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Conference

6 October 2006 Roundtable, 2006-0196082C6 F - Frais de décontamination de sol

In the same way, in technical interpretation # 2001-0101055, the CRA had concluded that the decontamination costs incurred following the operation of a gas station were current expenses since the decontamination of the land was directly related to the taxpayer's business activities. ...
Conference

6 October 2006 Roundtable, 2006-0197131C6 F - Police soins de longue durée

Toutefois, nous sommes d'avis que les primes versées par un particulier pour une police soins de longue durée en vertu d'une " Garantie contractuelle: Soins en établissement "ne seraient pas considérées comme des primes versées en vertu d'un régime privé d'assurance-maladie et elles ne seraient pas admissibles à titre de frais médicaux donnant droit à un crédit d'impôt. ...
Conference

6 October 2006 Roundtable, 2006-0196241C6 F - Avantage à un actionnaire non-résident

La société bahamienne n'a aucun lien avec le Canada à l'exception d'un véhicule motorisé d'une valeur de 300 000 $ se trouvant à tout moment au Canada et étant à la disposition de M. ...
Conference

6 October 2006 Roundtable, 2006-0196121C6 F - Définition de AAPE

The CRA's position- as outlined in technical interpretation # 2002-0156745- is to the effect that a call option agreement cannot constitute a purchase and sale agreement for the purpose of the application of paragraph 110.6(14)(b) of the ITA. ...
Conference

26 May 2005 Roundtable, 2005-0116671C6 - CALU 2005 - Question 6 - Indexed Side Account

Rulings Officer Income Tax Rulings Directorate Policy & Planning Branch (613) 957-3496 ...
Conference

7 October 2005 Roundtable, 2005-0141241C6 F - Security of Information Provided to CRA

Conservation des renseignements La politique relative à la conservation des documents obtenus lors de vérifications et d'autres renseignements connexes varie selon le type de vérification et de contribuable / inscrit concerné. ...
Conference

8 May 2018 CALU Roundtable Q. 7, 2018-0752971C6 - Golini v. The Queen

Response prepared by Ryan Bousquet Industry Specialist Services Insurance International, Large Business and Investigations Branch Sylvie Danis 2018-075297 May 8, 2018 ENDNOTES 1 2013 TCC 174. ...
Conference

10 September 1997 APFF Roundtable Q. 2, 9723670 F - INCORPORATION D'UNE SOCIÉTÉ

Du point de vue de la politique fiscale lors de la constitution de Nouco, la société mère, M Ltée, agissait déjà en tant qu'’" âme dirigeante " de Nouco. ...
Conference

6 March 2000 TEI Roundtable, 1999-0006720 - EMPLOYEE RELOCATIONS-TEI QUESTIONS

Tax Executive Institute 1999 Section 23 file # 1999-000672 Question XXVI: Scope of Proposed Subsection 6(23) There is substantial ambiguity about the scope of proposed subsection 6(23) and the various types of relocation expenses paid or reimbursed by the employer. ...
Conference

15 May 2019 IFA Roundtable Q. 2, 2019-0798751C6 - Shared workspaces and PE

As stated in Archived Income Tax Technical News # 33, the CRA believes that these three conditions form an appropriate framework for a PE analysis and any relevant factor to a PE determination has to revolve around one of these three conditions. ...

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