,canada ,cu/oms #a & ,rev5ue ,ag5cy ,m ,ways 6,s]ve ,y6 ,9come ,tax ,te*nical ,news ,numb] #bg ,april #ag1 #bjjc ,9 ,? ,issue ,>*iv$ ,9t]pret,n ,bullet9s ,9come ,tax ,public,ns ,subscrib] ,li/ ,! ,9come ,tax ,te*nical ,news is produc$ 0! ,policy & ,legisl,n ,bran*4 ,x is provid$ = 9=m,n purposes only & does n replace ! law4 ,if y h any -;ts or su7es;ns ab ! matt]s 4cuss$ 9 ? public,n1 pl1se s5d !m to3 #a  ,te*nical news a#a ,manag]1 ,te*nical ,public,ns & ,projects ,sec;n ,9come ,tax ,rul+s ,directorate ,policy & ,legisl,n ,bran* ,canada ,cu/oms & ,rev5ue ,ag5cy ,ottawa ,,on ,k#a;,a #j;,l#e or 0;e-mail at3 _+bulletins@ccra.gc.ca_: ,! ,9come ,tax ,te*nical ,news c 2 f.d on ! ,canada ,cu/oms & ,rev5ue ,ag5cy ,9t]net site at _+www.ccra.gc.ca_: ,>*iv$ ,9t]pret,n ,bullet9s ,9 \r ef=ts 6/r1ml9e \r 9t]pretative public,ns & 6focus \r ef=ts on updat+ ! mo/ frequ5tly us$ ,9t]pret,n ,bullet9s 7,,it's71 ! ,,ccra w n[ ma9ta9 sep>ate pages on xs web site = curr5t &= >*iv$ ,,it's4 ,z "! >e num]\s ,,it's1 & _! subject matt] s v>i$1 ? collec;n ( 9=m,n has 2come q cumb]"s 6ma9ta9 & di6icult 6update on a "tly basis = *anges 9 #b  ,>*iv$ ,,it's b#a law or 9t]pret,n4 ,! ex]cise ( >*iv+ old & \tdat$ ,,it's w all[ u 63c5trate \r ef=ts on revis+ ^? 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"t !y 7 made1 s* -;ts >e n a sub/itute =! law4 ,taxpay]s 3templat+ a transac;n t is seem+ly cov]$ 9 a bullet9 %d 5sure "! h be5 no subsequ5t c\rt deci.ns or *anges 9 ! law t may a6ect ! 9t]pret,n provid$ 9 ! bullet94 --------------------------------------#b ,= any 9t]pretative matt]s relat+ 6! curr5t 9come tax legisl,n1 pl1se 3tact ! ,9come ,tax ,rul+s ,directorate ei 0email at3 _+itrulingsdirectorate@ccra.gc.ca_: or "? \r teleph"o 5quiries s]vice at 7#fac7 #ieg-hiec4 #d  ,>*iv$ ,,it's a#b ,any -;ts relat+ 6specific ,,it's c 2 s5t 0email to _+bulletins@ccra.gc.ca_: ,li/ ( ,>*iv$ ,9t]pret,n ,bullet9s ,! public,ns li/$ 2l w n[ 2 f.d 9 ! ,>*iv$ ,9come ,tax ,9t]pret,n ,bullet9s sec;n (! ,,ccra ,web site at ! foll[+ a4ress3 _+www.ccra.gc.ca/menu/_>itsa-_ita# ,organiz,ns ,,it-#aej;,r#b1 ,acquisi;n ,f a ,non- resid5t ( ,c]ta9 ,prop]ty on ,d1? or ,mortgage ,=eclosure or 0,virtue (a ,deem$ ,4posi;n ,,it-#aef;,r1 ,fe$lot ,op]ators ,,it-#ahc1 ,=eign ,tax ,cr$it--,memb] (a ,"pn]%ip ,,it-#bed;,r#b1 ,fi%]m5--,employees & s1f>]s--,value ( r,ns & qu>t]s #e  ,li/ ( >*iv$ ,,it's b#b ,,it-#cad1 ,9come ( ,d1l]s 9 ,oil & ,gas ,l1ses ,,it-#caf1 ,aw>ds = ,employees' ,su7es;ns & ,9v5;ns ,,it-#cag;,r1 ,capital ,co/ ,all[.e-- ,radio & ,televi.n ,equip;t ,,it-#cai1 ,co/ ( ,oblig,ns ,[n$ on ,decemb] #ca1 #aiga ,,it-#cba;,r1 ,9sur.e ,ag5ts & ,brok]s --,une>n$ ,-mis.ns ,,it-#cbc1 ,sale ( ,mortgage ,9clud$ 9 ,proce$s ( ,4posi;n ( ,deprecia# ,prop]ty ,,it-#cch1 ,"pn]%ip ,9t]e/s--,e6ects on ,adju/$ ,co/ ,base ,result+ f ! ,admis.n or ,retire;t (a ,"pn] ,,it-#cgj1 ,tru/s--,capital ,prop]ty ,[n$ on ,decemb] #ca1 #aiga ,,it-#cgd1 ,m1n+ ( 8,settlor0 ,,it-#chh1 ,9come ,bonds ,issu$ 0,=eign ,corpor,ns ,,it-#cib1 ,m1n+ (! t]m 8%>e0 ,,it-#dji1 ,w9d+-up (a non-pr(it organiz,n #f  ,li/ ( >*iv$ ,,it's c#b ,,it-#ddf;,r1 ,legacies ,,it-#ddi;,r1 ,m1n+ ( 8,ve/$ ,9def1sibly0 ,,it-#deb1 ,util;y ,s]vice ,3nec;ns ,,it-#dfa1 ,=feit$ ,deposits ,,it-#dhc1 ,cr$it ,unions ,,it-#dhh;,r#b1 ,w9d+-up ( #ij@3p ,[n$ ,taxa# ,canadian ,corpor,ns ,,it-#dic1 ,ag5cy ,coop]ative ,corpor,ns ,9come ,tax ,public,ns ,subscrib] ,li/ ,! ,,ccra is 9troduc+ a new electronic mail+ li/ 6advise \r subscrib]s ( all new 9come tax relat$ te*nical public,ns 7,,it's1 ;,,tn's1 ,,ic's71 z well z o!r matt]s ( 9t]e/ 6tax profes.nals & taxpay]s4 ,6subscribe 6? mail+ li/1 pl1se regi/] at ! foll[+ a4ress3 _+www.ccra.gc.ca/eservices/maillist/_& subscribeincometax-e.html_: #g  ,public,ns subscrib] li/ d#b ,y w 2 ask$ 6provide yr email a4ress4 ,note t yr privacy is v important 6! ,,ccra4 ,we w .n %>e yr 9=m,n ) any o!r organiz,ns1 & only ,,ccra employees "w+ directly on a specific electronic mail+ li/ w h a3ess 6xs memb]%ip4 #h