Income Tax Severed Letters - 2023-04-18

Technical Interpretation - External

28 July 2022 External T.I. 2022-0934441E5 - Counselling Therapists in PEI

Unedited CRA Tags
ITA: Section 118.2; Subsection 118.4(2).

Principal Issues: Whether Counselling Therapists who practise in PEI are authorized medical practitioners for the purposes of the medical expense tax credit.

Position: Yes.

Reasons: There is specific legislation that governs the practice of Counselling Therapists in PEI.

Technical Interpretation - Internal

16 December 2022 Internal T.I. 2021-0919941I7 - Support payments

Unedited CRA Tags
56(1)(b), 56.1(3), 56.1(4), 60(b), 60.1(3)

Principal Issues: Various questions and scenarios on support amounts.

Position: See responses.

12 October 2022 Internal T.I. 2022-0934561I7 - Canada Child Benefit

Unedited CRA Tags
122.6; 122.61(1)

Principal Issues: In order to receive the CCB for a particular month, does a person have to be an eligible individual at the end of the preceding month, and continue to be so into the beginning of that particular month?

Position: No, the individual must be an eligible individual on the first of the month. The prior month is not relevant to the determination.

Reasons: The legislation.