19 November 2019 Roundtable, 2019-0829611C6 - TEI 2019 Conference Question E1- Pays or Credits -- attach -- Subsection 212(1)
IC 77-16R4 meaning of “credited” confirmed
Subsection 212(1)
Information Circular IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention -- attach -- Subsection 212(1)
17 May 2022 IFA Roundtable Q. 2, 2022-0926461C6 - Royalty Apportionment 212(1)(d)(vi) -- attach -- Subsection 212(1)
CRA has authority to re-apportion where a royalty allocation is not “reasonable and realistic”
Nakul Kohli, Jiani Qian, "Canadian Residents Earning Income Through Non-Resident US LLCs", Canadian Tax Focus, Vol. 12, No. 1, February 2022, p. 10 -- attach -- Subsection 212(1)
21 April 2008 Internal T.I. 2007-0251761I7 F - Billet à payer -- attach -- Subsection 212(1)
addition of unpaid interest to principal was not a payment or crediting of the interest so as to engage Pt. XIII tax
2018 Ruling 2017-0738041R3 - XXXXXXXXXX -- attach -- Subsection 212(1)
collective investment vehicle treated as transparent for Pt XIII purposes
General - Forms
NR301 "Declaration of Eligibility for Benefits (Reduced Tax) under a Tax Treaty for a Non-resident Taxpayer"
Part 8. Certification and undertaking
17 October 1994 External T.I. 9418075 - WITHHOLDING TAX -- attach -- Subsection 212(1)
15 April 1994 External T.I. 9402905 - WITHOLDING TAX EXEMPTION ON MEDIUM TERM DEBT -- attach -- Subsection 212(1)
La Compagnie Minière Québec Cartier v. M.N.R., 84 DTC 1348, [1984] CTC 2408 (TCC) -- attach -- Subsection 212(1)
mere book entry not "crediting"
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