1100 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. ...

6 July 1998 External T.I. 9804665- TRANSFER TO RESP & DISPOSITION Unedited CRA Tags 54 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 June 1998 External T.I. 9806285- RRSP- FOREIGN PROPERTY & REINVESTED EARNINGS 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. ...

22 September 1998 External T.I. 9801035- SUCCESSIVE TRUSTS & DEF'N OF TRUST Unedited CRA Tags 108(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. ...