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4 June 2024 STEP Roundtable Q. 4, 2024-1003461C6- Acquisition of Control Principal Issues: Has the CRA modified its administrative position on whether the replacement of an executor, trustee or administrator of an estate as a consequence of death or inability to act may result in an acquisition of control? ... Reasons: See below. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 4. ...

TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 10 OCTOBRE 2024 APFF- CONGRÈS 2024 7. ... Il est également possible que les sommes du CELIAPP du défunt soient déposées dans le compte de la succession et que la succession remette les sommes au conjoint survivant ou directement à son CELIAPP, son régime enregistré d’épargne-retraite (« REER ») ou son fonds enregistré de revenu de retraite (« FERR ») (par. 146.6(14) et 146.6(15) L.I.R.). ... Isabelle Brulotte, CPA Le 10 octobre 2024 2024-102421 FOOTNOTES En raison des exigences de nos systèmes, les notes de bas de page contenues dans le document original sont reproduites ci-dessous: 1 L.R.C. (1985), ch. 1 (5e suppl.) (« L.I.R. »). 2 AGENCE DU REVENU DU CANADA, Formulaire RC724 « Désignation conjointe pour un transfert ou une distribution réputé d’un CELIAPP après le décès du titulaire ». 3 Tel qu’il est modifié par le paragraphe 46(10) de la Loi d’exécution de l’énoncé économique de l’automne 2023, L.C. 2024, ch. 15 et compte non tenu des Propositions législatives relatives à la Loi de l’impôt sur le revenu et au Règlement de l’impôt sur le revenu rendues publiques par le ministère des Finances le 12 août 2024. 4 Au sens du paragraphe 146.6(1) L.I.R., soit le particulier qui, immédiatement avant le décès du titulaire, était son époux ou conjoint de fait. 5 Ce qui, selon la définition de cette expression au paragraphe 146.6(1) L.I.R., inclut la succession du titulaire décédé. ...

Reasons: Based on the limited hypothetical set of facts provided, it is not possible to conclusively determine whether B Co would meet that standard. 2024 CTF Annual CRA Round Table – December 3, 2024 Question 4: EIFEL and the Excluded Entity Exception Under paragraph (c) of the definition of “excluded entity” in section 18.2, a taxpayer resident in Canada may be excluded from the EIFEL regime where certain requirements are satisfied, including that “all or substantially all of the businesses … and undertakings and activities of the taxpayer are … carried on in Canada.” ... In this scenario – where Canada maintains full ability to tax – are the businesses, undertakings and activities of B Co carried on in Canada? ... Yannick Roulier 2024-103816 December 3, 2024 ...

4 June 2024 STEP Roundtable Q. 15, 2024-1007831C6- Online Access- Trust Compliance Principal Issues: Update on online access for trust compliance. Position: See details in response. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 15. ...

4 June 2024 STEP Roundtable Q. 13, 2024-1007851C6- DRT and Section 216 Unedited CRA Tags 94, 215, 216 Principal Issues: A deemed resident trust owns a Canadian rental property. ... Reasons: See below. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 13. ...

4 June 2024 STEP Roundtable Q. 3, 2024-1003471C6- Acquisition of Control Unedited CRA Tags 251.2(2), 251(5)(b); 256(1.4) Principal Issues: Is there an acquisition of control of a corporation where a person acts on the shareholder’s behalf under a power of attorney as a consequence of the incapacity of the shareholder? ... Reasons: See below. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 3. ... Iacobucci, J. later summarized, at paragraph 85, which documents or agreements are relevant to determining de jure or effective control of a corporation: (1) … (2) The general test for de jure control is that enunciated in Buckerfield's, supra: whether the majority shareholder enjoys "effective control" over the "affairs and fortunes" of the corporation, as manifested in "ownership of such a number of shares as carries with it the right to a majority of the votes in the election of the board of directors". (3) To determine whether such "effective control" exists, one must consider: (a) the corporation's governing statute; (b) the share register of the corporation; and (c) any specific or unique limitation on either the majority shareholder's power to control the election of the board or the board's power to manage the business and affairs of the company, as manifested in either: (i) the constating documents of the corporation; or (ii) any unanimous shareholder agreement. (4) Documents other than the share register, the constating documents, and any unanimous shareholder agreement are not generally to be considered for this purpose. (5) … Thus, an agreement that is not an unanimous shareholder agreement would not generally be considered in determining de jure control of the corporation. ...

4 June 2024 STEP Roundtable Q. 8, 2024-1007841C6- Disposition of Property Held in a Bare Trust Unedited CRA Tags 104(1), 150(1.1)(b)(ii), 248(1) Principal Issues: In a situation where a Bare Trust is a trust described in paragraph 150(1.2)(b), would subparagraph 150(1.1)(b)(ii), in itself, require that the Bare Trust file a T3 return for a year in which property held by the Bare Trust is disposed of? ... Reasons: See below. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 8. ... However, pursuant to the announcement on March 28, 2024, the CRA will not require bare trusts to file a T3 Return, including Schedule 15, for the 2023 tax year, unless the CRA makes a direct request for these filings. 3 Bill C-69, An Act to implement certain provisions of the budget tabled in Parliament on April 16, 2024, includes the addition of proposed paragraph 150(1.2)(p), applicable to taxation years that end after December 30, 2023. 4 Note that a T3 return may be required to be filed for a taxation year as a result of the reporting requirements in section 204 of the Income Tax Regulations in certain circumstances. ...

4 June 2024 STEP Roundtable Q. 11, 2024-1003491C6- Foreign Tax Credit for US Estate Tax Unedited CRA Tags Subsections 126(1) and (7) of the Act; Article XIII, Article XXIV, Article XXIX-B(6), and Article XXIX-B(8) of the Canada-U.S. ... Tax Treaty are met. 2024 STEP CRA Roundtable – June 4, 2024 Question 11. ...

4 June 2024 STEP Roundtable Q. 7, 2024-1003611C6- AET and Subsection 75(2) Unedited CRA Tags 73(1.01), 73(1.02), 75(2) Principal Issues: Whether a particular AET is subject to subsection 75(2). ... Reasons: See below. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 7. ...

4 June 2024 STEP Roundtable Q. 2, 2024-1003641C6- Salary to Family Members Unedited CRA Tags 5, 8(1)n); 15(1) and (1.4), 67, 153(1)a); 153(3.1); 248(1) and 248(28) Principal Issues: (1) Whether subsection 15(1) applies to include the excess amount of salary ("Overpayment") that a corporation ("Payor") paid to an individual employee ("Recipient") who is not dealing at arm's length with a shareholder of the Payor ("Shareholder") in computing the income of: A) the Recipient, and B) the Shareholder? ... However, subsection 248(28) will apply to prevent the amount of the Overpayment from being included twice in computing the income of the Shareholder Employee such that subsection 15(1) would not apply to tax the amount of the Overpayment as a Shareholder Benefit; 2B) The rule provided in paragraph 15(1.4)c) will not apply to include the amount or value of that benefit in computing the Shareholder's income pursuant to subsection 15(1) because the amount of the Overpayment is included in computing the income from employment of the Shareholder Employee. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 2. ...