Transitional Provisions and Policies

5 July 2000 External T.I. 2000-0019085 F - Mesure transitoire -- attach -- Transitional Provisions and Policies

a pre-announcement date shareholders’ agreement requiring share redemptions after the announcement date satisfied grandfathering relief for transactions required to be carried out

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21 June 2001 External T.I. 2001-0086285 F - Disposition transitoire à 112(3) -- attach -- Transitional Provisions and Policies

transitional provision re “share” to be applied on a share-by-share basis

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29 September 2022 External T.I. 2022-0949081E5 - CMETC -Qualified Engineer or Geoscientist -- attach -- Transitional Provisions and Policies

CRA will not reassess based on draft legislation if the original assessment was correct at law

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7 January 2004 External T.I. 2003-0032501E5 F - Transitional Rules/Allègement transitoire -- attach -- Transitional Provisions and Policies

taxpayer could choose whether a disposition came out of a pool of grandfathered or non-grandfathered shares

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2021 Ruling 2021-0880641R3 F - Changes to existing monetization arrangements -- attach -- Transitional Provisions and Policies

agreement novation likely would lose grandfathering

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7 October 2021 APFF Roundtable Q. 6, 2021-0900961C6 - APFF Q.6 - Minimum Tax Carryover and TOSI -- attach -- Transitional Provisions and Policies

CRA will honour incorrect AMT carryforward balances that arose due to an error in the CRA form

Read more about 7 October 2021 APFF Roundtable Q. 6, 2021-0900961C6 - APFF Q.6 - Minimum Tax Carryover and TOSI -- attach -- Transitional Provisions and Policies

10 May 1994 External T.I. 9411385 - GRANDFATHERING NEGATIVE ACB -- attach -- Transitional Provisions and Policies

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10 May 1994 External T.I. 9408765 - GRANDFATHERING NEGATIVE ACB -- attach -- Transitional Provisions and Policies

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28 August 1992 T.I. (Tax Window, No. 23, p. 17, ¶2150) -- attach -- Transitional Provisions and Policies

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24 June 1993 T.I. (Tax Window, No. 32, p. 22, ¶2626) -- attach -- Transitional Provisions and Policies

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