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3 December 2024 CTF Roundtable Q. 6, 2024-1038251C6- EIFEL- Pre-Regime Election and Amalgamations and Liquidations Unedited CRA Tags The transitional rules introducing section 18.2 and 18.21 of the Act, 87(2.1)(a.1) and 88(1.11). ... Position: Based on the policy objectives set out in the explanatory notes for the transition rules and the amendments to section 87 and 88 and the coming into force of the amendments it is reasonable to extend the application of paragraph 87(2.1)(a.1) and subsection 88(1.11) to the transitional amounts applicable in the pre-regime period notwithstanding these provisions do not explicitly refer to the terms used in the pre-regime transition rules. 2024 CTF Annual Tax Conference CRA Roundtable Question 6 – EIFEL- Pre-Regime Election and Amalgamations and Liquidations The legislation enacting sections 18.2 and 18.21 of the Act (which are the main provisions of the Excessive Interest and Financing Expenses Limitation Regime or EIFEL rules) includes a pre-regime election (footnote 1) in the coming into force provision that allows a taxpayer to elect to calculate its excess capacity for each of the three taxation years (the pre-regime years) immediately preceding its first taxation year (the first regime year) in respect of which the EIFEL rules apply. ... Consider the following scenarios: Scenario A (Amalgamations): Facts: a) YCo and ZCo are eligible pre-regime group entities on December 31, 2024, the taxation year-end of the first regime year for both taxpayers. ...

Ces appareils sont acquis par une société (« Société A ») dont l’actionnaire unique est un chirurgien-dentiste (« Monsieur X »). ... Le 29 mai 2024 Monsieur, Objet: Catégorie d’amortissement 53 de l’Annexe II du Règlement Cette lettre est en réponse à votre lettre du 7 août 2019 dans laquelle vous demandez si certains appareils servant à la fabrication de produits de restauration dentaire peuvent être compris dans la catégorie 53 de l’Annexe II du Règlement de l’impôt sur le revenu (« Règlement ») dans les deux situations suivantes: 1. Ces appareils sont acquis par une société (« Société A ») dont l’actionnaire unique est un chirurgien-dentiste (« Monsieur X »). ...

10 October 2024 APFF Roundtable Q. 15, 2024-1028451C6 F- Paiement d’une dépense d’une fiducie et paragraphe 75(2) L.I.R. ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 10 OCTOBRE 2024 APFF- CONGRÈS 2024 15. ... Isabelle Brulotte, CPA Le 10 octobre 2024 2024-102845 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, interprétation technique 2009-0306591E5, 6 janvier 2011. 2 AGENCE DU REVENU DU CANADA, interprétation technique 2010-0388551I7, 5 juillet 2012. 3 L.R.C. (1985), ch. 1 (5e suppl.) (« L.I.R. »). 4 AGENCE DU REVENU DU CANADA, interprétation technique 2011-0424341I7, 7 juin 2013. 5 « Table ronde sur la fiscalité provinciale », dans Congrès 2013, Montréal, Association de planification fiscale et financière, 2014, question 5. 6 « Table ronde – Positions administratives de l’ARC et de l’ARQ en matière de fiducie », dans Colloque 206- Fiducies, Montréal, Association de planification fiscale et financière, 2012. 7 Précité, note 2. 8 Précité, note 4. ...

/ Whether subsection 39(1.1) applies to dispositions of negotiable instruments or real estate. ... Raisons: 1) Analyse textuelle, contextuelle et téléologique du paragraphe 39(1.1). / Textual, contextual and purposive interpretation of subsection 39(1.1). 2) Application de la loi. / Application of the act. ... Le 19 janvier 2024 Madame, Objet: Disposition de monnaie étrangère effectuée par un particulier La présente est en réponse à votre courriel du 12 août 2020 dans lequel vous demandez nos commentaires à l’égard du paragraphe 39(1.1) de la Loi de l’impôt sur le revenu (« Loi »). ...

