2014-10-08 |
11 August 2014 Internal T.I. 2014-0528231I7 F - Dépenses en immobilisation en RS&DE |
Income Tax Regulations - Schedules - Schedule II - Class 29 |
R&D of manufacturing company constitutes manufacturing or processing for sale use if a salable product ultimately results |
19 August 2014 External T.I. 2014-0529741E5 F - Frais afférents à un véhicule à moteur (chantiers) |
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) |
usual places of work of an employee (which can be multiple locations based on where the employee reports for work) is each a place of business of the employer |
2014-09-24 |
22 August 2014 External T.I. 2014-0540751E5 F - Acquisition of control |
Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(iii) |
cousins part of related control group while fathers alive |
Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(a) |
addition of cousin to control group would taint it/cousins part of related control group while fathers alive |
14 July 2014 Internal T.I. 2014-0537701I7 F - Voluntary disclosure - T1134 and FAPI |
Income Tax Act - Section 163 - Subsection 163(2.4) |
penalties for failure to file T1134s |
Income Tax Act - Section 220 - Subsection 220(3.1) |
requirements where undisclosed FAPI |
Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(iii) |
Ho acknowledged |
Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) |
no time limitation for s. 162(10) penalty |
Income Tax Act - Section 162 - Subsection 162(10) |
s. 162(10) penalty for failure to file T1134s |
Income Tax Act - Section 162 - Subsection 162(7) |
penalties under ss. 162(10), (10.1) or 163(2.4) for failure to file T1134s |
18 August 2014 External T.I. 2014-0540361E5 F - CDA and the deeming rules of 40(3.6) or 112(3) |
Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account |
no capital loss for CDA purposes where ss. 112(3) and 40(3.6) stop-loss rules apply |
Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(b) |
ss. 112(3) and 40(3.6) stop-loss rules modify operation of s. 40(1)(b) |
2014-09-03 |
7 August 2014 External T.I. 2014-0528841E5 F - Changement à une résidence principale |
Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c) |
addition of a door to an exterior wall could be considered a structural change triggering a change of use |
Income Tax Act - Section 15 - Subsection 15(1) |
taxable benefit if renovations paid for by tenant-corporation increase the FMV of property to owner-shareholder |
Income Tax Regulations - Regulation 1102 - Subsection 1102(5) |
Reg. 1102(5) not applicable where door added by tenant to basement rental property |