Principal Issues: 1- Whether the position stated in document 2001-0113237 is still valid following the change in position stated in document

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Principal Issues: What is the CRA's position regarding the notion of "volunteer firefighter" for the purposes of subsection 81(4) and section...

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Principal Issues: Is the CRA position in paragraph 36 of IT bulletin IT-522R still valid?

Position: Yes

Reasons: The CRA's position in paragraph...

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Principal Issues: In a particular situation, a trust (hereinafter "Trust") was established under the Civil Code of Quebec. Trust is a...

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Principal Issues: Whether we would take a different position from the one taken in document no. 2015-0610711C6 with respect to the application of...

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Principal Issues: Should the employer compute a benefit in applying paragraph 6(1)(a) when the employee is reimbursed for his/her meal expenses...

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Principal Issues: Whether various LLCs established under the laws of Delaware, Florida and New York would be treated as corporations for purposes...

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