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
· IC82-6R7 Clearance Certificate (PDF: 85KB)
· IC97-2R10 Customized Forms (PDF: 200KB)
CRA Views
Period ending February 26, 2010
· CRA Views 2009-0348631E5: Indian Employment Income - Death Benefits -- Section 81(1)(a)
Period ending February 19, 2010
· CRA Views 2007-0259841E5: Gift by Will -- Section 118.1(5)
· CRA Views 2009-0336911E5: Crown Priority -- Section s. 159(1) to (3) and s. 248(1) ITA; s. 4.1 BIA
Period ending February 12, 2010
· CRA Views 2009-0330181C6: Choix selon le paragraphe 104(13.1) / Election under Subsection 104(13.1) of the ITA -- Section 104(6); 104(13.1); 104(13.2)
Period ending February 5, 2010
· CRA Views 2009-0347061M4: Exempt Life Insurance Policies -- Section 12.2; Reg 306
Period ending January 8, 2010
· CRA Views 2009-0308611R3: Alter Ego Trust -- Section 73(1); 40(3.4); 40(3.6); 118.1(1)
· CRA Views 2009-0312081R3: Donation of Exchangeable Shares -- Section 38(a.1)(iii)
Period ending December 18, 2009
· CRA Views 2008-0293451R3: Eligible Funeral Arrangement - Insurance Policy -- Section 148.1; 12.2
· CRA Views 2009-0329911C6: assurance vie, avantage à l'actionnaire -- Section 15(1)
· CRA Views 2009-0347291C6: Life insurance and shareholder's benefit = Assurance-vie et avantage conféré à un actionnaire -- Section 15(1)
Period ending December 11, 2009
· CRA Views 2007-0257251E5: Assurance-vie -- Section 15(1); 245(2); 246; 148(9)
Period ending December 4, 2009
· CRA Views 2009-0340891M4: Home renovation tax credit -- Section draft 118.04
Period ending November 27, 2009
· CRA Views 2009-0312021E5: Prime d'assurance et donation -- Section 148(1), 118.1, 248(31)
Period ending November 6, 2009
· CRA Views 2009-0316961R3: Donation of flow-through shares -- Section ITA 110.1; 118.1; 38(a.1); 248(32); XXXXXXXXXX
Period ending October 16, 2009
· CRA Views 2009-0319471I7: Loss Carry Back and Charitable Donation Credit -- Section s. 111 ITA, s. 118.1 ITA, s. 161(7)(a)(iv)
Period ending September 18, 2009
· CRA Views 2009-0316701C6: Gifting of Life Insurance Policies -- Section 248(35), 248(37)
Past Bulletins: Search the archive of selected CRA policy
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Last modified March 9, 2010 |