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 August 13, 2010
· CRA Views 2009-0330501E5: Superficial loss -- Section 40(2)g)(i), 53(1)f), 54, 251.1(1), 251.1(3) and 251.1(4)
Period ending August 6, 2010
· CRA Views 2009-0352771E5: Adoption in fact and extended meaning of child -- Section 118.3(2), 118(1)(b)(ii), 251(6), 252(1)(b)
· CRA Views 2009-0344851E5: Qualified Farm Property -- Section 110.6, 73(3), 69(11)
Period ending July 30, 2010
· CRA Views 2009-0345911I7: Foreign spouse trust - XXIX-B(5) Can-US Convention -- Section 70(6), 248(8), 248(9.1); XXIX-B(5) Canada - US Convention
· CRA Views 2010-0353701I7: Classification foreign entity - Trust Enterprise -- Section 104, 248(1)
Period ending July 23, 2010
· CRA Views 2008-0304421I7: Inherited IRA or U.S. pension plan -- Section 110(1)f)(i)
· CRA Views 2009-0324381E5: Payments to a deceased taxpayer -- Section Paragraph 70(1)(a); subsection 70(2)
Period ending July 2, 2010
· CRA Views 2010-0354711E5: Legal fees -- Section 18(1)(a), 18(1)(b), 18(1)(h), 20(1)(cc), 248(1), 9(1) 8(1)(b), 12(1)(j)(k)
· CRA Views 2010-0355521E5: Health and Welfare Trust
Period ending May 7, 2010
· CRA Views 2009-0330511R3: Charitable Donation of Publicly Listed Shares -- Section 38(a.1), 83(2), 83(4), 85(1), 87(1), 110.1(1), 116
Period ending April 23, 2010
· CRA Views 2006-0207001E5: Subparagraph 115(1)(a)(vi) -- Section 115(1)(a)(vi)
Period ending April 9, 2010
· CRA Views 2007-0241951C6: Police d'assurance-vie et par. 15(1) - Policyholder and Beneficiary of a Life Insurance Contract -- Section 15(1) [This document is available in both French and English.]
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
Past Bulletins: Search the archive of selected CRA policy
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Last modified August 25, 2010 |