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Any comments relating to specific ITs can be sent by email to bulletins@ccra.gc.ca List of Archived Interpretation Bulletins The publications listed below will now be found in the Archived Income Tax Interpretation Bulletins section of the CCRA Web site at the following address: www.ccra.gc.ca/menu/ITSA-e.html IT-111R2, Annuities Purchased from Charitable Organizations IT-150R2, Acquisition From a Non-resident of Certain Property on Death or Mortgage Foreclosure or by Virtue of a Deemed Disposition IT-156R, Feedlot Operators IT-183, Foreign Tax Credit – Member of a Partnership IT-254R2, Fishermen – Employees and seafarers – Value of rations and quarters IT-314, Income of Dealers in Oil and Gas Leases IT-316, Awards for Employees' Suggestions and Inventions IT-317R, Capital Cost Allowance – Radio and Television Equipment IT-319, Cost of Obligations Owned on December 31, 1971 IT-321R, Insurance Agents and Brokers – Unearned Commissions IT-323, Sale of Mortgage Included in Proceeds of Disposition of Depreciable Property IT-338, Partnership Interests – Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner IT-370, Trusts – Capital Property Owned on December 31, 1971 IT-374, Meaning of "Settlor" IT-388, Income Bonds Issued by Foreign Corporations IT-392, Meaning of the term "share" IT-409, Winding-up of a non-profit organization IT-446R, Legacies IT-449R, Meaning of "Vested Indefeasibly" IT-452, Utility Service Connections IT-461, Forfeited Deposits IT-483, Credit Unions IT-488R2, Winding-up of 90% Owned Taxable Canadian Corporations IT-493, Agency Cooperative Corporations Income Tax Publications Subscriber List The CCRA is introducing a new electronic mailing list to advise our subscribers of all new income tax related technical publications (ITs, TNs, ICs), as well as other matters of interest to tax professionals and taxpayers. ...

Any comments relating to specific ITs can be sent by email to bulletins@ccra.gc.ca List of Archived Interpretation Bulletins The publications listed below will now be found in the Archived Income Tax Interpretation Bulletins section of the CCRA Web site at the following address: www.ccra.gc.ca/menu/ITSA-e.html IT-111R2, Annuities Purchased from Charitable Organizations IT-150R2, Acquisition From a Non-resident of Certain Property on Death or Mortgage Foreclosure or by Virtue of a Deemed Disposition IT-156R, Feedlot Operators IT-183, Foreign Tax Credit – Member of a Partnership IT-254R2, Fishermen – Employees and seafarers – Value of rations and quarters IT-314, Income of Dealers in Oil and Gas Leases IT-316, Awards for Employees' Suggestions and Inventions IT-317R, Capital Cost Allowance – Radio and Television Equipment IT-319, Cost of Obligations Owned on December 31, 1971 IT-321R, Insurance Agents and Brokers – Unearned Commissions IT-323, Sale of Mortgage Included in Proceeds of Disposition of Depreciable Property IT-338, Partnership Interests – Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner IT-370, Trusts – Capital Property Owned on December 31, 1971 IT-374, Meaning of "Settlor" IT-388, Income Bonds Issued by Foreign Corporations IT-392, Meaning of the term "share" IT-409, Winding-up of a non-profit organization IT-446R, Legacies IT-449R, Meaning of "Vested Indefeasibly" IT-452, Utility Service Connections IT-461, Forfeited Deposits IT-483, Credit Unions IT-488R2, Winding-up of 90% Owned Taxable Canadian Corporations IT-493, Agency Cooperative Corporations Income Tax Publications Subscriber List The CCRA is introducing a new electronic mailing list to advise our subscribers of all new income tax related technical publications (ITs, TNs, ICs), as well as other matters of interest to tax professionals and taxpayers. ...

