Subsection 5301(1)
Administrative Policy
15 February 2013 Internal T.I. 2012-0455351I7 - Composition of a Corporation's Instalment Base
A transferor corporation transferred its Part VI.1 tax liability for 2011 in the amount of $8,000, to a related transferee, which was assessed for...
Subsection 5301(4)
Paragraph 5301(4)(a)
Administrative Policy
16 October 2012 External T.I. 2011-0425271E5 F - Small CCPC
For the purpose of establishing the frequency of the instalment payments of the corporation formed on the amalgamation of a CCPC, is it necessary...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 157 - Subsection 157(1.2) - Paragraph 157(1.2)(a) | carryback of losses can produce small CCPC ("SCCPC") status (quarterly instalments) but not reduce instalment base | 280 |
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(6) - Paragraph 5301(6)(a) | flow-through of attributes of wound-up sub | 192 |
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(8) - Paragraph 5301(8)(a) | 1st instalment base of transferor taken into account by transferee | 206 |
Subsection 5301(6)
Paragraph 5301(6)(a)
Administrative Policy
16 October 2012 External T.I. 2011-0425271E5 F - Small CCPC
For the purpose of establishing the frequency of the instalment payments for parent corporation following the winding-up of a CCPC, is it...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 157 - Subsection 157(1.2) - Paragraph 157(1.2)(a) | carryback of losses can produce small CCPC ("SCCPC") status (quarterly instalments) but not reduce instalment base | 280 |
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(4) - Paragraph 5301(4)(a) | Amalco’s instalments based on tax payable of predecessors | 294 |
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(8) - Paragraph 5301(8)(a) | 1st instalment base of transferor taken into account by transferee | 206 |
Subsection 5301(8)
Administrative Policy
15 April 1991 T.I. (Tax Window, No. 2, p. 16, ¶1204)
Where in an attempt to circumvent Regulation 5301(8) a corporation transfers all or substantially all of its assets to more than one corporation...
Paragraph 5301(8)(a)
Administrative Policy
16 October 2012 External T.I. 2011-0425271E5 F - Small CCPC
For the purpose of establishing the frequency of the instalment payments for a particular corporation following the transfer to it of property of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 157 - Subsection 157(1.2) - Paragraph 157(1.2)(a) | carryback of losses can produce small CCPC ("SCCPC") status (quarterly instalments) but not reduce instalment base | 280 |
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(4) - Paragraph 5301(4)(a) | Amalco’s instalments based on tax payable of predecessors | 294 |
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(6) - Paragraph 5301(6)(a) | flow-through of attributes of wound-up sub | 192 |