Principal Issues: Does clause (c)(ii)(A) of the definition of "total charitable gifts" in subsection 118.1(1) apply to a graduated rate estate...

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Position: See document

Reasons: See document

October 2016 APFF Roundtable

QUESTION 5

5A ELECTRIC VEHICLES AND ELECTRICITY COST DEDUCTION

Principal Issues: Whether the exception in paragraph (k) of the definition of salary deferral arrangement would be applicable in the situation...

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Principal Issues: 1- What is the tax treatment of an amount received by a vendor following cancellation of promise to purchase his/her personal...

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Principal Issues:

Through an example, the CRA essentially was asked:

1-What is the CRA’s interpretation when a taxpayer sells a building where a...

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Principal Issues: 1. If a corporation has two short tax years due to an acquisition of control, will the CRA accept that only one form T106 needs...

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Principal Issues: 1. What is the status of the CRA's administrative position with respect to the filing of T4A slips for professional services...

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7 October 2016 APFF Roundtable Q. 1A, 2016-0652951C6 F - Penalty late filed election-subsection 85(8)

Principal Issues: Whether the penalty for...

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Principal Issues: In a given scenario, whether subparagraph 84.1(2)(a.1)(ii) applies to reduce the adjusted cost base of shares for the purpose of...

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Principal Issues: Impact of an amalgamation of corporations or the winding-up of a corporation on the calculation of the CDA.

Position: See...

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