Current Income Tax Technical News (ITTN)

• 2006
• 2005
• 2004
• 2003
• 2002

We also archive ITTNs for historical purposes.

2006

• Issue 31R2 - May 16, 2006
  
  
• Issue 34 - April 27, 2006

2005

• Issue 33 - September 16, 2005
  • Income Earned or Realized - The Kruco Case
  • Permanent Establishment - The Dudney Case Update

• Issue 32 - July 15, 2005
  • Revocation of Previously Issued Rulings
  • Application of Penalties
  • Taxpayer's Opportunities to Respond to Assessments
  • Control in Fact: Impact of Recent Jurisprudence
  • Subsection 95(6): Scope of Application
  • CRA Access to Accountants' or Auditors' Working Papers
  • New Administrative Policy on Single-Purpose Corporations
  • Notice of Objection of Large Corporation: Impact of the Potash Corporation Case
  • Joint International Task Force on Tax Shelters
  • Reserve for Prepaid Amount: Impact of the Ellis Vision Case
  • Update on GAAR Reviews

2004

• Issue 30 - May 21, 2004
  • Prepaid Income - Whether Subsection 9(1) or Paragraph 12(1)(a) Applies?
  • Withholding Tax on Interest
  • Computation/Allocation of Partnership Income and Losses
  • Corporate Loss Utilization Transactions
  • Reasonableness of Shareholder/Manager Remuneration
  • Pre-judgment Interest
  • Tax Avoidance
  • Social Security Taxes and the Foreign Tax Credit
  • Restricted Farm Losses (Section 31)

2003

• Issue 29 - July 14, 2003
  • Application of paragraph 12(1)(x)
  • Large Corporation Tax
  • Income Tax Rulings Directorate New Automated Telephone System
    • Income Tax Act/workgroup number cross-reference chart
    • Listing of technical tax topics that are handled by each specific workgroup

• Issue 28 - April 24, 2003
  • Large Corporations Tax - Long-Term Debt
  • Section 86.1 - Foreign Spin-Offs with "Poison Pill" Shareholder Rights Plans

• Issue 27 - April 17, 2003
  • Archived interpretation bulletins
  • Income Tax Publications Subscriber list

2002

• Issue 26 - December 24, 2002
  • Proposed guidelines for split-receipting
  
  
• Issue 25 - October 30, 2002
  • Current issues - September 2002 Canadian Tax Foundation Conference
  
  
• Issue 24 - October 1, 2002
  • Legal costs to obtain support amounts
  • Cancellation of ITs
  • Correction to the French version to IT-519R2 (consolidated)
  
  
• Issue 23 - June 18, 2002
  • List of approved entities for scientific research and experimental development
  • Computer software
  
  
• Issue 22 - January 11, 2002
  • Current issues - September 2001 Canadian Tax Foundation Conference