Reasons: QR is defined in subsection 125.7(1) of the Act to mean “the inflow of cash, receivables or other consideration arising in the course of the ordinary activities of the eligible entity — generally from the sale of goods, the rendering of services and the use by others of resources of the eligible entity — in Canada in the particular period”, subject to certain exclusions or exceptions. ... Kerri Hanley HEADQUARTERS Technical Support and Policy Section Income Tax Rulings Directorate International and Large Business Directorate Steven Pannozzi, MTAX XXXXXXXXXX 2024-101246 October 3, 2024 Dear Ms. Hanley: Re: Canada Emergency Wage Subsidy – Qualifying Revenue This is in reply to your email dated March 27, 2024 in which you requested our views on whether amounts reimbursed or advanced to a taxpayer in a particular situation meet the definition of “qualifying revenue” in subsection 125.7(1) of the Income Tax Act (the Act) for the purposes of the Canada Emergency Wage Subsidy (the CEWS). ...

1 February 2024 External T.I. 2023-0994141E5- Cost Recovery Method in IT-426R (Archived) Unedited CRA Tags 12(1)(g), 39(1). ... Gagnon February 1, 2024 Dear XXXXXXXXXX: Re: Cost Recovery Method in Interpretation Bulletin IT-426R (Archived) & Partnerships We are writing in response to your letter dated October 6, 2023, in which you essentially requested that the Canada Revenue Agency (“CRA”) reconsider its positions as stated in technical interpretation 2021-0884651E5 in which the CRA concluded that the conditions in paragraph 2 of Interpretation Bulletin IT-426R (Archived) (“IT-426R”) were not designed to apply to limited partnerships, and that the cost recovery method (as described in IT-426R) therefore cannot be applied, where a Canadian resident taxpayer is a member of a partnership that sells shares of a corporation. ...

30 January 2024 External T.I. 2024-1005011E5- Safe income Unedited CRA Tags 55(2) Principal Issues: Clarification on various topics discussed in paper "CRA Update on Subsection 55(2) and Safe Income". ... XXXXXXXXXX 2024-100501 Marc Ton-That January 30, 2024 Dear XXXXXXXXXX: Re: Questions regarding “CRA Update on Subsection 55(2) and Safe Income – Where Are We Now” This is in response to your letter dated January 22, 2024, wherein you requested clarification of your understanding regarding a few topics discussed in the above-mentioned paper that was delivered to the Canadian Tax Foundation on December 22, 2023. ...

2 April 2024 External T.I. 2024-1005231E5- Directed gifts- official tax receipts Unedited CRA Tags 118.1(1); 110.1(1); 168(1)(f) Principal Issues: Whether a municipality is required to issue official tax receipts in respect of funds the municipality receives that are redistributed to certain individuals? ... XXXXXXXXXX 2024-100523 Karri Lea Estabrooks April 2, 2024 Dear XXXXXXXXXX: Subject: Directed gifts – Official tax receipts. We are writing in response to your request of January 29, 2024, where you ask whether a municipality is required to issue donation receipts. ...

29 April 2024 External T.I. 2022-0943241E5- Regulation 105 June 30, 2024 effective date in this document changed by 2022-0943242E5 to September 30, 2024 Unedited CRA Tags 153(1)(g) and Regulation 105 Principal Issues: When CanCustomer pays USCo for the amounts invoiced by the latter, what amounts are subject to the withholding authorized by paragraph 153(1)(g) of the Income Tax Act (Act) and specified in section 105 of the Regulations (Regulation 105)? ... (ii) […] the words “fee, commission or other amount in respect of services rendered in Canada, of any nature whatever” reach only those payments having the character of income earned in Canada by the non-resident payee. ... Reimbursement of subcontractor fees after June 30, 2024 are subject to Regulation 105 withholding. ...

2 May 2024 External T.I. 2024-1013141E5- Indigenous owned land trust Unedited CRA Tags 81(1)(a); 81(1)(g.3); 150(1)(c); 150(1.1) and 150(1.2) Principal Issues: 1. ... XXXXXXXXXX 2024-101314 Phil Kohnen May 2, 2024 Dear XXXXXXXXXX, Re: Trust taxation and reporting We are replying to your correspondence of March 10, 2024 to the Honourable Marie-Claude Bibeau, Minister of National Revenue. ... The prescribed form for filing the return of income for the family trust is the T3RET – Trust Income Tax and Information Return and instructions on how to file it, along with any required schedules, are provided in publication T4013 – the T3 Trust Guide. ...