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Bundle Date Translated severed letter Summaries under Summary descriptor 2019-09-04 15 July 2019 External T.I. 2018-0747761E5 F- Application de 73(4.1) Income Tax Act- Section 73- Subsection 73(4.1)- Paragraph 73(4.1)(c) negative ACB is not triggered under s. 73(4.1)(c) 2011-10-28 14 October 2011 External T.I. 2011-0421141E5 F- Computation of capital dividend account Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (a)- Subparagraph (a)(i)- Clause (a)(i)A) s. 89(1)(a)(i)(A) exclusion re s. 53(1)(b)(ii) is inapplicable if s. 55(2)(a) applied 14 October 2011 Internal T.I. 2011-0410781I7 F- Repas fournis gratuitement Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) benefit from free meals delivered on-site 27 September 2011 External T.I. 2011-0400141E5 F- Allocations pour frais de déplacement Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) reasonable daily meal allowance for travelling in local municipality to enhance efficiency is non-taxable 29 September 2011 External T.I. 2011-0405391E5 F- Utilisation d'un aéronef Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) price charged to customers for flights on company aircraft determined taxable benefit to employees/benefit to majority shareholder was qua employee 13 October 2011 External T.I. 2010-0382441E5 F- RSG- Employé / travailleur autonome Income Tax Act- Section 5- Subsection 5(1) home childcare providers were self-employed given relative autonomy ...

Hersh Joshi and Jack Silverson, “Understanding and Doing Business with Tax-Exempt Entities,” 2018 Conference Report (Canadian Tax Foundation), 29:1 – 35 under s. 149(1)(o.2)(iii)(C), s. 149(1)(o.2)(iii)(B), s. 149(1)(o.2)(ii)(A), s. 149(1)(o.2)(ii)(C) and Reg. 8501(2)(a). ...

These are additions to our set of 999 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ½ years of releases of Interpretations by the Directorate. ...

Muth for these taxes, stating: … Ms. Muth had a statutory obligation to obtain a clearance certificate and failed to do so... ...

These are additions to our set of 1,058 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ¾ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,063 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ¾ years of releases of Interpretations by the Directorate. ...

Comments made by CRA on s. 12 in its new GST/HST Memorandum on school cafeterias and university and public college meal plans include: “primarily” means that “more than 50% of the supplies must be to students of the particular school” – and if the test is met, food and beverages sold at the cafeteria to the minority of non-students generally are exempted. where the school does not have a cafeteria, classrooms, gymnasiums or other designated areas can be treated as cafeterias a fast-food chain could supply the lunches served at the school cafeteria ETA Sched. ...

These are additions to our set of 1,068 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ¾ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,073 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ¾ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,078 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ¾ years of releases of Interpretations by the Directorate. ...