Full Text Case Law



The following Income Tax Folios, Information Circulars and CRA Views have been released by the Canada Revenue Agency.

Income Tax Folios

• S3-F10-C1 – Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs

• S3-F10-C2 – Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs

• S3-F10-C3 – Advantages – RRSPS, RESPs, RRIFs, RDSPS and TFSAs

Information Circulars

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

• IC 82-6R12 Clearance Certificate (PDF: 70KB)

• IC97-2R18 Customized Forms (PDF: 157KB)

CRA Views

Period ending August 2, 2019

• CRA Views 2019-0814161E5: Application of Reasonable Return - TOSI -- Section 120.4

Period ending August 2, 2019

• CRA Views 2019-0795761R3: Variation of a trust -- Section 107(2) and 248(1) disposition

Period ending Jul 26, 2019

• CRA Views 2017-0718021I7: Deregistration of TFSA -- Section 75(2), 146.2(2), 146.2(5), 146.2(8), 149(1)(u.2)

Period ending May 3, 2019

• CRA Views 2018-0746971E5: Bonus received after death of employee

Period ending April 19, 2019

• CRA Views 2017-0683021I7: Assignment of capital interest in a trust – Section 85(1), 104(4), 104(13), 104(19), 107(2.1), 107(5)

Period ending April 5, 2019

• CRA Views 2017-0722381R3: Variation to add a protector to the agreement -- Section 106(2), 107(1), 248(1)

Period ending March 29, 2019

• CRA Views 2018-0749251E5: Power of Attorney fees -- Section 5(1), 6(1)(c), 9(1), 248(1)

Period ending March 8, 2019

• CRA Views 2018-0781041I7: Non-resident trust ceasing to be deemed resident -- Section 94(2)(g), 94(2)(t), 94(3)(a), 94(4)(e), 94(5)

Period ending March 1, 2019

• CRA Views 2018-0767431R3: Post-mortem pipeline -- Section 84.1, 84(2), 245

• CRA Views 2018-0780201R3: Post-mortem pipeline -- Section 84.1, 84(2), 245(2)

Period ending December 7, 2018

• CRA Views 2018-0761511C6: Rollover to spousal trust on death -- Section 70(6)(b)(ii)

• CRA Views 2018-0765801C6: Tax on Split Income -- Section 120.4(1), 120.4(2)

• CRA Views 2018-0768841C6: Rollover under 73(1) and gifts to charities -- Section 73(1), 73(1.01)(c)

• CRA Views 2018-0768901C6: Deemed dividend payable to trust beneficiary -- Section 104(6), 104(13), 104(24)

• CRA Views 2018-0778661C6: Tax on Split Income -- Section 120.4(1)

• CRA Views 2018-0768821C6: Tax on Split Income -- Section 120.4(1)

• CRA Views 2018-0765811C6: Tax on Split Income -- Section 120.4(1), 120.4(1.1)

Period ending November 30, 2018

• CRA Views 2018-0755351I7: Transfer of Debt as Qualifying Disposition -- Section 107.4, 245(2)

Period ending September 28, 2018

• CRA Views 2018-0744081C6: STEP 2018 - Q3 - Trust return due date on wind up -- Section 104(2); 249(1); 249(5); 150(1); Regulation 204

• CRA Views 2018-0744091C6: STEP 2018 - Q14 - NRT filing obligations -- Section 94(3); 94(10)

• CRA Views 2018-0744101C6: STEP 2018 - Q2 - Creation of a Trust -- Section 104(4), 108(1) "testamentary trust", 104(5.8)

• CRA Views 2018-0744111C6: STEP 2018 - Q9 -Vested Indefeasibly -- Section 108(1); 104(4); 104(5.8)

• CRA Views 2018-0744151C6: STEP 2018 - Q15 - 164(6) and 112(3.2)(b) -- Section 164(6); 112(3.2); 112(3.32)

• CRA Views 2018-0744161C6: STEP 2018 - Q13 - 75(2) and Foreign Tax Credit -- Section 75(2) and 126(1)

• CRA Views 2018-0748241C6: STEP 2018 - Q11 - Subsection 104(13.4) -- Section 104(13.4)

• CRA Views 2018-0748381C6: STEP 2018 – Q10 - Pipeline Ruling Requests -- Section 84(2); 84.1

Period ending September 14, 2018

• CRA Views 2018-0755351I7: Trust claiming CG reserve -- Section 40(1)(a)(ii); 40(1)(a)(iii); 104(21); 104(21.2); 110.6(2); 110.6(2.1) and 110.6(31)

Period ending September 7, 2018

• CRA Views 2017-0738021R3: Addition of a series of preferred units -- Section 104(6)(b); 104(7.1); 122.1(1) and 132(6)

Period ending August 24, 2018

• CRA Views 2017-0720591R3: Re-org of a stapled commercial trust structure -- Section 107.4(1); 107.4(3) and 245(2)

