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Additionally, the Progress Tracker which is available in My Account and My Business Account, provides taxpayers with the date that the objection was assigned to an appeals officer for the low & medium-complexity, ITA & GST categories. ... Q.14(e) Would the CRA consider adding to My Account / My Business Account / Represent a Client the ability to request assistance with issues that cannot be done directly online? ... Q.19(b)- Time for “T” slips to appear in My Account / Represent a Client Members have noted long delays for slips to appear on My Account / Represent a Client. ...

CRA My Business Account and Represent a Client Services Use for Authorizations (ABSB) Question for CRA Question for CRA CRA response Q.21- Follow up on 2023 Q8 – GST/HST Objection Timelines and New Audits on Same Issues Question for CRA Questions for CRA CRA response Q.22- Follow up on 2023 Q9 – Proactive Communications Request for My Business Account Issues (ABSB) Question for CRA CRA Response Q.23- Follow up on 2023 Q13 – Collections Resulting from Desk Audits of Joint Filing Registrants under Subsection 228(7) (ABSB) Question for CRA Question for CRA CRA Response Q.24- Follow up on 2023 Q19 Request for information s. 288 and s. 231.1 (CPB) Question for CRA CRA Response 2024 TEI Canadian Commodity Tax Committee Liaison Questions for Canada Revenue Agency – FINAL RESPONSES November 19, 2024 – Lord Elgin Hotel Q.1- Federal Excise Tax Refunds for Aviation Fuel (ETSD) Certain TEI members fle refund claims with respect to excise tax on aviation fuel on the basis the fuel is for use as ships’ stores. Such applications for refunds are made with Form N-15, Excise Tax – Application for Refund. ... The view provided by the Excise Audit team was that only completed and stamped K36A – Ships Stores Declaration and Clearance Certificate or flight manifests from the customer would be acceptable. ...

We have communicated this interpretation in our publication, “T4061 NR4 – Non-Resident Tax Withholding, Remitting, and Reporting” under the section, “NR4 Slips”. ... Part c) We will review and update the information in our publication, “T4061 NR4 – Non- Resident Tax Withholding, Remitting, and Reporting” to clarify and strengthen the NR4 reporting requirements, where necessary. ... Q.25 Estates – Income Paid or Payable An individual’s will commonly provides for his estate, or the residue thereof, to pass to one or more beneficiaries in fixed proportions. ...

Tax is paid of $30, with after-tax income of $70 – so that the corporation is in the hole by $30. ... Situation 1: One-wing split-up – arm’s length This slide illustrates the same thing. ... The same answer is reached – that there is no change. Situation 2: One-wing split-up – related group Prud'Homme: Again, there is again a one-wing split-up, but this time in a related group. ...

D] of the partnership [ABCD LLP] in a taxation year and is […] a shareholder of the CCPC who holds a direct interest [Mr. ... Official response 5 October 2018 APFF Roundtable Q. 8, 2018-0768791C6 F- Frais de repas Q.9 Split income exclusion for “excluded shares” (a) 2018 STEP Roundtable Q.6 and Q.7 confirmed that the shares of a holding company (or of a company generating no business income) cannot qualify as excluded shares, whereas Examples 8 to 12 of CRA’s “ Guidance on the application of the split income rules for adults ” and the Department of Finance’s “ Technical Backgrounder on Measures to Address Income Sprinkling ” provide that such shares so qualify. ... X – 20% each; and Child X and Y – 5% each). Holdco generated $150,000 from investing these funds in the stock market and paid a $100,000 dividend pro rata to its shareholders with Trust, in turn, distributing its $50,000 dividend to Mrs. ...

X – and instead must waive the entire net tax calculation for the period. ... No CRA Written Comments Q.33 Court Cases / Objections Please provide an update on recent and current court cases and objections. ... At the Tax Court, the appellant argued that as CIBC “was deemed to be a non-resident person in respect of […] the activities […] carried on through” its foreign branches (ss. 132(3) of the Act), it could not be a party to the joint election insofar as the supplies made to the branches are concerned. ...

New Charitable Donation Rules – Part 1 Scenario 1 [dividends as substituted property?] ... New Charitable Donation Rules – Part 2 Oral Response Summary Official Response Q13. ... However, can the CRA provide specific guidance with respect to paragraph 5 of Article XXIX of the Canada – US treaty? ...

Investment Plans that are SLFIs – Notices of Objection and Rebates Summary of Question CRA Response Q.8. ... Selected Listed Financial Institution – Rebate of PVAT Summary of Question CRA Response Q.29. ... Recognition of nominee/prête-nom Summary of Question TVQ16-30/R1 « Contrat de prête-nom » states: “All persons may hold property of others under a nominee agreement. ...

Base erosion – services (ss.95(2)(b)(ii)) Question Notes from Presentation CRA Response Written Response Q9. 95(6)(b) – post Lehigh Question Notes from Presentation CRA Response Written Response Q10. ... See summary under s. 248(1) – derivative forward agreement. Written Response 2 December 2014 CTF Conference Q. 1, 2014-0546701C6 Q1. ...

There were a number of things raised by the Joint Committee – for example, common share stock dividends, which you have not been able to address. ... All these positions are based on one thing – what is the scope of the deeming rule in s. 55(2)? ... Official response 27 November 2018 CTF Roundtable Q. 10, 2018-0780081C6- TOSI – Excluded Shares & Related Business Q.11- Tax accrual working papers The CRA has a published position regarding its authority and process for obtaining taxpayer records. ...