 What's New
Administrative Materials CRA NewsWire [2013-05-21] PR 2013/05/20 Rev - Canadian Families Benefitting from Harper Government's Low-Tax Plan [2013-05-21] PR 2013/05/17 Rev - Registered Disability Savings Plans (RDSPs): Sample pro forma - Declaration of Trust [2013-05-14] PR 2013/05/10B Rev - RPP Practitioners' Forum - 2009 Questions and Answers [2013-05-14] PR 2013/05/10 Rev - RRSPs/RRIFs FAQs [Updated: Question 5 archived] [2013-05-01] PR 2013/04/30C Rev - Taxpayer Relief Measures Available to Canadians Affected by Spring Floods [2013-04-30] PR 2013/04/30B Rev - Minister Shea highlights Harper Government’s Improvements to Tax Debt Collections [2013-04-30] PR 2013/04/30A Rev - Tax Debt in Canada [2013-04-26] PR 2013/04/26 Rev - Reminder - Tuesday, April 30, 2013 is the deadline to file your 2012 income tax and benefit return and pay any balance owing [2013-04-25] PR 2013/04/25 Rev - What’s new for trusts? [2013-04-24] PR 2013/04/24 Rev - Paying Your Taxes is Simple With the CRA's Online Services [2013-04-23] PR 2013/04/23 - It's not too late to make changes to your return [2013-04-22] PR 2013/04/22 Rev - Reduce your tax bill – increase your tax deducted at source [2013-04-19] PR 2013/04/19 Rev - Filing Deadline is April 30th [2013-04-19] PR 2013/02/07 Rev - More Information on Forms NR301, NR302, and NR303 [2013-04-17] PR 2013/04/17 Rev - Students, want more time to chill? Tax info all online, all at your fingertips! [2013-04-15] PR 2013/04/15 Rev - No income? File Anyway or You Could Miss Out on Credits and Benefits [2013-04-11] PR 2013/03/27B Rev - Scientific Research and Experimental Development (SR&ED) Tax Incentive Program [2013-04-08] PR 2013/04/04B Rev - Introducing Income Tax Folios [2013-04-05] PR 2013/04/04 Rev - Federal SR&ED Legislative Proposals Status as at December 31, 2012 [2013-04-03] PR 2013/03/27 Rev - First-Time Donor’s Super Credit [2013-04-02] PR 2013/04/02 Rev - Did You Buy a Home in 2012? Check Out This Tax Information [2013-03-28] PR 2013/03/28 Rev - Are you self-employed? [2013-03-18] PR 2013/03/18 Rev - Caring for Dependants? Depend on the New Family Caregiver Amount [2013-03-15] PR 2013/03/15 Rev - Interest Rates for the Second Calendar Quarter [2013-03-13] PR 2013/03/13 Rev - Enjoy The Benefits of Filing on Time and oOnline! [2013-03-11] PR 2013/03/11 Rev - Public Transit Users—Claim Your Tax Credit! CRA Publications [2013-05-21] RDSP 2013/05/17B - RDSP Bulletin No.4 [2013-05-21] RDSP 2013/05/17A - RDSP Bulletin No.2R1 [2013-04-11] PIA No. 4 - Salaries and Wages - Inclusion of Taxable Benefits Finance Canada Budget Materials [2013-03-21] Federal budget 2013 - Federal budget 2013 documents Finance Canada NewsWire [2013-05-23] PR 2013/05/23 Fin - Consultations Launched on Phase-Out of the Labour-Sponsored Venture Capital Corporations Tax Credit [2013-05-22] 2013/05/22B Fin - Tax Information Exchange Agreement Signed Between Canada and the British Virgin Islands [2013-05-22] 2013/05/22A Fin - Tax Information Exchange Agreement Signed Between Canada and Brunei [2013-04-29] 2013-064 - Harper Government Focused on Jobs, Growth and Long-Term Prosperity With Economic Action Plan 2013 Act, No. 1 [2013-04-22] 2013-062 - Implementation of Economic Action Plan 2013 a Step Closer With the Tabling of the Notice of Ways and Means Motion [2013-04-08] PR 2013/04/05 Fin - Backgrounder: Canada-Liechtenstein Tax Information Exchange Agreement [2013-04-02] 2013-048 - Minister of Finance Welcomes Adoption of Economic Action Plan 2013 Motion [2013-03-27] 2013-045 - Harper Government Shows Global Leadership in Trade Liberalization [2013-03-18] PR 2013/03/18 Fin - Tax Information Exchange Agreement Signed Between Canada and Panama [2013-03-14] 2013-035 - Harper Government Announces Date for Economic Action Plan 2013 Forms [2013-05-23] RC243-SCH-B E - (Fillable) Schedule B - Non-Resident Contributions to a Tax Free Savings Account (TFSA) [2013-05-23] CPT52 - (Fillable) Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VII of the Agreement on Social Security Between Canada and France [2013-05-23] CPT51 - (Fillable) Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles IV to X of the Agreement on Social Security Between Canada and Italy [2013-05-23] CPT50 - (Fillable) Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Ireland [2013-05-23] CPT127 - (Fillable) Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 11 of the Agreement on Social Security Between Canada and the Kingdom of Norway [2013-05-22] CPT52 - Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VII of the Agreement on Social Security Between Canada and France [2013-05-22] CPT51 - Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles IV to X of the Agreement on Social Security Between Canada and Italy [2013-05-22] CPT50 - Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Ireland [2013-05-22] CPT127 - Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 11 of the Agreement on Social Security Between Canada and the Kingdom of Norway [2013-05-21] RC243-SCH-B E - Schedule B - Non-Resident Contributions to a Tax Free Savings Account (TFSA) [2013-05-16] CPT56 - (Fillable) Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States [2013-05-15] RC376 E - (Fillable) Taxpayer Relief Request – Statement of Income and Expenses and Assets and Liabilities for Individuals [2013-05-15] CPT56 - Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States [2013-05-14] RC376 E - Taxpayer Relief Request – Statement of Income and Expenses and Assets and Liabilities for Individuals [2013-05-10] CPT71 - Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 4 to 7 of the Convention on Social Security Between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland [2013-05-10] CPT71 - (Fillable) Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 4 to 7 of the Convention on Social Security Between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland [2013-05-10] CPT130 - Certificate of Coverage Under the Pension Plan Pursuant to Articles 7 to 10 of the Agreement on Social Security Between Canada and the Federal Republic of Germany [2013-05-10] CPT130 - (Fillable) Certificate of Coverage Under the Pension Plan Pursuant to Articles 7 to 10 of the Agreement on Social Security Between Canada and the Federal Republic of Germany [2013-05-10] CPT121 - Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and Belgium [2013-05-10] CPT121 - (Fillable) Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and Belgium [2013-05-09] RC243-SCH-A E - (Fillable) Schedule A - Excess TFSA Amounts [2013-05-09] CPT49 - (Fillable) Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Iceland [2013-05-08] RC243-SCH-A E - Schedule A - Excess TFSA Amounts [2013-05-08] CPT49 - Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Iceland [2013-05-03] RC343 E - Worksheet – TFSA Contribution Room [2013-05-03] RC343 E - (Fillable) Worksheet – TFSA Contribution Room [2013-05-02] RC378 E - Access to Information and Personal Information Request Form [2013-05-02] RC378 E - (Fillable) Access to Information and Personal Information Request Form [2013-04-22] T1007 E - (Fillable) Connected Person Information Return [2013-04-19] T1007 E - Connected Person Information Return [2013-04-19] T1004 E - Applying for the Certification of a Provisional PSPA [2013-04-19] T1004 E - (Fillable) Applying for the Certification of a Provisional PSPA [2013-04-18] T2SCH71 E - Income Inclusion for Corporations that are Members of Single-Tier Partnerships [2013-04-18] T2SCH71 E - (Fillable) Income Inclusion for Corporations that are Members of Single-Tier Partnerships [2013-04-18] T2SCH141 E - Notes Checklist (2010 and later taxation years) [2013-04-17] T2SCH403 E - Saskatchewan Research and Development Tax Credit [2013-04-17] RC341 E - Election on Transitional Prohibited Investment Benefit for RRSPs or RRIFs [2013-04-17] RC341 E - (Fillable) Election on Transitional Prohibited Investment Benefit for RRSPs or RRIFs [2013-04-17] RC339 E - Individual Return for Certain Taxes for RRIFs or RRSPs for Tax Year 20__ [2013-04-17] RC339 E - (Fillable) Individual Return for Certain Taxes for RRIFs or RRSPs for Tax Year 20__ [2013-04-16] T2SCH430 E - (Fillable) British Columbia Shipbuilding and Ship Repair Industry Tax Credit [2013-04-15] T2SCH430 E - British Columbia Shipbuilding and Ship Repair Industry Tax Credit [2013-04-12] T2SCH481 E - (Fillable) Nunavut Corporation Tax Calculation [2013-04-12] T2SCH461 E - (Fillable) Northwest Territories Corporation Tax Calculation [2013-04-12] T2SCH322 E - (Fillable) Prince Edward Island Corporation Tax Calculation [2013-04-12] T2SCH307 E - (Fillable) Newfoundland and Labrador Corporation Tax Calculation [2013-04-12] RC321 E - (Fillable) Delegation of Authority [2013-04-10] T2SCH481 E - Nunavut Corporation Tax Calculation [2013-04-10] T2SCH461 E - Northwest Territories Corporation Tax Calculation [2013-04-10] T2SCH322 E - Prince Edward Island Corporation Tax Calculation [2013-04-10] T2SCH307 E - Newfoundland and Labrador Corporation Tax Calculation [2013-04-09] RC321 E - Delegation of Authority [2013-04-03] RC199 E - (Fillable) Voluntary Disclosures Program (VDP) - Taxpayer Agreement [2013-03-28] T1261 E - Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents [2013-03-28] T1261 E - (Fillable) Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents [2013-03-28] RC4532 E - Individual Tax Return for Registered Disability Savings Plan (RDSP) [2013-03-28] RC4532 E - (Fillable) Individual Tax Return for Registered Disability Savings Plan (RDSP) [2013-03-28] RC240 E - Designation of an Exempt Contribution Tax-Free Savings Account (TFSA) [2013-03-28] RC199 E - Voluntary Disclosures Program (VDP) - Taxpayer Agreement [2013-03-28] GST370 E - Employee and Partner GST/HST Rebate Application [2013-03-22] NR74 E - Determination of Residency Status (Entering Canada) [2013-03-21] T1043 E - Deduction for Excess Registered Pension Plan Transfers You Withdrew from an RRSP or RRIF [2013-03-19] T3M E - (Fillable) Environmental Trust Income Tax Return [2013-03-19] T1172 E - Additional Tax on Accumulated Income Payments from RESPs [2013-03-18] T3APP E - T3 Application for Trust Account Number [2013-03-18] T3APP E - (Fillable) T3 Application for Trust Account Number [2013-03-15] T3M E - Environmental Trust Income Tax Return [2013-03-15] RC116 E - Saskatchewan Family Health Benefits [2013-03-15] RC116 E - (Fillable) Saskatchewan Family Health Benefits [2013-03-14] T2SCH73 E - Income Inclusion Summary for Corporations that are Members of Partnerships (2011 and later tax years) [2013-03-14] T2SCH73 E - (Fillable) Income Inclusion Summary for Corporations that are Members of Partnerships (2011 and later tax years) Guides/Pamphlets [2013-04-10] T4041 - Retirement Compensation Arrangements Guide 2012 [PDF] [2013-03-28] RC4466 - Tax-Free Savings Account (TFSA), Guide for Individuals [PDF] [2013-03-26] RC4460 - Registered Disability Savings Plan [PDF] [2013-03-22] T4040 - RRSPs and Other Registered Plans for Retirement - 2012 [PDF] [2013-03-22] RC4004 - Seasonal Agricultural Workers Program [PDF] [2013-03-20] RC4092 - Registered Education Savings Plans [PDF] ICs [2013-03-25] IC00-1R3 - Voluntary Disclosures Program [PDF] IT Folios [2013-04-02] IT Folio S1-F1-C1 - Medical Expense Tax Credit [PDF] [2013-04-02] IT Folio S1-F1-C2 - Disability Tax Credit [PDF] [2013-04-02] IT Folio S1-F1-C3 - Disability Supports Deduction [PDF] [2013-04-02] IT Folio S1-F2-C2 - Tuition Tax Credit [PDF] [2013-04-02] IT Folio S1-F2-C3 - Scholarships, Research Grants and Other Education Assistance [PDF] [2013-04-02] IT Folio S1-F3-C1 - Child Care Expense Deduction [PDF] [2013-04-02] IT Folio S1-F3-C2 - Principal Residence [PDF] [2013-04-02] IT Folio S4-F3-C1 - Price Adjustment Clauses [PDF] [2013-04-02] IT Folio S5-F1-C1 - Determining an Individual’s Residence Status [PDF] ITs [2013-04-02] IT Folio S5-F2-C1 - Foreign Tax Credit [PDF] [2013-04-02] IT Folio S1-F2-C1 - Education and Textbook Tax Credits [PDF] Newsletters [2013-05-24] Volume 21, Number 4, April 2013 - Canadian Tax Foundation - Canadian Tax Highlights [2013-04-30] Volume 12, Issue 2 - Toronto Centre Canada Revenue Agency & Professionals Group Newsletter [2013-04-18] Volume 21, Number 3, March 2013 - Canadian Tax Foundation - Canadian Tax Highlights [2013-03-28] Vol. 2, Issue 3 - Tax Executives Institute (TEI) Newsletter [PDF] [2013-03-20] Volume 21, Number 2, February 2013 - Canadian Tax Foundation - Canadian Tax Highlights Other NewsWire [2013-04-30] OAG 2013/04/30 - Agency Has Improved Some of its Tax Debt Collection Activities [2013-04-29] PR 2013/04/12 CNC - Social Security Agreement Helps People Who Have Lived or Worked in Canada and Serbia [2013-04-24] PR 2013/04/23 CNC - Harper Government Tables Social Security Agreement with India Other Publications [2013-05-08] Report 2013/05/01 - Tax evasion and the use of tax havens (Standing Committee on Finance) [PDF] [2013-04-30] Auditor General Report 2013 - Chapter 3—Status Report on Collecting Tax Debts—Canada Revenue Agency [PDF] Cases [2013-05-24] T-407-12 - Ritter c MRN [2013-05-24] A-396-12 - Gill v The Queen [2013-05-24] A-106-12 - MRN c Lordco Parts Ltd. [2013-05-24] 2012-233(IT)I - Jantzi v The Queen [2013-05-24] 2011-1748(IT)G - James v The Queen [2013-05-23] 34534 - Daishowa-Marubeni International Ltd. v The Queen et al [2013-05-23] 34534 - Daishowa-Marubeni International Ltd. c La Reine et al [2013-05-22] T-1933-11 - Ficek v AGC [2013-05-22] 2011-1064(EI) ... - Acanac Inc. v MNR et al [2013-05-21] A-76-12 - Romanuk v The Queen [2013-05-21] 2012-839(IT)I - Thurston c La Reine [2013-05-21] 2012-2477(IT)I - Nacom Inc. c La Reine [2013-05-21] 2011-940(IT)G ... - Myrdan Investments Inc. et al c La Reine [2013-05-21] 2011-1480(IT)I - Larivière v The Queen et al [2013-05-21] 2009-77(IT)G - Nowak v The Queen [2013-05-17] T-402-11 ... - Amoroso et al c PGC [2013-05-17] CA 406600 - APM Construction Services Inc. et al v Caribou Island Electric Ltd. et al [2013-05-17] 35174 - Pluri Vox Media Corp. v The Queen et al (Motion for Extension of Time Granted and Leave to Appeal Dismissed with Costs) [2013-05-17] 2012-4340(IT)I - Janovsky v The Queen [2013-05-17] 2011-3755(IT)G ... - Bhatti et al v The Queen [2013-05-17] 2011-2972(EI) ... - 1443900 Ont. Inc. v MNR [2013-05-17] 2010-2539(EI) ... - La Scala Conservatory of Music II v MNR [2013-05-17] 2008-3450(IT)G - Saad v The Queen [2013-05-17] 11-10489 - R v Kutum [2013-05-16] 2012-1247(IT)APP ... - Hansen v The Queen [2013-05-16] 2009-2099(IT)G - Armstrong et al v The Queen et al [2013-05-14] T-5-12 - Singh c PGC [2013-05-14] CACR2127 ... - Amell et al v The Queen [2013-05-14] 2012-2914(IT)I - Ehiozomwangie v The Queen [2013-05-14] 2012-1697(IT)I - Karn c La Reine [2013-05-13] 35296 - Ereiser v The Queen (Leave to Appeal Filed) [2013-05-09] A-310-12 - Prescient Foundation v MNR [2013-05-09] A-151-13 - Gateway City Church v MNR [2013-05-09] 2012-1000(IT)I - Gomez Consulting Ltd. v The Queen [2013-05-09] 2010-3940(IT)G - Imperial Tobacco Canada Limited v The Queen [2013-05-08] T-208-13 - Deep c ARC et al [2013-05-08] T-208-13 - Deep c ARC et al [2013-05-08] A-420-12 - Avrams v The Queen [2013-05-08] A-4-12 ... - Canadian Imperial Bank of Commerce v The Queen [2013-05-08] A-201-11 - Ereiser c La Reine [2013-05-08] 2012-3792(IT)I - Desmarais c La Reine [2013-05-08] 2012-2219(IT)I ... - Burchell c La Reine [2013-05-08] 2012-2089(IT)I - Van Boekel v The Queen [2013-05-08] 2012-1805(IT)I - Lewis v The Queen [2013-05-08] 2012-1623(IT)I ... - Select Travel Inc. et al c La Reine [2013-05-08] 2012-1331(IT)I - Gorfain v The Queen [2013-05-08] 2011-2739(IT)I ... - Kalib v The Queen [2013-05-08] 2011-1635(IT)G - Martin c La Reine [2013-05-08] 2011-1434(IT)I - Sicurella v The Queen [2013-05-08] 2010-2687(IT)G ... - Gwartz et al v The Queen [2013-05-07] 2012-2667(IT)I - Haynes v The Queen [2013-05-07] 2012-1756(EI) ... - Marilake Education Centre Inc. v MNR et al [2013-05-07] 2011-3753(IT)I - Wong v The Queen [2013-05-07] 101483816P1 - R v McMahon [2013-05-06] Docket: 2011-2090(EI) ... - 3142774 Nova Scotia Limited v MNR [2013-05-06] 2012-3088(IT)G - Cassa c La Reine [2013-05-06] 2012-2690(IT)I - Doucette v The Queen [2013-05-02] T-404-11 - Paquet v AGC [2013-05-02] T-404-11 - Paquet c PGC [2013-05-02] A-328-11 - Ballantyne c La Reine [2013-05-02] A-166-12 - A&T Tire & Wheel Ltd. c MRN [2013-05-02] 2012-2276(IT)APP - 1682320 Ontario Limited v The Queen [2013-05-02] 2012-1687(IT)I - Ahmad v The Queen [2013-05-02] 2009-715(IT)I ... - 371501 B.C. Ltd. et al v The Queen [2013-05-02] 2009-35(IT)I - Dr. Mike Orth Inc. v The Queen [2013-05-01] T-247-12 - Daoud v AGC [2013-05-01] T-247-12 - Daoud c PGC [2013-05-01] T-1704-12 - APL Properties Limited v AGC et al [2013-05-01] ITA-7879-11 - MNR et al v London Life Insurance Company et al [2013-05-01] A-286-11 - Triad Gestco Ltd. c La Reine [2013-04-30] 2011-2773(EI) ... - Carver PA Corporation v MNR [2013-04-29] T-770-12 - Tabry c PGC [2013-04-29] T-5-12 - Singh v AGC [2013-04-29] A-89-12 - Ollenberger v The Queen [2013-04-29] A-355-12 - Brown v The Queen [2013-04-29] 2012-4957(EI) - Therrien v MNR [2013-04-26] A-143-12 - The Queen v MacDonald [2013-04-26] 2009-2009(IT)G - Murray v The Queen [2013-04-25] A-73-13 - Trinity Global Support Foundation v MNR [2013-04-25] 35183 - Morguard Corporation v The Queen (Leave to Appeal Dismissed with Costs) [2013-04-25] 2012-2155(IT)I - C.P.B. v The Queen [2013-04-24] T-407-12 - Ritter v MNR [2013-04-23] T-1677-79 ... - Wilson c La Reine [2013-04-23] A-327-12 - Fannon v Revenue Canada [2013-04-23] A-158-12 - Mullen v The Queen [2013-04-23] A-138-13 - The Queen v ACI Properties (Appeal Filed) [2013-04-23] A-129-13 - Bakorp Management Ltd. v The Queen (Appeal Filed) [2013-04-23] A-120-13 - Deep v CRA et al (Appeal Filed) [2013-04-23] A-117-13 - Swirsky v The Queen (Appeal Filed) [2013-04-23] A-116-13 - Soft-Moc Inc. v MNR (Appeal Filed) [2013-04-23] A-115-13 - Allan v The Queen (Appeal Filed) [2013-04-23] 2012-3793(EI) - Heidebrecht v MNR [2013-04-23] 2011-912(IT)G ... - Stellwaag et al v The Queen [2013-04-23] 2011-4111(CPP) ... - York Region Sleep Disorders Centre Incorporated v MNR [2013-04-23] 2011-2453(IT)G - Gerrard v The Queen [2013-04-22] A-295-11 - Maheux v The Queen et al [2013-04-22] A-295-11 - Maheux c La Reine et al [2013-04-22] 2012-981(IT)I - Brandt c La Reine [2013-04-22] 2012-1511(IT)APP - Poulin v The Queen [2013-04-22] 2011-3663(EI) - Charbonneau v MNR [2013-04-22] 2010-3940(IT)G - Imperial Tobacco Canada Limited v The Queen [2013-04-22] 2010-1632(GST)G ... - Chell c La Reine [2013-04-19] T-533-12 - CPNI Inc. MRN [2013-04-18] A-299-11 - C.A.E. Inc. v The Queen [2013-04-18] A-299-11 - C.A.E. Inc. c La Reine [2013-04-17] T-56-08 - NRT Technology Corp c PGC [2013-04-17] A-669-00 - Selmeci c La Reine [2013-04-17] A-492-11 - Cavanagh v The Queen [2013-04-17] 2012-2283(IT)I - Hasin c La Reine [2013-04-17] 2010-2655(GST)I ... - Truong et al c La Reine [2013-04-16] CA039721 - Foote et al v AGC et al [2013-04-16] 2011-3781(IT)G - ACI Properties v The Queen [2013-04-16] 2011-245(IT)G - Immunovaccine Technologies Inc. v The Queen [2013-04-16] 2010-3936(IT)G ... - Terasen International Inc. c La Reine [2013-04-15] A-790-95 - La Reine c Wesbrook Management Ltd. [2013-04-15] A-785-95 - Kyte c La Reine [2013-04-15] A-54-96 - Nesbitt c La Reine [2013-04-15] A-413-11 - Fietz c La Reine [2013-04-15] A-398-11 - Zouaimia v The Queen [2013-04-15] 2012-2219(IT)I ... - Burchell v The Queen [2013-04-15] 2011-67(IT)G - Blackburn Radio Inc. v The Queen [2013-04-12] A-319-12 - Dalstrom c La Reine [2013-04-11] OTR130463 - CRA v Canada Border Services Agency et al [2013-04-11] 35147 - Global Equity Fund Ltd. v The Queen (Leave to Appeal Dismissed with Costs) [2013-04-11] 2012-551(IT)I - Crichton v The Queen [2013-04-11] 2012-2890(IT)I - Fontaine v The Queen [2013-04-11] 2012-2508(EI) - Zhang c MRN [2013-04-11] 2012-2070(IT)I - Hemmati c La Reine [2013-04-10] C56073 - Ivandic v Bank of Nova Scotia [2013-04-10] 2012-839(IT)I - Thurston v The Queen [2013-04-10] 2011-2274(IT)G - Noran West Developments Ltd. c La Reine [2013-04-10] 2006-3767(IT)G ... - Murugesu et al c La Reine [2013-04-10] 101483816P1 - R v McMahon [2013-04-09] A-338-11 - Pavage St-Eustache ltée v AGC [2013-04-09] 2012-4029(IT)G - Bakorp Management Ltd. v The Queen [2013-04-09] 2012-3343(CPP) - Vermilyea c MRN [2013-04-09] 2012-3135(IT)I - Evangélist v The Queen [2013-04-09] 2012-1929(IT)I - Bauskin c La Reine [2013-04-09] 2011-823(CPP) ... - Malleau c MRN et al [2013-04-09] 2011-3996(IT)I ... - Zeljkovic et al c La Reine [2013-04-09] 2011-3994(IT)I - Jamieson c La Reine [2013-04-09] 2011-1424(IT)I - Manning c La Reine [2013-04-09] 101483816P1 - R v McMahon [2013-04-08] 2012-2477(IT)I - Nacom Inc. v The Queen [2013-04-03] 2276770-2276795 - R v Martin [2013-04-03] 2012-1623(IT)I ... - Select Travel Inc. et al v The Queen [2013-04-02] T-770-12 - Tabry v AGC [2013-04-02] T-208-1 - Deep v CRA et al [2013-04-02] T-2045-11 - MRN c Money Stop Ltd. et al [2013-04-02] 2011-749(IT)G - Kiperchuk v The Queen [2013-04-02] 2011-5(IT)G - Drouin v The Queen [2013-04-02] 2011-1480(IT)I - Larivière c La Reine et al [2013-04-02] 2010-1542(IT)G - Lapierre v The Queen [2013-03-28] 35141 - Abraham et al v AGC (Leave to Appeal Dismissed with Costs) [2013-03-28] 35116 - 1207192 Ontario Limited v The Queen (Leave to Appeal Dismissed with Costs) [2013-03-28] 2012-2239(IT)I - Spannier c La Reine [2013-03-27] A-463-11 ... - St Arnaud et al v The Queen [2013-03-27] 2012-3792(IT)I - Desmarais v The Queen [2013-03-26] A-84-13 - MRN c London Life et al (Appeal Filed) [2013-03-26] A-83-13 - Klundert v The Queen (Appeal Filed) [2013-03-26] A-167-12 - Hokhold v The Queen [2013-03-26] A-117-12 ... - 1392644 Ontario Inc. o/a Connor Homes et al v MNR [2013-03-25] 35248 - Sokolowski Romar c La Reine (Leave to Appeal Filed) [2013-03-25] 2012-1642(IT)I ... - Sklodowski et al c La Reine [2013-03-22] T-639-12 - Deschênes et al, Re [2013-03-22] 2011-1434(IT)I - Sicurella c La Reine [2013-03-22] 1241049 - Rivers, Re [2013-03-22] 12-1154 - Samaroo et al v CRA et al [2013-03-21] T-502-12 - Soft-Moc Inc. v MNR [2013-03-21] C54702 - Lipson v Cassels Brock & Blackwell LLP [2013-03-21] 35090 - Johnson v The Queen (Leave to Appeal Dismissed with Costs) [2013-03-21] 2011-3508(IT)I ... - Tchebotar et al v The Queen [2013-03-21] 2011-3508(IT)I ... - Tchebotar et al c La Reine [2013-03-20] A-457-11 - Ostroff v The Queen [2013-03-20] 68807-3-C - R v Tyskerud et al [2013-03-20] 2012-208(IT)I - La Succession De Feu Catherine M. Roud c La Reine [2013-03-20] 2012-1649(IT)I - Farah v The Queen [2013-03-20] 2011-1370(IT)G - Desroches c La Reine [2013-03-19] A-457-11 - Ostroff c La Reine [2013-03-19] A-434-11 - Hare v The Queen [2013-03-19] A-355-12 - Brown c La Reine [2013-03-19] 34619 - Envision Credit Union v The Queen (Reserved) [2013-03-18] 2012-1697(IT)I - Karn v The Queen [2013-03-18] 2011-300(IT)G - Phillips c La Reine [2013-03-18] 2010-3562(IT)G ... - D'Amore c La Reine [2013-03-18] 2007-2422(IT)G - Tri-O-cycles Concept Inc. v The Queen [2013-03-15] 74283-1 - R v McCartie et al [2013-03-15] 2011-2576(IT)I ... - Talbot et al v The Queen [2013-03-14] A-89-12 - Ollenberger v The Queen [2013-03-14] A-318-11 - Gerhardi et al v The Queen [2013-03-14] 2010-1522(IT)G - Basi c La Reine [2013-03-13] A-382-11 - The World Job and Food Bank Inc. v The Queen [2013-03-13] A-335-12 - Verones v The Queen [2013-03-13] A-309-11 - PGC c Abraham et al [2013-03-13] 2012-2890(IT)I - Fontaine c La Reine [2013-03-13] 2005-3391(OAS) - Mattina v The Minister of Human Resources Development Canada [2013-03-13] 2005-3391(OAS) - Mattina c Le Ministre du Développment des Ressources Humaines du Canada [2013-03-12] T-533-12 - CPNI Inc. v MNR [2013-03-12] ITA-3466-99 - La Reine c Klundert [2013-03-12] 500-17-064259-115 - A c B et al [2013-03-12] 2011-3663(EI) - Charbonneau c MRN [2013-03-11] T-1677-79 ... - Wilson v The Queen [2013-03-11] L000808 - Sga'nisim Sim'augit (Chief Mountain) et al v AGC et al [2013-03-11] CA039476 - Sga'nisim Sim'augit (Chief Mountain) et al v AGC et al [2013-03-11] 2012-1675(IT)I - Zhang c La Reine [2013-03-11] 2011-4032(IT)I - Stinson c La Reine [2013-03-11] 2011-1407(IT)G - Bergeron v The Queen Ernst & Young Commentary Commentary Update [2013-05-02] CU 05-13 - Commentary Update (Maureen De Lisser, Toronto) [2013-04-11] CU 04-13 - Commentary Update (Maureen De Lisser, Toronto) Ernst & Young Case Comment [2013-05-14] 2013-014 - Sale and leaseback of aircraft cabin simulators: CAE Inc. v. The Queen, 2013 FCA 92 (Gael Melville, Vancouver and Brian Studniberg, Toronto) [2013-05-09] [2013-05-07] 2013-013 - Application of s. 84(2) to “pipeline-like” strategy: The Queen v. MacDonald, 2013 FCA 110 (Brian Studniberg, Toronto and Jennifer Smith, Ottawa) [2013-05-02] [2013-04-30] 2013-012 - Meaning of “Active Business”: Ollenberger v. The Queen, 2013 FCA 74 (Jennifer Smith, Ottawa) [2013-04-23] 2013-011 - $55 million class action for negligence against a law firm and a tax partner: Lipson v Cassels Brock & Blackwell LLP, 2013 ONCA 165 (Jennifer Smith, Ottawa) [2013-04-18] [2013-04-16] 2013-010 - Ontario Superior Court refuses to grant rectification, resulting in a $11.8 million tax liability: Kanji et al. v. AGC, 2013 ONSC 781 (Al-Nawaz Nanji, Toronto and Jennifer Smith, Ottawa) [2013-04-11] [2013-04-09] 2013-009 - Taxpayer successful in challenging CRA’s refusal to cancel penalty: NRT Technology Corp v Attorney General of Canada, 2013 FC 200 (Michael Zender, Toronto) [2013-04-04] [2013-03-26] 2013-008 - CRA fails to make “full and frank disclosure”: MNR v RBC Life Insurance Company et al, 2013 FCA 50 (Jennifer Smith, Ottawa) [2013-03-21] [2013-03-19] 2013-007 - Supreme Court of Canada denies Leave to Appeal in two “Ontario Shuffle” cases: The Queen v Husky Energy Inc. and The Queen v Canada Safeway Limited (Andrew Rosner, Toronto and Jennifer Smith, Ottawa) [2013-03-14] [2013-03-12] 2013-006 - De facto control test defeats “sidecar” arrangement: Lyrtech RD Inc. c. La Reine, 2013 CCI 12 (Al-Nawaz Nanji, Toronto, Carole Plourde and Jennifer Smith, Ottawa) [2013-03-07] Ernst & Young Ruling Review [2013-05-23] 2013-003 - CRA’s policy and Québec partnerships: Something old, something new (Lidiya Nychyk, Toronto and Christian Desjardins, Montréal) [2013-05-21] [2013-03-21] 2013-002 - Automobile allowances – Driving within the limits (Lucie Champagne and Bob Neale, Toronto) [2013-03-19] [2013-03-13] 2013-001 - Feeling doubtful about your interest? Offsetting deductions may be available (Aneela Rojo and Maureen De Lisser, Toronto) [2013-03-12] Tax Alerts [2013-05-24] EY TA 2013-26 - Supreme Court of Canada allows taxpayer’s appeal in Daishowa-Marubeni International Ltd. v The Queen, Tax Alert 2013-26 [2013-05-22] EY TA 2013-25 - Top 10 cross-border GST and customs issues, Tax Alert 2013-25 [2013-05-16] EY TA 2013-24 - GST/HST: scrutiny of noncompliant purchase invoices, Tax Alert 2013-24 [2013-05-14] EY TA 2013-23 - HST: Finance releases final SLFI regulations, Tax Alert 2013-23 [2013-05-13] EY TA 2013-22 - CRA announces measures to counter international tax evasion and aggressive tax avoidance, Tax Alert 2013-22 [2013-05-09] EY TA 2013-21 - Quebec revises its mining tax regime, Tax Alert 2013-21 [2013-05-02] EY TA 2013-20 - Ontario budget 2013–14, Tax Alert 2013-20 [2013-04-26] EY TA 2013-19 - UK issues report: “Tax avoidance: the role of the large accountancy firms”, Tax Alert 2013-19 [2013-04-17] EY TA 2013-18 - Manitoba budget 2013–14, Tax Alert 2013-18 [2013-04-05] EY TA 2013-17 - Nova Scotia budget 2013–14, Tax Alert 2013-17 [2013-04-03] EY TA 2013-16 - OECD meets with business on base erosion and profit shifting project , Tax Alert 2013-16 [2013-03-28] EY TA 2013-15 - Prince Edward Island budget 2013–14, Tax Alert 2013-15 [2013-03-27] EY TA 2013-13 & 14 - 2013–14 Budgets: New Brunswick, Newfoundland and Labrador [2013-03-25] EY TA 2013-12 - Major customs changes in federal budget, Tax Alert 2013-12 [2013-03-22] EY TA 2013-11 - Yukon budget 2013–14, Tax Alert 2013-11 [2013-03-22] EY TA 2013-09 - Saskatchewan budget 2013–14, Tax Alert 2013-09 [2013-03-21] EY TA 2013-10 - Federal budget 2013–14, Tax Alert 2013-10 News [2013-05-07] EY N 044-13 - Provincial income allocation - Recent administrative changes (Lucie Champagne, Toronto and Bob Neale, Toronto) [2013-05-06] EY N 043-13 - OECD releases a draft handbook on transfer pricing risk assessment [2013-05-06] EY N 042-13 - Substantively Enacted Corporate Income Tax Rates as at 30 April 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) [2013-05-01] EY N 041-13 - Substantively Enacted Corporate Income Tax Rates as at 23 April 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) [2013-04-30] EY N 040-13 - 2013 Budget implementation bill introduced (Maureen De Lisser and Bob Neale, Toronto) [2013-04-29] EY N 039-13 - In case you missed it (Lidiya Nychyk and Maureen De Lisser, Toronto) [2013-04-24] EY N 038-13 - Substantively Enacted Corporate Income Tax Rates as at 18 April 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) [2013-04-24] EY N 037-13 - Budget Implementation NWMM tabled in the House of Commons (Maureen De Lisser and Bob Neale, Toronto, Mary Anne McMahon, Ottawa) [2013-04-17] EY N 036-13 - Consultation period for new Income Tax Folios (Krista Fox and Maureen De Lisser, Toronto) [2013-04-04] EY N 034-13 - In case you missed it (Krista Fox, Toronto and Gael Melville, Vancouver) [2013-04-03] EY N 033-13 - Substantively Enacted Corporate Income Tax Rates as at 31 March 2013 (Lucie Champagne and Maureen De Lisser, Toronto North) [2013-04-01] EY N 032-13 - CRA voluntary disclosures program: new remittance instructions (Bob Neale & Yves Plante, Toronto) [2013-03-21] EY N 031-13 - Webcast: Federal budget 2013 [2013-03-20] EY N 030-13 - TIEA signed with Panama (Bob Neale, Toronto) [2013-03-19] EY N 029-13 - 21 March 2013 Federal budget – Ernst & Young analysis (Bob Neale, Toronto and Jennifer Smith, Ottawa) [2013-03-18] EY N 028-13 - 21 March 2013 Federal budget – Ernst & Young analysis (Bob Neale, Toronto) [2013-03-18] EY N 027-13 - In case you missed it (Aneela Rojo and Janna Krieger, Toronto) Ernst & Young International Commentary US and International Tax [2013-05-23] EY INT 153-13 - Updates on the ‘fair tax’ debate (EY UK Midweek News) [2013-05-23] EY INT 152-13 - India's Special Bench rules on profit attribution to a permanent establishment under India-UK tax treaty (EY Global) [2013-05-23] EY INT 151-13 - Australia 2013/14 Federal Budget (EY Global) [2013-05-22] EY INT 150-13 - 30 May webcast: BorderCrossings: The Canada-US transfer pricing controversy tug-of-war [2013-05-22] EY INT 149-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-05-22] EY INT 148-13 - India's Delhi Tribunal rules on permanent establishment, profit attribution and royalty taxation (EY Global) [2013-05-22] EY INT 147-13 - EU Finance Ministers adopt strong conclusions on tackling tax fraud, tax evasion and aggressive tax planning (EY Global) [2013-05-21] EY INT 146-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-05-21] EY INT 145-13 - Outlook for global tax policy (EY Global) [2013-05-21] EY INT 144-13 - Global payroll: myth or reality? (EY Global) [2013-05-16] EY INT 143-13 - India: Delhi Tribunal rules on PE, profit attribution and royalty taxation (EY Global) [2013-05-15] EY INT 142-13 - Dutch Supreme Court provides new guidance on shareholder loan doctrine (EY Global) [2013-05-14] EY INT 141-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-05-14] EY INT 140-13 - South African Revenue Service continues increased scrutiny of permanent establishment exposure risk (EY Global) [2013-05-13] EY INT 139-13 - 22 May webcast: Domestic tax quarterly webcast series: a focus on U.S. state tax matters [2013-05-13] EY INT 138-13 - CBI proposes seven tax principles for UK business (EY UK) [2013-05-09] EY INT 137-13 - ITS/Washington Dispatch for April 2013 (EY Global) [2013-05-08] EY INT 136-13 - 23 May webcast: Latin America supply chain considerations for your company [2013-05-07] EY INT 135-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-05-07] EY INT 134-13 - Luxembourg draft law proposes unconditional deferral of exit taxes (EY Global) [2013-05-06] EY INT 133-13 - UK Government commitment to put tax evasion and aggressive tax avoidance centre stage at forthcoming G8 meeting (EY Global) [2013-05-06] EY INT 132-13 - APAC Tax Matters (EY Global) [2013-05-02] EY INT 131-13 - Luxembourg adopts law to increase tax cooperation (EY Global) [2013-05-02] EY INT 130-13 - European Commission establishes Platform for Tax Good Governance (EY Global) [2013-05-01] EY INT 129-13 - Vietnam increases tax audits (EY Global) [2013-05-01] EY INT 128-13 - Brazil’s Supreme Court Rules on Controlled Foreign Corporation Rules (EY Global) [2013-04-30] EY INT 127-13 - UK challenges legality of EU Financial Transaction Tax (FTT) (EY Global) [2013-04-29] EY INT 126-13 - 7 May webcast: International Tax Talk Quarterly Series [2013-04-25] EY INT 125-13 - Investing in the USA for March 2013 (EY Global) [2013-04-25] EY INT 124-13 - French Tax Authorities issue guidelines on new 3% distribution tax (EY Global) [2013-04-25] EY INT 123-13 - Australia issues customs practice statement on transfer pricing (EY Global) [2013-04-24] EY INT 122-13 - REMINDER - 30 April Webcast: Asian supply chain planning opportunities [2013-04-24] EY INT 121-13 - FY 2014 US Budget proposals: Implications for US inbound investors (EY Global) [2013-04-24] EY INT 120-13 - Global mining and metals tax survey (EY Global) [2013-04-23] EY INT 119-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-04-23] EY INT 118-13 - Mexico considers mining royalty bill (EY Global) [2013-04-22] EY INT 117-13 - UK: Revised guidance for general anti-abuse rule (GAAR) (EY Global) [2013-04-22] EY INT 116-13 - India’s Income Tax Appellate Court follows Special Bench Ruling on advertising, marketing and sales promotion issue in Glaxo Smithkline case (EY Global) [2013-04-22] EY INT 115-13 - 1 May webcast: Live video webcast from U.S. Domestic Tax Conference in New York City [2013-04-18] EY INT 114-13 - 25 April webcast: BorderCrossings - OECD’s BEPS report [2013-04-18] EY INT 113-13 - Spain establishes National Office for international taxation (EY Global) [2013-04-18] EY INT 112-13 - President Obama's FY 2014 budget would increase business taxes (EY Global) [2013-04-18] EY INT 111-13 - Mexico's Supreme Court rules on treatment of capital losses (EY Global) [2013-04-18] EY INT 110-13 - Argentina modifies transfer pricing regulations (EY Global) [2013-04-17] EY INT 109-13 - International tax proposals included in the Administration's Fiscal Year 2014 budget (EY Global) [2013-04-17] EY INT 108-13 - France, Germany, Italy, Spain, and UK agree to pilot for multilateral exchange of tax information (EY Global) [2013-04-17] EY INT 107-13 - 2013 Worldwide Corporate Tax Guide [2013-04-16] EY INT 106-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-04-16] EY INT 105-13 - Taiwan to implement CFC, place of effective management concepts (EY Global) [2013-04-15] EY INT 104-13 - The UK as a treasury centre (EY UK) [2013-04-15] EY INT 103-13 - Italy releases APA program bulletin (EY Global) [2013-04-15] EY INT 102-13 - Colombia: Oil & Mining Bulletin (EY Global) [2013-04-11] EY INT 101-13 - Japan enacts 2013 tax reform bill (EY Global) [2013-04-11] EY INT 100-13 - Australia issues position on increased tax disclosure by large Australian businesses (EY Global) [2013-04-10] EY INT 099-13 - Cyprus and Troika reach agreement on the final terms to implement the Cyprus Eurogroup agreement (EY Global) [2013-04-10] EY INT 098-13 - 30 April Webcast: Asian supply chain planning opportunities [2013-04-09] EY INT 097-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-04-08] EY INT 096-13 - ITS/Washington Dispatch for March 2013 (EY Global) [2013-04-04] EY INT 095-13 - Indian tax administration issues circulars on transfer pricing issues relating to development centers (EY Global) [2013-04-03] EY INT 094-13 - UK issues Finance Bill 2013 (EY Global) [2013-04-03] EY INT 093-13 - US: Transfer pricing safe harbours (EY Global) [2013-04-01] EY INT 092-13 - UK Budget 2013 tax alerts and webcast replay (EY Global) [2013-03-28] EY INT 091-13 - UK Budget 2013 tax alerts and webcast replay (EY Global) [2013-03-28] EY INT 090-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-03-28] EY INT 089-13 - French transfer pricing documentation regulation formalizes enforcement efforts (EY Global) [2013-03-27] EY INT 088-13 - UK issues Budget 2013 [2013-03-27] EY INT 087-13 - UK Government issues new rules on tax avoidance and government contracts (EY Global) [2013-03-27] EY INT 086-13 - 9 April webcast: Mexican reform and the impact on operating structures [2013-03-21] EY INT 085-13 - 28 March webcast: BorderCrossings: Intercompany services — planning and defending your transfer pricing position [2013-03-21] EY INT 084-13 - India: Mumbai Tribunal rules on transfer pricing aspects of intra-group software development services (EY Global) [2013-03-20] EY INT 083-13 - 26 March webcast: Accounting for income taxes: a quarterly perspective [2013-03-20] EY INT 082-13 - OECD issues report on after-tax hedging (EY Global) [2013-03-19] EY INT 081-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-03-18] EY INT 080-13 - European Commission requests public consultation on proposed Taxpayer's Code (EY Global) [2013-03-14] EY INT 079-13 - European Council announces broad support for new tax transparency requirements for Banks and some other companies (EY Global) [2013-03-12] EY INT 078-13 - SALT News Bulletin (Amy Shumate, Toronto) [2013-03-11] EY INT 077-13 - ITS/Washington Dispatch for February 2013 (EY Global) [2013-03-11] EY INT 076-13 - China, UK sign Tax Protocol allowing 5% withholding on certain intercompany dividends (EY Global) Income Tax Rulings [2013-05-22] 2013-0486461E5 E - Determination of Income, Writer [2013-05-22] 2013-0485501E5 E - Disposition of Intellectual Property [2013-05-22] 2013-0484631E5 E - Employee Bursary & Education Tax Credit [2013-05-22] 2013-0484531M4 E - Principal Residence - Capital Gains [2013-05-22] 2013-0482291I7 E - Home Buyers' Plan - Motor Home [2013-05-22] 2013-0481951E5 E - Volunteer Firefighters Tax Credit [2013-05-22] 2013-0481841M4 E - Northern Residents Deduction [2013-05-22] 2013-0481831M4 E - Government Assistance - Floods [2013-05-22] 2013-0480711M4 E - Long-term Health Care Insurance Plan [2013-05-22] 2013-0477251M4 E - Prescribed Prizes, Lottery Winnings, Insurance [2013-05-22] 2013-0475251M4 E - Minister's Correspondence - Tenancy Issues [2013-05-22] 2012-0470381E5 E - Medical Expense Tax Credit [2013-05-22] 2012-0460811R3 E - Public Company Spin-Off Butterfly [2013-05-22] 2012-0459541E5 E - Capital Interest in a Trust [2013-05-22] 2012-0451421R3 E - Purchase of Target and Bump [2013-05-22] 2012-0447471E5 E - Principal Residence Designation [2013-05-22] 2011-0421971R3 F - Réorganisation d'une société de personnes [2013-05-22] 2011-0402611R3 F - Charitable Remainder Trust [2013-05-15] 2013-0485481I7 F - Balance of Sale Price Without Interest [2013-05-15] 2013-0478221E5 F - CIAPH - acquisition pour une somme nominale [2013-05-15] 2012-0471151E5 F - Binding Agreement [2013-05-15] 2012-0470071I7 E - Low-cost Housing Corporation for the Aged [2013-05-15] 2012-0469231E5 F - Deferred Terminal Loss [2013-05-15] 2012-0465561I7 E - Hedging Transaction [2013-05-15] 2012-0464501R3 E - Post-mortem Planning [2013-05-15] 2012-0464411I7 E - Indirect Benefit [2013-05-15] 2012-0463181I7 F - Revenu des entrepreneurs [2013-05-15] 2012-0461711E5 F - Paiements indirects / Indirect payments [2013-05-15] 2012-0461651I7 E - Foreign Tax Credits - s. 126 vs. s. 110.5 [2013-05-15] 2012-0460481E5 F - Allocation pour usage d'un véhicule à moteur [2013-05-15] 2012-0460031E5 F - Prime pour partager chambre à deux [2013-05-15] 2012-0449101E5 F - Production exclue - CIPCMC [2013-05-15] 2012-0447371E5 E - Payments made by a Union [2013-05-15] 2012-0444001E5 F - Dépenses d'adoption lors de démarches abandonnées [2013-05-15] 2012-0442671I7 F - Dédommagement pour la perte de bénéfices [2013-05-15] 2012-0442021I7 F - Assessing 163(2) Penalty [2013-05-15] 2012-0438701E5 F - RRSP - Advantage [2013-05-15] 2012-0437651I7 E - Non-Profit Organizations (NPO) - Interest Expense [2013-05-15] 2012-0436771E5 E - Sale of a Business [2013-05-15] 2011-0430921E5 F - S. 261 - Loss carry-back & loss carry-forward [2013-05-15] 2010-0387451C6 E - Debt Forgiveness and Bankruptcy Annulment [2013-05-15] 2010-0387091C6 E - Late filing of T1 returns [2013-05-15] 2010-0386361C6 E - 2010 CTF Q21 - Reasonable Salary for Inc. Prof. [2013-05-15] 2010-0386351C6 E - 2010 CTF Q#10 - T3 Reporting and 75(2) [2013-05-15] 2010-0386301C6 E - NPO Carrying on Business for Profit [2013-05-15] 2009-0327251E5 E - Spousal Trust [2013-05-08] 2013-0474471M4 E - Apprenticeship Job Creation Tax Credit [2013-05-08] 2012-0472351M4 E - Lump-sum Awarded from Canadian Human Rights Tribunal [2013-05-08] 2012-0467221E5 E - Retiring Allowance Converted to Employee Life and Health Trust (ELHT) Contribution [2013-05-08] 2011-0424761C6 E - CTF 2010 Q&A #22 - Employee Life and Health Trusts (ELHTs) & Health and Welfare Trusts (HWTs) [2013-05-01] 2013-0480831E5 F - Frais médicaux - chirurgie esthétique [2013-05-01] 2013-0477981E5 F - Interpretation of Gift [2013-05-01] 2013-0474861E5 E - Subparagraph 107.4(3)(a)(i) election [2013-05-01] 2012-0473661E5 E - Joint Spousal or Common-Law Partner Trust Status [2013-05-01] 2012-0460711M4 E - Class 43.1/43.2 Specified Energy Property [2013-05-01] 2012-0451131I7 E - Trustee's Rights & Obligations under the Act [2013-05-01] 2012-0450491E5 E - Election under s. 216 [2013-05-01] 2012-0447491R3 E - Professional Corporation Contracting with Partnership [2013-05-01] 2011-0428491I7 E - Paragraph 149(1)(c) [2013-05-01] 2011-0426111C6 E - 2011 CTF Question re NPOs [2013-04-24] 2013-0482701E5 E - Are Bunk Houses Qualified Property for ITC [2013-04-24] 2013-0480201I7 F - Montants forfaitaires - XXXXXXXXXX [2013-04-24] 2013-0477601E5 E - Interest Deductibility on Restructured Borrowings [2013-04-24] 2012-0473291E5 F - Société de personnes - maison détruite par le feu [2013-04-24] 2012-0472311E5 E - Flow-Through Shares [2013-04-24] 2012-0470591E5 F - Sale of Automobile Acquired after being Leased [2013-04-24] 2012-0469571E5 F - Settlement of Rights Arising out of Marriage [2013-04-24] 2012-0469301M4 E - Refund Interest Ministerial Mail [2013-04-24] 2012-0468971E5 E - Retiring Allowance [2013-04-24] 2012-0468271E5 E - UK pension transfer to Canada [2013-04-24] 2012-0465071E5 E - Manufacturing and Processing [2013-04-24] 2012-0463681I7 E - Consequential Reassessment [2013-04-24] 2012-0462961C6 E - 2012 Ontario CTF Q10 - Executors' Fees and Withholding [2013-04-24] 2012-0462941C6 E - 2012 Ontario CTF Q14 - Circularity with 164(6) [2013-04-24] 2012-0462931C6 E - CTF Ontario Conference- Trust payment to Minor [2013-04-24] 2012-0462861C6 E - 2012 Ontario CTF Conference Question #16 [2013-04-24] 2012-0462841C6 E - Ontario CTF – Q8 Residency of a Trust [2013-04-24] 2012-0462511E5 E - Canadian Resource Property - Sale- CEE [2013-04-24] 2012-0458481E5 E - Foreign Pension Receipt [2013-04-24] 2012-0453121C6 F - Fiducie au conjoint-police d'assurance-vie [2013-04-24] 2012-0444151C6 E - Hybrid Partnerships and Branch Tax Liability [2013-04-24] 2011-0426591C6 E - Deemed Services Permanent Establishment [2013-04-24] 2011-0426571C6 E - Change in Position Re: Allocation of Bonus to HCSA [2013-04-24] 2011-0426561C6 E - Public Warehouse: PIA [2013-04-24] 2011-0426411C6 E - CCPC determination - paragraph 251(5)(b) [2013-04-24] 2011-0426371C6 E - 2011 CTF - Q.23 - Post-Mortem Planning and 84(2) [2013-04-24] 2011-0426361C6 F - Price Adjustment Clause and Redemption of Shares [2013-04-24] 2011-0426291C6 E - Income Tax Folio Initiative Update [2013-04-24] 2011-0426171C6 F - Débentures convertibles [2013-04-24] 2011-0426151C6 E - Interest Deductibility [2013-04-24] 2011-0425931C6 E - 2011 CTF - Question 20 [2013-04-24] 2011-0425911C6 E - Remittance Basis Taxation [2013-04-24] 2011-0425901C6 E - Does Share Derive Value Principally from Real Property [2013-04-24] 2011-0419931I7 E - Subparagraph 149(5)(e)(ii) [2013-04-24] 2010-0387141C6 E - s. 116 Certificate for Property that is not Taxable Canadian Property [2013-04-24] 2010-0386071C6 E - Section 216 Returns - Capitalized Expenses [2013-04-24] 2010-0386001C6 E - 2010 CTF - Q. 6 - 84(2) and Pipeline Transactions [2013-04-24] 2010-0385991C6 E - 2010 CTF - Q. 5 - 55(2) and GRIP [2013-04-24] 2010-0360921R3 E - Change of Trustee - Control [2013-04-17] 2013-0474111I7 E - Amendment to Prior Years' CCA [2013-04-17] 2012-0470501E5 E - Manufacturing and processing [2013-04-17] 2012-0468931C6 E - TEI Conference Q#5 Settlement Date [2013-04-17] 2012-0468251C6 E - 2012 CTF Atlantic Conference - Red Tape Reduction [2013-04-17] 2012-0465931C6 E - 2012 CTF Atlantic Conference - Audit Queries [2013-04-17] 2012-0464011C6 E - Red Tape Reduction Commission [2013-04-17] 2012-0463021C6 E - Directorate policy - entity classification [2013-04-17] 2012-0462901C6 E - Waiver or Cancellation of Part XI.01 Taxes Payable [2013-04-17] 2012-0462891C6 E - Application of 56(2) to Discretionary Trust [2013-04-17] 2012-0462881C6 E - Ontario Tax Conference - October 2012 [2013-04-17] 2012-0462831C6 E - Ontario CTF Conference 2012- subsection 164(6) [2013-04-17] 2012-0462141R3 E - Forgiveness of Debt [2013-04-17] 2012-0457591C6 E - BC Tax Conference 2012 - Q.10 US LLC [2013-04-17] 2012-0452821R3 E - Forgiveness of Debt [2013-04-17] 2012-0451431R3 E - Loss Consolidation [2013-04-17] 2012-0450371R3 E - Structured Settlement [2013-04-17] 2012-0449661E5 F - Subparagraph 53(2)(c) ITA [2013-04-17] 2012-0447171E5 E - Creditor's Group Life Insurance and CDA [2013-04-17] 2012-0442961C6 E - STEP 2012 CRA Roundtable Q7 [2013-04-17] 2011-0426051R3 E - Debt Restructuring [2013-04-17] 2011-0402291C6 E - Subsection 248(8)-Intestacy-Transfer of Property [2013-04-17] 2009-0350531I7 E - Tax Treatment of Signing Bonus [2013-04-10] 2013-0477821I7 F - Montants forfaitaires - XXXXXXXXXX [2013-04-10] 2013-0476501I7 E - Assessment of Ontario Tax [2013-04-10] 2012-0472761I7 E - Definition of Person in Respect to a Province [2013-04-10] 2012-0459421E5 E - Subsection 160.1(3) [2013-04-10] 2012-0459341I7 E - Adjustments Beyond Normal Reassessment Period [2013-04-10] 2012-0455351I7 E - Composition of a Corporation's Instalment Base [2013-04-10] 2012-0447651E5 E - Deficiency Tax Account [2013-04-10] 2012-0443171E5 E - UK Insurance Policy [2013-04-10] 2012-0440821E5 E - Non-Cash Long-Service Award and Cash Donation [2013-04-10] 2012-0439191R3 E - Loss Consolidation [2013-04-10] 2012-0435211R3 E - Article XXIX-A(3) of the Canada-US Tax Convention [2013-04-03] 2012-0471911E5 E - Lump-sum Payments Re: Disability Insurance [2013-04-03] 2012-0467151E5 E - Mortgage Held in RRSP [2013-04-03] 2012-0466951E5 E - T5013 Filing Due Date [2013-04-03] 2012-0455081I7 E - Regulation 1102(5) [2013-04-03] 2012-0447881E5 E - Clergy Residence Deduction [2013-04-03] 2012-0443811E5 E - Special Work Sites [2013-04-03] 2012-0443471E5 E - Taxable Preferred Shares [2013-04-03] 2011-0409121E5 E - Australian Pension Fund [2013-03-27] 2013-0477911E5 E - Expenses to Host Employees and Spouses at a Resort [2013-03-27] 2013-0476541E5 E - Eligible Dependant [2013-03-27] 2012-0466091E5 E - RESP Additional tax on Accumulated Income Payment [2013-03-27] 2012-0465711E5 F - Attribution Rules after Divorce [2013-03-27] 2012-0465511E5 E - Deductible Support Payments [2013-03-27] 2012-0449371I7 E - Downstream Absorptive Merger [2013-03-27] 2012-0445401E5 E - Eligible Dependent – Support by Court Order [2013-03-27] 2012-0442181E5 E - Tuition-US Institution-full vs. Part Time [2013-03-27] 2012-0440761E5 E - Child Support Payments [2013-03-27] 2012-0435881E5 E - Wind-up and Regulation 5908 [2013-03-27] 2012-0435511E5 E - Employee Bursary Taxable [2013-03-27] 2012-0432201E5 F - Payment of Tax by an Institute [2013-03-27] 2011-0416761I7 E - Non-Resident, Part XIII Tax [2013-03-27] 2011-0412181E5 E - Request for Comments - Employee Profit Sharing Plan (EPSP) [2013-03-27] 2003-0037291I7 E - US LLC and Regulation 5907(1.3) [2013-03-20] 2012-0473051E5 F - Frais de gestion versés à un conjoint [2013-03-20] 2012-0469441E5 F - Aire de plancher - fabrication et transformation [2013-03-20] 2012-0466641I7 F - Réduction du coût en capital d'un bien [2013-03-20] 2012-0460091E5 E - U.K. Mortgage Endowment Policy [2013-03-20] 2012-0456321I7 E - Withholding on Wage Loss Replacement Plan Payments [2013-03-20] 2012-0451791E5 E - Disposition of Trust Interest [2013-03-20] 2012-0451331I7 F - Déductibilité de frais juridiques [2013-03-20] 