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These (and the other full-text translations covering the last 3 ½ years of CRA releases) are subject to the usual (3 working weeks per month) paywall. ...

These (and the other full-text translations covering the last 3 ½ years of CRA releases) are subject to the usual (3 working weeks per month) paywall. ...

The Queen, 2017 TCC 234 under s. 245(3), s. 245(4), s. 251.2(2)(a) and General Concepts – Sham. ...

Summaries of 2016 Ruling 2016-0629011R3 under s. 212.3(9)(b)(ii) – A(b) and s. 212.3(18)(c)(v). ...

These (and the other full-text translations covering the last 3 ¾ years of CRA releases) are subject to the usual (3 working weeks per month) paywall. ...

12 February 2018- 11:29pm Five full-text translations from 2013 APFF Roundtable are available Email this Content The table below provides descriptors and links for five items from the October 2013 APFF Roundtable, as fully translated by us – as well as for the two French Ministerial letters released last week (which essentially repeat previously-released letters.) ...

These (and the other full-text translations covering the last 4 ¼ years of CRA releases) are subject to the usual (3 working weeks per month) paywall. ...

This policy is generally less favourable than that in (cancelled) IT-160R3 under which, for example, the benefit could be computed based on the cost of a first-class ticket in a wider range of circumstances (and for a “small, inexpensive aircraft,” might be based on an economy class fare) – and there was no mention of an imputed available-for-use benefit based on the aircraft’s cost. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2013-05-15 28 March 2013 External T.I. 2012-0460481E5 F- Allocation pour usage d'un véhicule à moteur Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(x) fixed allowance of $4.60 for each trip under 10 kilometres deemed unreasonable 13 February 2013 External T.I. 2011-0430921E5 F- S. 261- Loss carry-back & loss carry-forward Income Tax Act- Section 261- Subsection 261(12) conversion to U.S. dollar and back again changed non-capital losses Income Tax Act- Section 261- Subsection 261(15) carryback of non-capital loss following revocation of functional currency election to functional currency year 28 March 2013 External T.I. 2012-0460031E5 F- Prime pour partager chambre à deux Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) allowance paid by 3rd-party customer to employees re double-occupancy rooms was taxable Income Tax Regulations- Regulation 200- Subsection 200(1) T4As to be issued by employer for allowance paid by 3rd-party customer to employees 2 April 2013 External T.I. 2013-0478221E5 F- CIAPH- acquisition pour une somme nominale Income Tax Act- Section 118.05- Subsection 118.05(3) purchase for nominal consideration still generates the credit 19 March 2013 External T.I. 2012-0444001E5 F- Dépenses d'adoption lors de démarches abandonnées Income Tax Act- Section 118.01- Subsection 118.01(1)- Eligible Adoption Expense expenses must be incurred in relation to successfully-adopted child 11 March 2013 External T.I. 2012-0469231E5 F- Deferred terminal loss Income Tax Act- Section 13- Subsection 13(21.2) notional properties fall in same class so that losses suspended until triggering events for all properties/ordering of dispositions to affiliated and unaffiliated transferees generally not relevant Income Tax Act- Section 13- Subsection 13(21.1)- Paragraph 13(21.1)(a) s. 13(21.1)(a) adjusts the proceeds as determined under s. 85 ...

However, that safe income amount will be split between the two classes of shares held by Trust A and Trust B based on the unrealized gain on each class – and, as noted, there now is significant unrealized gain on the preferred shares. ...