| 2019-07-24 |
23 April 2019 Internal T.I. 2018-0750821I7 F - Revenu d’emploi d’un Indien |
Other Legislation/Constitution - Federal - Indian Act - Section 87 |
employee-lease out servicing activity does not give rise to exempt income if only connection to reserve is employer residence |
| Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) |
employee leasing-out generally considered to be a separate business |
| 2019-07-17 |
30 April 2019 Internal T.I. 2018-0757591I7 F - Part IV tax and trust |
Income Tax Act - 101-110 - Section 104 - Subsection 104(19) |
s. 104(19)-designated dividend not received as dividend until trust year end |
| Income Tax Act - Section 186 - Subsection 186(1) - Paragraph 186(1)(a) |
a dividend received by a trust and immediately paid to a connected corporate beneficiary was taxed under Part IV if the connection ceased before the trust year end |
| 7 March 2019 Internal T.I. 2018-0781511I7 F - Fabrication ou transformation |
Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits |
commercial printing or photocopying operations may not be M&P |
| Income Tax Regulations - Schedules - Schedule II - Class 29 |
printing or photocoping operations may no longer be manufacturing or processing |
| 2011-11-18 |
4 November 2011 Internal T.I. 2011-0413341I7 F - Bien agricole admissible |
Income Tax Act - Section 73 - Subsection 73(3) - Paragraph 73(3)(c) |
rollover unavailable where taxpayer rented out the land to a farmer |
| Income Tax Act - Section 248 - Subsection 248(1) - Farming |
nursery qualifies as farming if focused on growing rather than selling |
| Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation - Paragraph (a) - Subparagraph (a)(i) |
meanng of “actively engaged on a regular and continuous basis” requirement |
| Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(c) |
s. 110.6(19) election effected a post-1987 acquisition |
| Income Tax Act - Section 70 - Subsection 70(10) - Child |
extended meaning of "child" |
| 8 November 2011 Internal T.I. 2011-0416651I7 F - Crédit d'impôt pour frais médicaux |
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) |
interest expense on loan to finance surgery cannot qualify |
| 2011-11-11 |
27 October 2011 Internal T.I. 2010-0382161I7 F - CPN-144 - remises et ristournes |
Income Tax Act - Section 9 - Computation of Profit |
purchase price rebates earned after purchase are income rather than inventory cost reduction |
| Income Tax Act - Section 10 - Subsection 10(1) |
change in methodology for determining cost does not require CRA approval |
| 2 November 2011 External T.I. 2011-0413641E5 F - CIEE |
Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(b) |
qualifying activities determined by reference to the employer’s business rather than employee’s activities |
| 2011-11-04 |
7 October 2011 Roundtable, 2011-0412221C6 F - Résidence fiducie - Cause St. Michael (Garron) |
Income Tax Act - Section 2 - Subsection 2(1) |
determination of the provincial residence of trust |
| 7 October 2011 Roundtable, 2011-0412031C6 F - Options, vente à découvert |
Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) |
CRA needs to examine the agreements implementing a cashless exercise arrangement to comment on the consequences |
Email this Content