2012-0445941E5 F - Action déterminée de petite entreprise [2013-03-20] 2012-0444371E5 E - Section 204-Qualified Investment-Paragraph (c.1) [2013-03-20] 2012-0443721E5 F - Compensation - vente d'un immeuble [2013-03-20] 2012-0440371I7 F - Changement d'usage - Duplex [2013-03-20] 2012-0439441E5 E - German Social Security Contributions [2013-03-20] 2012-0439211E5 E - RRSP Strips and Prohibited Investments [2013-03-20] 2012-0439151E5 E - RRSP Strips and Prohibited Investments [2013-03-20] 2012-0438671E5 E - Treatment of German social security pension [2013-03-20] 2011-0428661E5 E - Trust Payments to Minor [2013-03-20] 2011-0425581E5 F - CII - régions admissibles-Montérégie-Rive-Sud [2013-03-20] 2011-0409281I7 F - Papier commercial - Obligations XXXXXXXXXX [2013-03-20] 2010-0388551I7 F - Fiducie - retour de sommes [2013-03-13] 2013-0475101E5 E - Statement of Real Estate Rental [2013-03-13] 2012-0469961E5 E - Qualifying Withdrawal for PSPA Certification [2013-03-13] 2012-0466421E5 E - Workforce Adjustment Education Allowance Received [2013-03-13] 2012-0464131E5 F - Transfert de propriété [2013-03-13] 2012-0463581E5 F - Allocation pour l'usage d'un véhicule [2013-03-13] 2012-0460021E5 F - Remboursement de cotisations à un club [2013-03-13] 2012-0458071E5 E - Per Diem Fees [2013-03-13] 2012-0453001E5 E - Taxability of Employer Paid Membership Fees [2013-03-13] 2012-0448621E5 E - Employee Referral Fee [2013-03-13] 2012-0448391I7 E - Validity of Late-filed Election and Designation [2013-03-13] 2012-0445851E5 E - RRSP strips and Prohibited Investments [2013-03-13] 2012-0443331E5 E - Are gifts to Elected Officials Taxable? [2013-03-13] 2012-0443211E5 E - Moving Expenses - Multiple Moves [2013-03-13] 2012-0436981E5 F - Ristournes de coopératives de travailleurs [2013-03-13] 2012-0433201I7 E - Legal Fees Incurred re: Job Reinstatement [2013-03-13] 2011-0431871I7 E - Part XIII and Procurement Fees [2013-03-13] 2011-0425801C6 E - Taxable Benefit - Employee Computer Equipment [2013-03-13] 2009-0342861I7 E - Meaning of Portfolio Investment in 94.1(1)(b) English digests of last week's French rulings [2013-05-22] 2013-0485481I7 F - Balance of sale price without interest [2013-05-22] 2013-0478221E5 F - HBTC – Acquisition for a nominal amount [2013-05-22] 2012-0471151E5 F - Binding agreement [2013-05-22] 2012-0469231E5 F - Deferred terminal loss [2013-05-22] 2012-0463181I7 F - Income of contractors [2013-05-22] 2012-0461711E5 F - Indirect payments [2013-05-22] 2012-0460481E5 F - Motor vehicle allowance [2013-05-22] 2012-0460031E5 F - Allowance to share double-occupancy room [2013-05-22] 2012-0449101E5 F - Canadian film or video production tax credit – Excluded production [2013-05-22] 2012-0444001E5 F - Adoption expenses in discontinued adoption process [2013-05-22] 2012-0442671I7 F - Damages for loss of benefits [2013-05-22] 2012-0442021I7 F - Assessing 163(2) penalty [2013-05-22] 2012-0438701E5 F - Prohibited investment and advantage rules [2013-05-22] 2011-0430921E5 F - Section 261 – Loss carryback and loss carryforward [2013-05-08] 2013-0480831E5 F - Medical expenses – Cosmetic surgery [2013-05-08] 2013-0477981E5 F - Interpretation of gift [2013-05-01] 2013-0480201I7 F - Lump-sum payments [2013-05-01] 2012-0473291E5 F - Partnership – home destroyed by fire [2013-05-01] 2012-0470591E5 F - Sale of automobile acquired after being leased [2013-05-01] 2012-0469571E5 F - Settlement of rights arising out of marriage [2013-05-01] 2012-0453121C6 F - Spousal trust – Life insurance policy [2013-05-01] 2011-0426361C6 F - Price Adjustment Clause and Redemption of Shares [2013-05-01] 2011-0426171C6 F - Convertible debentures [2013-04-24] 2012-0449661E5 F - Paragraph 53(2)(c) [2013-04-17] 2013-0477821I7 F - Lump-sum payments [2013-04-03] 2012-0465711E5 F - Attribution rules after divorce [2013-04-03] 2012-0445941E5 F - Eligible small business corporation share [2013-04-03] 2012-0432201E5 F - Payment of tax by an institute [2013-04-03] 2010-0388551I7 F - Trust – Return of amounts [2013-03-27] 2012-0473051E5 F - Management fees paid to a spouse [2013-03-27] 2012-0469441E5 F - Floor space – Manufacturing and processing [2013-03-27] 2012-0466641I7 F - Reduction of capital cost of property [2013-03-27] 2012-0451331I7 F - Deductibility of legal expenses [2013-03-27] 2012-0445941E5 F - Action déterminée de petite entreprise [2013-03-27] 2012-0443721E5 F - Compensation – Sale of a building [2013-03-27] 2012-0440371I7 F - Change of use - Duplex [2013-03-27] 2011-0425581E5 F - Investment tax credit – Montérégie Rive-Sud [2013-03-27] 2011-0409281I7 F - Commercial paper – Bank obligations [2013-03-27] 2010-0388551I7 F - Fiducie - retour de sommes [2013-03-20] 2012-0464131E5 F - Property transfer [2013-03-20] 2012-0463581E5 F - Vehicle allowance [2013-03-20] 2012-0460021E5 F - Reimbursement of club dues [2013-03-20] 2012-0436981E5 F - Rebate of workers cooperative [2013-03-13] 2012-0468511E5 F - GRIP addition for 2006 Legislation Bill Status [2013-05-22] Bill Status - Progress of Legislation as of May 21, 2013 - Updated to reflect the concurrence at Report Stage of Bill C-48 in the House of Commons [2013-05-03] Bill Status - Progress of Legislation as of May 3, 2013 - Updated to reflect first reading in the House of Commons of Bills C-60 and C-61 NWMMs/Draft Bills [2013-05-03] Bill C-61 (2013) - Offshore Health and Safety Act [PDF] (First reading: 2013/05/02) - Contains consequential terminology changes to the Income Tax Act. [2013-04-29] Bill C-60 (2013) - Economic Action Plan 2013 Act, No. 1 [PDF] (First reading: 2013/04/29) [2013-04-22] PA 2013/04/22 - Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and Related legislation [PDF] [2013-04-22] Explanatory Notes - Explanatory Notes Relating to the Income Tax Act, the Tax Court of Canada Act, the Excise Tax Act, the Excise Act, 2001 and the Income Tax Regulations [PDF] [2013-03-21] Federal Budget 2013 - Notice of Ways and Means Motion to Amend the Income Tax Act and Other Tax Legislation [PDF] [2013-03-07] Bill S-17 (2013) - Tax Conventions Implementation Act, 2013 [PDF] (First reading: 2013/03/06) Regulation Status [2013-05-03] Status of Proposed Regulations - Table of proposed regulations as of May 3, 2013 [PDF] - Updated to reflect first reading in the House of Commons of Bill C-60 Tax Treaties [2013-05-22] Tax Treaties 2013/05/21 - Agreement Between the Government Of Canada and The Government of the British Virgin Islands Under Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland for the Exchange of Information on Tax Matters [2013-05-22] Tax Treaties 2013/05/09 - Agreement Between The Government Of Canada And The Government Of His Majesty The Sultan And Yang Di-Pertuan Of Brunei Darussalam For The Exchange Of Information On Tax Matters [2013-03-18] Tax Treaties 2013/03/18 - Agreement Between Canada and The Republic Of Panama for Tax Cooperation and the Exchange of Information Relating to Taxes  Tax Rates and Tools
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