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25 February 2021 Internal T.I. 2020-0854801I7- Personal protective equipment (PPE) & face masks Unedited CRA Tags 118.2(2)(j); 118.2(2)(m); 118.2(2)(n); ITR section 5700; ITR section 5701 Principal Issues: Whether the cost of face masks (for example, when used in the context of the COVID-19 pandemic) may qualify for the medical expense tax credit (METC). ... Lita Krantz, CPA, CA Manager Tax Credits and Ministerial Issues Business and Employment Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 See Health Canada’s webpage titled “Regulatory considerations on the classification of non-medical masks or face coverings: Notice to industry.” 2 See the Canadian Centre for Occupational Health and Safety webpage titled “Respirators, Surgical Masks, and Non-Medical Masks” at www.ccohs.ca/images/products/pandemiccovid19/pdf/masks.pdf 3 See the WHO webpage titled “Coronavirus disease (COVID-19): Masks” at www.who.int/emergencies/diseases/novel-coronavirus-2019/question-and-answers-hub/q-a-detail/coronavirus-disease-covid-19-masks and page 4 of the PDF document titled “Mask use in the context of COVID-19” at the following link: www.who.int/publications/i/item/advice-on-the-use-of-masks-in-the-community-during-home-care-and-in-healthcare-settings-in-the-context-of-the-novel-coronavirus- (2019-ncov)-outbreak PROTECTED B PROTECTED B ...

Reasons: The language in IT-426R. 2022 CTF Annual CRA Round Table – November 29, 2022 Question 11 – Shares Sold Subject to an Earnout Agreement In the Interpretation Bulletin IT-426R “Shares Sold Subject to an Earnout Agreement” (September 28, 2004) [archived] (“IT-426R”) the Canada Revenue Agency (“CRA”) describes the cost recovery method of reporting gains or losses on the sale of shares subject to an earnout agreement. ... There is a difference between the html and pdf versions of the condition in subparagraph 2(d) of IT-426R on the CRA website. ... Notwithstanding that IT-426R is archived, the CRA has updated the CRA’s website so that the html version of IT-426R matches the pdf version. ...

6 November 2014 External T.I. 2014-0537851E5- research grant, fellowship, employment income CRA Tags 63 5(1) 56(1)(o) 56(1)(n) Principal Issues: What is the proper income tax treatment of a post-doctoral fellowship (PDF) and a travel/conference allowance received from a trust that is administered by a registered charitable organization. ... A PDF is generally taxable as employment income, research grant or fellowship income. ... Shea-Farrow November 6, 2014 Dear XXXXXXXXXX: Re: Technical Interpretation Request – Post-doctoral Fellowships We are writing in response to your letter of June 19, 2014, requesting our comments on the taxation of a post-doctoral fellowship and a travel/conference allowance paid to an individual on behalf of XXXXXXXXXX by the XXXXXXXXXX (the "Association"). ...

XXXXXXXXXX 2015-056827 Sean Evans, CPA, CGA, MBA 613 670-9049 March 31, 2015 Dear Sir: Re: Class 43.2 – Solar Thermal System This is in response to your email dated January 15, 2015, which enquired about whether solar thermal systems qualify for accelerated capital cost allowance (the "CCA") under Class 43.2 of Schedule II to the Income Tax Regulations (footnote 1) (the "Regulations"). ... The latest editions of these technical guides in PDF format can be downloaded at the link: http://www.nrcan.gc.ca/sites/www.nrcan.gc.ca/files/energy/pdf/Class_431-432_Technical_Guide_en.pdf In particular, section 2.3 describes active solar thermal equipment and schematic ASE 2.3.3 diagrams active solar heating equipment. ... Yours truly, Fiona Harrison, CPA, CA Manager Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 "Regulations" means the Income Tax Regulations, C.R.C., c. 945, promulgated under the Act. ...

Séguin Le 18 décembre 2017 Monsieur, Objet: Procédure respectant les critères du paragraphe 89(14) La présente est en réponse à votre courriel du 29 août 2017 dans lequel vous demandez à l’Agence du revenu du Canada (ci-après l’« ARC ») de confirmer si la procédure que vous présentez respecte les critères du paragraphe 89(14) de la Loi de l’impôt sur le revenu (ci-après la « Loi ») dans le contexte d’une société privée. ... Procédure présentée Vous aimeriez savoir si l’envoi d’un courriel, avec accusé de réception et qui contient l’avis écrit requis en document joint (de type PDF), respecte le critère de désignation d’un dividende à titre de dividende déterminé prévu au paragraphe 89(14). ...

MEMORANDUM NOTE DE SERVICE DATE March 19, 2012 TO Agnes Migneault FROM Senior Appeals Officer À Senior Appeals Officer DE Income Tax Rulings Directorate Tax and Charities Appeals Nancy Shea-Farrow Directorate 905-721-5099 Attention: Agnes Migneault + + FILE 2011-043079 DOSSIER SUBJECT: Education Tax Credit and Scholarship Exemption We are responding to your e-mail dated December 9, 2011 wherein you asked for our opinion on whether a teacher that is studying at a XXXXXXXXXX (the "Institution") in XXXXXXXXXX is entitled to the education tax credit (the 'Credit") and the scholarship exemption for the 2010 taxation year given recent amendments to the Income Tax Act (the "Act"). ... A post-doctoral fellow (PDF) is an individual who has recently obtained his or her Ph.D. ... A PDF is engaged in activities that consist primarily of research that do not lead to a diploma, bachelor, masters, doctoral or equivalent degree. ...

22 January 2016 Internal T.I. 2015-0586673I7- Self-governing First Nations in the Yukon and BC CRA Tags 81(1)(a) Indian Act 87(1)(b) PDF with tables (118 K). ... A "Yukon Indian Person", as defined in Chapter 1 of the UFA, is a person enrolled under one of the Yukon First Nation Final Agreements in accordance with criteria established in Chapter 3 — Eligibility and Enrollment. ...