Income Tax Mandatory Disclosure Rules Consultation: Sample Notifiable Transactions (Finance Release Webpage), 4 February 2022

The notifiable transactions designated by CRA pursuant to draft s. 237.4(3) with the concurrence of Finance include:

Foreign continuance

• A...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Allocation of loss leg of straddle to vending partner

• A taxpayer seeks to avoid the s. 18(19) straddle-transaction rules by acquiring a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

The notifiable transactions designated by CRA pursuant to draft s. 237.4(3) with the concurrence of Finance include:

Extending 21-year period...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

The notifiable transactions designated by CRA pursuant to draft s. 237.4(3) with the concurrence of Finance include:

Temporary assignment into...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Position that attribute trading rules do not apply on the basis of the purpose tests must be notified

• The notifiable transactions designated by...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

The notifiable transactions designated by CRA pursuant to draft s. 237.4(3) with the concurrence of Finance include:

Avoidance of thin...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

The notifiable transactions designated by CRA pursuant to draft s. 237.4(3) with the concurrence of Finance include:

Avoidance of Part XIII tax...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.