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Tax Interpretations | Canadian tax interpretations and transactional implications
The CRA list of notifiable transactions includes a non-resident (NR1) entering into an arrangement with a non-resident (NR2) to indirectly provide financing to the taxpayer who would file on the basis...
74.5(1) | Tax Interpretations
Translation disclaimer
This translation was prepared by Tax Interpretations Inc. The CRA did not issue this document in the language in which it now appears, and is not responsible for any errors in i...
14 March 2013 Ministerial Correspondence 2013-0477251M4 - Prescribed Prizes, Lottery Winnings, Insurance | Tax Interpretations
Text of Severed Letter
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, b...