Latest CRA Bulletins

The following Interpretation Bulletins, Information Circulars and CRA Views are updated as soon as they are released from Canada Revenue Agency.

Interpretation Bulletins

·         Nothing new within the past 6 months

Information Circulars

·     IC 84-3R6 Gifts to Certain Charitable Organizations Outside Canada (PDF: 91KB)

·     IC 82-6R9 Clearance Certificate (PDF: 63KB)

·     IC97-2R12 Customized Forms (PDF: 65KB)

CRA Views

Period ending April 26, 2013

·     CRA Views 2012-0473661E5: Joint Spousal or Common-Law Partner Trust Status -- Section s. 104(4)(a), s.248(1)

Period ending April 19, 2013

·     CRA Views 2010-0360921R3: Change of trustee - control -- Section 256(7)(a)

·     CRA Views 2010-0386001C6: 2010 CTF - Q. 6 - 84(2) and Pipeline Transactions -- Section 84(2)

·     CRA Views 2012-0462841C6: Ontario CTF – Q8 Residency of a Trust

·     CRA Views 2012-0462931C6: CTF Ontario Conference- Trust payment to Minor -- Section 104(13) and 104(24)

·     CRA Views 2012-0462961C6: 2012 Ont CTF Q10 - Executors' Fees and Withholding -- Section 6(1)(c); 9(1); 153(1)(g) and Reg 200(1)

Period ending April 12, 2013

·     CRA Views 2011-0402291C6: Subsection 248(8)-Intestacy-Transfer of Property -- Section 248(8)-Intestacy-Transfer of Property

·     CRA Views 2012-0442961C6: STEP 2012 CRA Roundtable Q7 -- Section 111(3)(a)(i.1), 111(8) and 152(4.2)

·     CRA Views 2012-0447171E5: Creditor's Group Life Insurance and CDA -- Section 89(1), 148

Period ending March 15, 2013

·     CRA Views 2012-0451791E5: Disposition of trust interest -- Section 106(2), 107(1), 248(25)

·     CRA Views 2011-0428661E5: Trust payments to minor -- Section 104(18); 104(24); 80; 75(2)

Period ending March 1, 2013

·     CRA Views 2010-0385771E5: Taxation of an Estate -- Section 104(13), 104(24), 108(1), 212(1)(c), 248(1),116(1), 150(1.1)(b)(iii), 150(5)

·     CRA Views 2012-0465081I7: Subsection 107(2) - A disposition by a NR Trust -- Section ITA: 107(2), 116, 248(1) "disposition"

Period ending February 15, 2013

·     CRA Views 2012-0448681E5 s. 116 req. of NR-estates per draft NRT legis. -- 116; 94(1); 94(3)

·     CRA Views 2012-0469971E5: Interpretation of Gift -- 118.1(2), Reg 3501

·     CRA Views 2013-0475341E5: Reporting of executrix fee on T4 -- 5(1); 6(1)(c)

Period ending February 8, 2013

·     CRA Views 2009-0327221I7: Paragraph 7(1)(e) - Death of a Taxpayer -- Section 7(1)(e), 69(1)(c), 110(1)(d), 49(3)(b), 164(6.1)

Period ending February 1, 2013

·     CRA Views 2012-0442741E5: Distribution from a NR trust to a NR beneficiary -- Section 107(5); 107(2)

·     CRA Views 2012-0457901E5: Executor fees and other costs -- Section 18(1)(a), 20(1)(bb), 53(1)(n), 6(1)(c)

·     CRA Views 2012-0465131E5: Dividend designation from a trust -- Section 104(13), 104(19), 104(20)

Period ending January 11, 2013

·     CRA Views 2012-0442931C6: 2012 STEP Question 8 -- Section 108(1), 104(5.8)  

·     CRA Views 2012-0444891C6: CTF Prairie Conference- Trust payment to Minor -- Section 104(13) 104(24)

·     CRA Views 2012-0453111C6: CICA Conference Q7 - Alter ego trust -- Section 128.1(4)(b), 128.1(10) def'n of "excluded right or interest"; 108(7)

·     CRA Views 2012-0453171C6: TFSA - Survivor payments to more than one survivor -- Section 207.01(1)

·     CRA Views 2012-0457521C6: BC CTF Conference 2012 - subsection 164(6) -- Section 164(6), 70(5)

·     CRA Views 2012-0457581C6: CTF BC - Q4 Residency of a Trust

Period ending December 28, 2012

·     CRA Views 2012-0433941E5: Section 80 of the Income Tax Act (the "Act") -- Section 70(5), 80, 80(2)(a), 107(2), 69(1)(c), 80(2), 80(11)

Period ending December 14, 2012

·     CRA Views 2011-0418821E5: Tax-free transfer under 146(16)(b) after death -- Section 146(16)(b)  

Period ending November 30, 2012

·     CRA Views 2012-0468101E5: Year End of Inter Vivos Trust on Wind Up -- Section 150(1)(c)

Period ending November 16, 2012

·     CRA Views 2012-0442871C6: STEP CRA Roundtable Question 10 - June 2012 -- Section 70(5)

·     CRA Views 2012-0442881C6: STEP CRA Roundtable Question 11 - June 2012 -- Section 104(1); 108(1); 116(3) and 248(1)

·     CRA Views 2012-0442891C6: Questions concerning US revocable trust -- Section 75(2) and proposed 75(3)(c.3); 94(1) and 94(3)

·     CRA Views 2012-0442951C6: 2012 STEP Question 3 -- Section 40(2)(g)(ii), 80, 248(1)

·     CRA Views 2012-0442991C6: 2012 STEP Question 12

·     CRA Views 2012-0447551C6: STEP CRA Roundtable Question 14 - June 2012 -- Section 56(1)(a)(i); 70(2)

·     CRA Views 2012-0447571C6: 2012 STEP Question 16