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28 May 2025 IFA Roundtable Q. 2, 2025-1052681C6- Global Minimum Tax Act Unedited CRA Tags Global Minimum Tax Act Principal Issues: Update on CRA's implementation activities in response to 2025 IFA Conference question. ... IFA 2025 Annual Conference- CRA Roundtable Question #2 – Global Minimum Tax Act The first filing due date under the Global Minimum Tax Act (i.e., June 30, 2026) is quickly approaching. ... Ann Kippen / James Atkinson Specialty Tax Division Income Tax Rulings Directorate 2025-105268 May 28, 2025 Response prepared in collaboration with: Jean-Serge Joanisse Pillar Two Implementation Section International Tax Operations Division International and Large Business Directorate Compliance Program Branch ...

28 May 2025 IFA Roundtable Q. 4, 2025-1052581C6- Requests for documents under section 231.1 Unedited CRA Tags Section 231.1 Principal Issues: Whether CRA can provide guidance on its use of the phrase “all documents and records relating to advice…received, decisions made…” in respect of requests for documents under section 231.1. ... IFA 2025 Annual Conference – CRA Roundtable Question #4 – Requests for documents under section 231.1 IFA members have noticed the use of the phrase, “all documents and records relating to advice…received, decisions made…”, has become more common by the CRA, often appearing in audit initiation letters and standard audit queries. ... Vicky Liu 2025-105258 May 28, 2025 Response prepared by: Andrew Bowe Audit Technical Support Division High Net Worth Compliance Directorate Compliance Programs Branch Carla Tomassetti Large Business Compliance Operations Division International and Large Business Directorate Compliance Programs Branch ...

IFA 2025 Annual Conference – CRA Roundtable Question #5 – Computation of FAT Subsection 95(1) defines foreign accrual tax (FAT), in part, as the portion of any income or profits tax “that may reasonably be regarded as applicable” to any amount of foreign accrual property income (FAPI) included under subsection 91(1) in computing a taxpayer’s (Canco) income for a taxation year in respect of a particular foreign affiliate (FA). ... Once those values are determined, the formula to compute the net income of FA from the FAPI Business becomes: A – B – D. ... Ina Eroff 2025-106377 May 28, 2025 ...

28 May 2025 IFA Roundtable Q. 3, 2025-1055511C6- Cash Pooling Unedited CRA Tags 15(2) Principal Issues: Update on cash pooling. ... IFA 2025 Annual Conference- CRA Roundtable Question 3: Cash Pooling In a multinational notional cash pooling arrangement, there may be a number of participants in the pool and each participant’s deposit or overdraft balance in the pool may fluctuate frequently. ... Any amount determined under subsection 80.4(2) is, pursuant to subsections 15(9), 15(1) and 214(3), deemed to be a dividend paid to the relevant non-resident, and thus subject to a 25% withholding tax unless the rate is reduced by a relevant tax treaty. 2 A credit balance refers to a deposit and a debit balance refers to an overdraft. 3 A x B/C– (D – E), where A = $5M, B/C = 1, D = $0M; E = 0M. 4 A – B – C, where A = $5M, B = nil, C = nil 5 A x B/C – (D – E): where A = 10M, B/C = 1, D = $5M, E = $5M 6 A – B – C, where A = $10M, B = nil, C = $5M 7 A – B – C, where A = $10M, B = $5M, C = $5M 8 A – B – C, where A = $10M, B = $5M, C = $3M ...

28 May 2025 IFA Roundtable Q. 6, 2025-1052631C6- Earnings of a disregarded US LLC Unedited CRA Tags Reg 5907(1) "earnings" "loss", Reg 5907(2.03) Principal Issues: In the facts outlined, for purposes of determining US LLC’s 2024 earnings from its active business in accordance with regulation 5907(2.03), should the maximum CCA be considered to have been claimed by US LLC for the 2017 to 2023 taxation years? ... IFA 2025 Annual Conference- CRA Roundtable May 28, 2025 IFA Question 6: Application of Regulation 5907(2.03) With respect to a foreign affiliate that is a (single member) disregarded US limited liability company (US LLC), the CRA’s position is that the “earnings” or “loss” from carrying on an active business for a particular taxation year of the affiliate is required to be computed pursuant to subparagraph (a)(iii) of the definition of “earnings” in Regulation 5907(1), with any modifications required for purposes of computing a loss. ... Komal Patel 2025-105263 May 28, 2025 ...

28 May 2025 IFA Roundtable Q. 1, 2025-1052641C6- Digital Services Tax (DST) Act Unedited CRA Tags Digital Services Tax (DST) Act. ... Information about the DST filing has also been available on Canada.ca since early April 2025. ... On June 29, 2025, the Government announced its intention to rescind the Digital Services Tax Act. ...

(b) If paragraph 84.1(2.3)(a) of the Act does apply, what would be the impact on the tax positions of Taxpayer and Purchaser Corporation in 2021 and 2025? ... Question 3.2 – Death of Joan and Sale of the Subject Shares within 60 Months Assume that in March 2025 Joan dies and her estate obtains an independent valuation which determines that the Subject Shares are worth $2.5 million. ...

Monsieur A, frère de Monsieur X, est nommé liquidateur de la succession de Monsieur X (" Succession X "). ... Monsieur A, le liquidateur, attendra jusqu'à l'année 2025 avant de procéder à la remise de l'argent aux bénéficiaires et à la liquidation de Succession X. Entre le moment de l'ouverture de Succession X le 5 février 2010 et la date de liquidation de Succession X le 4 février 2025, le formulaire T3 " Déclaration de renseignements et de revenus des fiducies " sera produit dans les délais et le solde d'impôt sera acquitté, s'il y a lieu. ...

/ Whether a change in use triggers the property flipping rule. Position Adoptée: Non / No. ... Revente précipitée et changement d’usage Au moment d’un changement d’usage, l’article 45 L.I.R. prévoit une disposition et acquisition réputée à la juste valeur marchande (« JVM »). ... En avril 2025, il reçoit une offre intéressante et décide de vendre la résidence. ...

TABLE RONDE AVEC L’AGENCE DU REVENU DU CANADA (« ARC ») PORTANT PRINCIPALEMENT SUR LA SUBVENTION SALARIALE D’URGENCE DU CANADA (« SSUC ») APFF- CONGRÈS 2020 18. ... Elle a reçu le prêt de 40 000 $ du programme du CUEC. La Société a engagé des dépenses de salaires qui ont été payés par ce prêt de 40 000 $ dans son année 2020, mais un garant a versé au créancier le 10 000 $ le 1er janvier 2023. i) Dans cet exemple, à quel moment la Société devra-t-elle ajouter le montant de 10 000 $ dans son revenu? ... Le solde impayé du prêt doit être remboursé en totalité le 31 décembre 2025. ...