14 October 1999 External T.I. 9904465 F - CORP. UTILISEE PAR MEMBRES PROF. LIBERALE -- attach -- Nature of Income
professional practice can be carried on through professional corporation if permitted by professional governing body
Nature of Income
10 May 2001 Internal T.I. 2001-0065697 F - SOCIÉTÉ EXERCANT UNE PROFESSION LIBERALE -- attach -- Nature of Income
income earned by a professional corporation contrary to the professional rules is personal income of the professional
29 January 2002 External T.I. 2000-0053605 F - REVENU DES PECHEURS -- attach -- Nature of Income
factors for allocating catch between individual holding fishing licence and his fishing corporation
28 October 2002 External T.I. 2002-0117595 F - REVENU EXPERT-COMPTABLE -- attach -- Nature of Income
accountants required to individually recognize professional income earned by them as employees of an NPO corporation
6 April 2003 External T.I. 2003-0054461E5 F - Traitement fiscal d'un cadeau -- attach -- Nature of Income
“gift” may be business income to the recipient
26 August 2005 Internal T.I. 2005-0121871I7 F - Assurance-vie commissions reçues par une société -- attach -- Nature of Income
exemption for life insurance commissions on broker’s own life inapplicable where commission is assigned to his corporation carrying on the business
21 November 2008 External T.I. 2008-0279231E5 F - Revenu de commission -- attach -- Nature of Income
CRA exempting of non-substantial commissions received by brokers for sales to themselves of life insurance or critical illness policies does not extend to other financial products
12 June 2009 Internal T.I. 2008-0294921I7 F - Montant reçu à l'égard d'un surplus actuariel -- attach -- Nature of Income
lump sum paid to asset vendor for actuarial surplus in transferred pension plan was s. 9 income under Ikea expense-adjustment principle
S4-F14-C1 - Artists and Writers -- attach -- Nature of Income
8 February 2010 External T.I. 2009-0337691E5 F - Assurance frais-généraux -- attach -- Nature of Income
excess of overhead disability insurance received over overhead expense actually incurred was s. 9 income
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