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4 June 2024 STEP Roundtable Q. 1, 2024-1007861C6- Spousal Trust and Contribution Unedited CRA Tags 73(1); 73(1.01); 104(4); 108(1) definition of “trust” Principal Issues: If the spouse or common-law partner beneficiary of a inter vivos spousal or common-law partner trust dies and the trust receives a contribution of capital from a person other than the individual who created the trust, what are the implications? ... (B) As the trust will continue to be a post-1971 spousal or common-law partner trust, the carve out in subparagraph (g)(i) of the definition “trust” in subsection 108(1) applies. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 1. ...

4 June 2024 STEP Roundtable Q. 9, 2024-1020351C6- Paragraph 150(1.2)(b) and GICs Unedited CRA Tags ITA 150(1.2); ITR 204.2 Principal Issues: Whether Guaranteed Investment Certificates (“GICs”) issued by a Canadian bank or trust company are assets listed in paragraph 150(1.2)(b)? ... Therefore, if a particular trust holds a GIC issued by a Canadian bank or trust company, it would not be a trust described in paragraph 150(1.2)(b). 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 9. ...

Reasons: The law and continuity in our publicly shared positions since 2015. 2024 CTF Annual Tax Conference CRA Round Table Question 2 – Subsection 55(2) and Intra-Corporate Dividends Many dividend-paying public corporations rely on dividends received from their subsidiaries to fund their public dividends. ... For this purpose, the term “reasonable dividend income return on a […] listed share” refers to dividends paid regularly by widely-held corporations to their shareholders on publicly listed shares. ... Simon Lemieux 2024-103819 December 3, 2024 ...

4 June 2024 STEP Roundtable Q. 6, 2024-1003601C6- Succession of a Family Business Unedited CRA Tags Proposed 84.1(2.31)(f), Proposed 84.1(2.32)(g), Proposed 84.1(2.3) Principal Issues: The application of proposed subparagraphs 84.1(2.31)(f)(ii) and 84.1(2.32)(g)(ii) to certain scenarios presented. ... Reasons: See below. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 6. ...

Reasons: Based on position expressed in CRA document 2022-0943241E5. 2024 CTF Annual Conference CRA Round Table Question 9 – Regulation 105 In CRA document 2022-0943241E5 (2022-0943241E5), the CRA changed the position expressed in document 2008-0297161E5 and provided a new position on the application of Regulation 105 to services billed by a non-resident for services rendered in Canada. ... The draft legislation released on August 8th, 2024 proposed the introduction of a broader class of waivers. Angelina Argento 2024-103827 December 3, 2024 FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 Weyerhaeuser Company Limited v The Queen 2007 TCC 65 2 Ludco Enterprises Ltd. et al v The Queen 2001 SCC 62 at paragraph 63. ...

10 October 2024 APFF Roundtable Q. 13, 2024-1027371C6- Planification post mortem à la suite du décès du bénéficiaire d’une fiducie testamentaire exclusive au conjoint Unedited CRA Tags Subsections 40(3.6), 69(5), 129(1), 129(1.2) and 245(2) Principales Questions: Whether the CRA positions expressed in 2012-0456221R3 « Post Mortem Planning » Ruling and in 2013-0480361C6 STEP round table question are still valid. ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 10 OCTOBRE 2024 APFF- CONGRÈS 2024 13. ... Yara Barrak Le 10 octobre 2024 2024-102737 FOOTNOTES En raison des exigences de nos systèmes, les notes de bas de page contenues dans le document original sont reproduites ci-dessous: 1 AGENCE DU REVENU DU CANADA, décision anticipée 2012-0456221R3, « Post Mortem Planning », 28 novembre 2012. 2 AGENCE DU REVENU DU CANADA, interprétation technique 2013-0480361C6, 10 juin 2013. ...

CALU Roundtable- May 2024 Question 2 – Taxation of FHSAs on Death A. BACKGROUND The First Home Savings Account (FHSA) was introduced in 2023 to help first-time home buyers to save to buy or build a qualifying home. ... Can the CRA confirm the following: Situation 1 – Individual A has designated their three siblings as equal beneficiaries under the FHSA in accordance with provincial law. ... Situation 2 – Individual A has designated their estate as beneficiary under the FHSA in accordance with provincial law. ...

7 May 2024 CALU Roundtable Q. 7, 2024-1005821C6- PACs and Trusts Unedited CRA Tags 56(1)(d), 60(a), 148, Regulation 304 Principal Issues: If an inter vivos trust, other than a trust described in subclauses 304(1)(c)(iii)(A)(II) through (IV) of the Regulations purchases an annuity contract on the life of an individual beneficiary and under the contract the annuitant/trust beneficiary is appointed to be the payee, will that annuity contract qualify as a prescribed annuity contract pursuant to the interaction of paragraph 304(3)(a) and section 304 of the Regulations? ... CALU Roundtable- May 2024 Question 7 – Prescribed Annuity Contracts and Trusts A prescribed annuity contract (PAC) is a type of immediate annuity contract (i.e. payments have commenced) that is not subject to annual accrual tax reporting under subsection 12.2(1) of the Income Tax Act (the “Act”) by virtue of the exception set out in paragraph 12.2(1)(b) of the Act. ... Steven Szilagyi 2024-100582 May 7, 2024 ...

10 October 2024 APFF Roundtable Q. 4, 2024-1028431C6 F- Production d’une déclaration de renseignements T1134 dans une situation donnée Unedited CRA Tags Section 233.4 of the Income Tax Act Principales Questions: 1. ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 10 OCTOBRE 2024 APFF- CONGRÈS 2024 4. ... Le concept de « groupe lié » donnant accès à la mesure administrative fait référence à la définition au paragraphe 251(4) et vise un groupe dont chaque membre est lié à chaque autre membre. ...

3 December 2024 CTF Roundtable Q. 12, 2024-1037751C6- Property flipping rules and corporate property transfers Unedited CRA Tags 12(12), 12(13), 12(14), 85(1), 87(1) 87(1)(a), 87(2)(a), 88(1)(a), 88(1)(a.1), 88(1)(a.3) 125(1), 125(7), 245(2) Principal Issues: Whether the Flipped Property Rules apply in various scenarios. Position: General comments provided. 2024 CTF Annual Conference CRA Roundtable Question 12 – Property flipping rules and corporate property transfers The flipped property rules contained in subsections 12(12) to 12(14) of the Act (the “Flipped Property Rules”) provide a deeming rule (in subsection 12(12) of the Act) that results in a gain on the disposition of a housing unit that is flipped property being fully taxable as business income. ... Rachel Jacques-Mignault 2024-103775 December 3, 2024 ...