| 2021-06-02 |
14 April 2021 External T.I. 2018-0785921E5 F - alinéa 87(1)a) |
Income Tax Act - Section 87 - Subsection 87(1) - Paragraph 87(1)(a) |
a statutory amalgamation satisfied s. 87(1)(a) notwithstanding a distribution of cash on the amalgamation |
| 2008-02-15 |
6 February 2008 Internal T.I. 2007-0249001I7 F - Crédit d'impôt-frais médicaux-Fourgonnette adaptée |
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.7) |
costs of adapted toilet, a supplementary heating system, a solar panel and a battery in large van used by spouse with special needs were not covered |
| 6 February 2008 Internal T.I. 2008-0265661I7 F - ajustements salariaux rétroactifs |
Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount |
voluntary pay equity adjustments were not qualifying amounts |
| 2008-02-08 |
8 November 2004 Internal T.I. 2004-0076271I7 F - Émission d'options d'achat d'actions |
Income Tax Act - Section 9 - Computation of Profit |
unclear whether the FMV of options issues in consideration for purchases of property or services is the cost thereof |
| 31 January 2008 External T.I. 2007-0230111E5 F - Déclaration des remboursements de dépenses |
Income Tax Regulations - Regulation 200 - Subsection 200(1) |
expense reimbursements, including GST, are included on T4A |
| 2008-02-01 |
23 January 2008 External T.I. 2006-0206351E5 F - Subsection 69(11) |
Income Tax Act - Section 69 - Subsection 69(11) |
no application to transfer of interests in family farm partnership to farming son |
| 21 January 2008 External T.I. 2007-0227531E5 F - GRIP / GRIP Addition for 2006 |
Income Tax Act - Section 89 - Subsection 89(14) |
for 2006 only, CRA accepted designating a portion of a dividend as an eligible dividend |
| 16 January 2008 External T.I. 2007-0232751E5 F - Éléments "A" et "B" du paragraphe 127(10.2) |
Income Tax Act - Section 125 - Subsection 125(5.1) |
no inclusion of taxable capital regarding associated non-resident with no Canadian PE |
| Income Tax Act - Section 127 - Subsection 127(10.2) |
expenditure limit does not take into account income of associated non-resident that has no Canadian PE or other Canadian nexus |
| 28 January 2008 External T.I. 2007-0250831E5 F - Part IV.1 and VI.1 Taxes - Subsection 55(2) |
Income Tax Act - Section 191 - Subsection 191(4) |
s. 191(4) unavailable where redemption occurred subsequently to reduction in redemption amount pursuant to a price adjustment clause |
| Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) - Subparagraph 55(3)(a)(i) |
s. 55(3)(a)(i) exception does not apply to a redemption of a preferred share giving rise to a deemed dividend irrespective of conversion of that dividend to capital gain |
| Income Tax Act - Section 191.1 - Subsection 191.1(1) - Paragraph 191.1(1)(a) |
dividend subject to s. 55(2) can also be subject to Pt. VI.1 tax |
| Income Tax Act - Section 187.2 |
application of Pt. IV.1 tax to a deemed dividend is ousted to the extent s. 55(2) applies |
| 18 January 2008 External T.I. 2007-0252081E5 F - Placements admissibles REÉR |
Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Qualifying Share |
share must not be eligible for patronage dividends |
| 14 January 2008 External T.I. 2007-0263241E5 F - Mise à part de l'argent |
Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) |
cash damming by individuals is accepted pending Lipson |
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