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Subsection 42(5) On written application made within the specified time, may refund any duty of excise or fee erroneously paid or overpaid under the Excise Act Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Team Leader, Excise Duty Subsections 44(1) and (3) May examine and approve, or re-examine and approve, instruments and tanks to be used in determining the quantity or volume of alcohol for purposes of the Excise Act or regulations Headquarters Positions Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency Director, Analytical and Forensic Services Division, Canada Border Services Agency Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency Subsection 44(2) May direct in writing that any instrument previously examined and approved be submitted for re-examination Headquarters Positions Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency Director General, Excise and GST/HST Rulings Directorate Director, Analytical and Forensic Services Division, Canada Border Services Agency Director, Excise Duties and Taxes Division Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Subsection 44(4) After re-examining an instrument, may revoke the approval of that instrument or instruments of the same class, type or design as that instrument Headquarters Positions Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency Director, Analytical and Forensic Services Division, Canada Border Services Agency Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency Subsection 44(5) May revoke the approval of the use of a tank given pursuant to paragraph 44(1)(b) Headquarters Positions Director General, Laboratory and Scientific Services Directorate, Canada Border Services Agency Director, Analytical and Forensic Services Division, Canada Border Services Agency Manager, Alcohol and Tobacco Section, Analytical and Forensic Services Division, Canada Border Services Agency Subsection 45(3) May approve an alternative method in determining the quantity or volume of alcohol, when it is difficult to make such determination in accordance with subsection 44(1) Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty NOTE: A decision under this provision is based upon the recommendation of the Director General, Laboratory and Scientific Services Directorate, the Director, Analytical and Forensic Services Division, or the Manager, Alcohol and Tobacco Section, Canada Border Services Agency Section 69 May be the official who receives a schedule of property seized Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Excise Duty Team Leader, Excise Duty Section 71 May direct how to deal with condemned goods Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Director, Adjudications Division, Canada Border Services Agency Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Excise Duty Subsection 102(4) May remit a penalty, on payment of the applicable duties, where satisfied that the persons liable for the penalty were not privy to an unlawful abstraction of the goods, or that the goods were stolen by persons unknown to them, and that they have used all possible means for the detection and arrest of the criminal Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Subsection 110.1(2) May extend the time for the payment of duty Headquarters Positions Director General, Accounts Receivable Director General, Excise and GST/HST Rulings Directorate Director, Accounts Receivable Tax Programs Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Director, Summerside Tax Centre Assistant Director, Enforcement Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Assistant Director, Business Division, Summerside Tax Centre Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Revenue Collections Manager, Revenue Collections and Client Services Manager, Corporate Services and Excise, Summerside Tax Centre Team Leader, Excise Duties and Other Levies, Summerside Tax Centre Team Leader, Revenue Collections Team Leader, Revenue Collections and Client Services Section 112 May deal with articles seized Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Detachment Commander, Royal Canadian Mounted Police Customs and Excise Section Commander, Royal Canadian Mounted Police Section 124 May make a determination and release a seizure made in error Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Detachment Commander, Royal Canadian Mounted Police Customs and Excise Section Commander, Royal Canadian Mounted Police Subsection 168(1) May approve a guarantee company and determine the amount of the bond required in order to obtain a brewer's licence Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Field Positions Director, Tax Services Office Subsection 169(2) May approve a guarantee company putting up a bond in connection with a licence for manufacturing malt products (wort) and approve the formula to be used in the process of manufacturing such products Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Field Positions Director, Tax Services Office Subsection 170.1(5) May approve the form and manner in which to make an election that allocates the 75,000 hectolitre quantity limit for the reduced rates of duty amongst related or associated brewers Headquarters Positions Director General, Excise and GST/HST Rulings Directorate Director, Excise Duties and Taxes Division Manager, Excise Duty Operations Field Positions Director, Tax Services Office Assistant Director, Legislative Policy and Regulatory Affairs (LPRA) Programs Manager, Excise Duty Date modified: 2016-06-07 ...

Subsection 107(12) For purposes of the administration and enforcement of Part V.1 of the Act, may appeal, by notice served on all interested parties, an order or direction made in the course of or in connection with any legal proceeding that requires an official to give or produce evidence relating to customs information Headquarters Positions Director General, Collections Director General, Debt Management Compliance Director, Collections Director, Trust Accounts History: Delegation in respect of subsection 107(12) was amended on November 6, 2014. ...

Subsection 107(12) For purposes of the administration and enforcement of Part V.1 of the Act, may appeal, by notice served on all interested parties, an order or direction made in the course of or in connection with any legal proceeding that requires an official to give or produce evidence relating to customs information Headquarters Positions Director General, Collections Director General, Debt Management Compliance Director, Collections Director, Trust Accounts Field Positions Director, National Verification and Collections Centre Director, Tax Services Office Assistant Director, National Verification and Collections Centre Assistant Director, Tax Services Office History: Delegation in respect of subsection 107(12) was amended on November 10, 2020 and on November 6, 2014. ...

Subsection 169(2) May approve a guarantee company putting up a bond in connection with a licence for manufacturing malt products (wort) and approve the formula to be used in the process of manufacturing such products Headquarters Positions Director General, Excise and Specialty Tax Directorate Director, Excise and Specialty Tax Directorate Field Positions Director, Tax Services Office History: Delegation in respect of subsection 169(2) was amended on March 11, 2024. ...

Footnote 48 Also, the beneficiary group cannot be restricted to those who have a personal connection with one or more persons or entities, Footnote 49 such as a person’s relatives, Footnote 50 employees of a certain company, Footnote 51 or members of a certain organization, Footnote 52 regardless of the size of the group. Footnote 53 However, beneficiaries may be restricted: to employees or dependents of employees in an industry or profession as a whole, Footnote 54 because members of an industry or profession do not involve a personal connection if the restriction has been recognized by the courts. ... Footnote 60 Some of these restrictions may no longer be acceptable, as discussed in paragraph 59, below if the restriction is shown to be linked or relevant to achieving a charitable purpose Footnote 61 (for example, a scholarship to attend a school for the hearing impaired may be restricted to persons with hearing impairment) if a personal connection has been identified as a preference, rather than an obligation Footnote 62 (for example, a scholarship offered to students of a school, with a statement that in selecting recipients, preference may be given to relatives of an individual or employees of a company) Organizations that seek to restrict beneficiaries must always ensure the restrictions are not illegal or contrary to Canadian public policy. ...

Submitted SD contributions to the regional publication Connexion. Participated in Environment Week. ...

addressing non-compliance Previous Table of Contents Next we identified $14.1 billion in non-compliance we resolved $40 billion in tax debt 94% of individuals and 90% of corporations paid their taxes on time Most Canadians understand the importance of responsible citizenship and the connection between a sustainable tax system and our quality of life. ...