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...

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

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

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

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...

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

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...

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

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

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

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

Principal Issues: Whether the penalty for...

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

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...

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

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

Position: See...

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

Principal Issues: 1) Can the CRA confirm that the Additional Subsidized Childcare Contribution in Quebec is deductible in computing an...

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