Period ending August 3, 2018

• CRA Views 2017-0717981E5: Clearance certificate for a non-resident -- Section 116(1); 159(2); 248(1)

Period ending July 20, 2018

• CRA Views 2017-0723421R3: Creation of a new Mutual Fund Trust -- Section 108(2)(a)(i); 132(6)(b) and 253.1

• CRA Views 2018-0759521E5: Tax on split income & preferred beneficiary -- Section 104(14); 120.4

Period ending June 29, 2018

• CRA Views 2017-0681471R3: Variation of Trust

• CRA Views 2018-0745851C6: CALU 2018 Q4 - Timing of donations from an estate -- Section 118.1

Period ending May 25, 2018

• CRA Views 2017-0717831E5: Alter ego trust in year of beneficiary's death -- Section 104(4); 104(6); 104(13.4); 104(24); 248(1)

Period ending May 18, 2018

• CRA Views 2018-0738201I7: Residency of TFSA trust -- Section ITA 146.2; 146; 146.1; 146.3

Period ending May 4, 2018

• CRA Views 2017-0720721E5: Transfer of an amount from Jersey SIPP to an RRSP -- Section 60(j)

Period ending Apr 20, 2018

• CRA Views 2018-0739741E5: Disposition of Freehold Mineral Rights in Canada -- Section Sections 66.2, 66.4, Subsections 66(5), 70(5.2), 59(3.2) and Subparagraph 39(1)(a)(ii)

Period ending April 6, 2018

• CRA Views 2017-0705231C6: Gift of a Life Insurance Policy and Subrogated Own -- Section 148(7), 148(1), 118.1(1), 118(4.1), 118.1(5), 118.1(5.1) and 118.1(5.2)

• CRA Views 2017-0707791C6: RRIF - Successive Deaths -- Section 146.3(1), 146.3(5), (6), (6.1), (6.2)

• CRA Views 2017-0707801C6: RRIF transfers – partition of family patrimony -- Section 146.3(1), 146.3(6), (6.2), 146.3(14), 248(23.1)

• CRA Views 2017-0709071C6: Corporate Attribution Rules -- Section 74.4(2), 74.5(5)

• CRA Views 2017-0710681C6: Withdrawal of RRSP over-contributions after death -- Section 146(8.2), (8), (8.8), 56(1)h)

• CRA Views 2017-0720321C6: GAAR & 21-year rule planning -- Section 104(4), 104(5.8), 107(2), 245

Period ending March 16, 2018

• CRA Views2017-0702861E5: Health and Welfare Trust Distributions -- Section 6(1)(a); 144.1; 149.1(1)(h) “qualified donee”; 248(1) “qualified donee”, “registered charity”

Period ending March 9, 2018

• CRA Views 2016-0625301R3: Merger of two related segregated fund trusts -- Section 107.4(1); 107.4(2); 107.4(3) and 138.1(1)

• CRA Views 2016-0675861R3: Post-mortem planning - Pipeline -- Section 84.1, 84(2), 245(2)

Period ending March 2, 2018

• CRA Views 2016-0629511R3: Post-Mortem Planning and Extraction of "Hard ACB" -- Section 84.1, 84(2), 245(2)

• CRA Views 2017-0698191E5: Gift of securities by executors of a will -- Section 38(a.1); 70(5); 118.1(1); 118.1(4.1); 118.1(5); 118.1(5.1)

Period ending February 16, 2018

• CRA Views 2017-0717401E5: Fishing Licences -- Section 73(3), 73(3.1), 73(4), (4.1), 110.6(1), 110.6(1.3), 70(9), 70(9.01), 70(9.2), 70(9.21), 70(9.8), 70(10)

Period ending February 9, 2018

• CRA Views 2017-0733441R3: Amendment of trust terms -- Section 248(1) definition of disposition

Period ending January 26, 2018

• CRA Views 2017-0724121C6: 2017 CTF – Q2 – Trusts and principle residence – Section 54 definition of “principal residence”, 104(4)

• CRA Views 2017-0724301C6: 2017 CTF - Q1 - 21 year planning & NR beneficiary -- Section 104(4); 107(2); 107(2.1); 107(5); 245

Period ending January 12, 2018

• CRA Views 2014-0549771E5: Article XXIX-A:3 -- Section Article XXIX-A:3 of the Canada-US Tax Convention

• CRA Views 2016-0628181R3: Donation of shares to private foundation -- Section ITA 118.1(5), 118.1(13), 118.1(15), 129(1.2)

• CRA Views 2016-0669881I7: 75(2) applicability to trust –Section 75(2)

Period ending January 5, 2018

• CRA Views 2016-0667361E5: Taxable Capital Gains Designation -- Section 104(21), 104(21.2), 110.6(1)

Past Bulletins: Search the archive of selected CRA policy

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Last modified October 8, 2019

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