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25 February 2014 External T.I. 2013-0508451E5- Commercial Fishing – Food Expenses CRA Tags 67.1(1.1) 9(1) 18(1)(h) 8(1)(g) 18(1)(a) 67.1(1) Principal Issues: 1) Whether offshore commercial fishers are permitted to deduct food expenses based on a per diem rate per sharesperson? ... Position: 1) & 2) No. Reasons: 1) & 2) See response. XXXXXXXXXX 2013-050845 T. ...

9 May 2008 Internal Memo 2007-0260511A11- Taxation & Insolvency Unedited CRA Tags s. 128(2)(e) Principal Issues: Who pays the tax on funds, remitted by court order, to the trustee? ... Trusting this is satisfactory, Bob Skulski Manager Insolvency & Administrative Law Section Business & Partnerships Division Income Tax Rulings Directorate ...

22 February 1990 Ruling 90M02473 F- Canada-Venezuela International Air & Shipping Taxation Unedited CRA Tags 81(1)(c) February 22, 1990 19(1)   File No. 90M02473 Dear 19(1) Re:  Canada- Venezuela International Air and Shipping Taxation I am writing to confirm certain comments which I made during our telephone conversation today. ...

19 August 1997 External T.I. 9718445- RRSP INVESTMENT COUNSEL & MANAGEMENT FEES Unedited CRA Tags 18(1)(u) 146(5) 146.3(2)(f) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: 1)RRSP & RRIF investment counsel fees; 2) RRSP & RRIF investment management fees Position: 1)Confirming position that counsel fees paid inside RRSP or RRIF trust constitute benefit or amount received to annuitant; payment by annuitant not deductible; 2) Confirming position that investment management fees paid by annuitant are considered payment of a premium to RRSP for section 146 and Part X.1 purposes; confirming that payment of such RRIF expenses by annuitant is forbidden by 146.3(2)(f) and would cause income inclusion under 146.3(11). ...

8 July 1991 Internal T.I. 911569 F- Non-resident Withholding Tax & GST Unedited CRA Tags 215(1) Dear Sirs: Re:  Non-Resident Withholding Tax & GST This is in reply to your letter of June 10, 1991 whereby you inquired whether the withholdings required under subsection 215(1) of the Canadian Income Tax Act on     24(1)    under Regulation 105 of the Canadian Income Tax Regulations on    24(1)       by your company should be made "before or after" the goods and services tax ("GST") imposed under Part IX of the Excise Tax Act, R.S.C. 1985, c. ...

11 August 1989 Ministerial Correspondence 89M08184 F- Form T85- Deduction of SR & ED Tax Credit by Trusts and Partnerships Unedited CRA Tags n/a   August 11, 1989 J.M. ... Parnanzone   (613) 957-9232 ATTN. D. Jones SUBJECT: FORM T85 This is in reply to Mr. ...

Le prix de base rajusté ("PBR") au sens de la définition prévue à l'article 54 des 1 000 actions ordinaires, était alors de 10 000 $. ... HOLDCO a alors réalisé une perte en capital de 500 $. 4. Moins de 10 jours après le 16 décembre 2002, HOLDCO a acquis 200 nouvelles actions ordinaires de la société publique à un coût de 1 500 $. ... Par conséquent, la perte en capital de 500 $ de HOLDCO serait réputée nulle en vertu de l'alinéa 40(3.4)a). ...

LLPs & LLLPs Classification CRA Tags 248(1) "corporation" Principal Issues: Whether LLPs and LLLPs governed by the laws of Florida or Delaware would generally be treated as corporations for the purposes of the Act? ... STEP CRA Roundtable – June 10, 2016 Question 8 – Characterization of LLPs and LLLPs What is the status of the CRA’s review of the characterization for Canadian tax purposes of U.S. ... The main factors we considered in our analysis of these entities are the existence of a separate legal personality that is recognized under the law of the relevant foreign jurisdiction – meaning the full legal capacity to acquire and own property, to sue and be sued, to carry on their own activities and to incur liabilities of their own – and the extensive limitation of liability afforded to all of their members. ...

28 September 2023 CLHIA Roundtable Q. 1, 2023-0971701C6- Life insurance – contractual changes Unedited CRA Tags 148(10)(d) Principal Issues: Does the endorsement to a defined set of policyholders of a benefit under an in-force exempt life insurance policy for no cost and no underwriting requirement constitute a disposition for tax purposes? ... CLHIA Roundtable – September 28, 2023 Question 1 – Life Insurance and contractual changes Background Insurers often include new benefits when designing products that were not available for previously issued policies (access to health advocate services, return of premium for certain situations, coverages for previously excluded activities, etc.). ...

27 September 1993 External T.I. 9320445- Congres de l'APFF — Table Ronde?? Unedited CRA Tags 245(2) TABLE RONDE SUR LA FISCALITÉ FÉDÉRALEAPFF — CONGRES 1993 QUESTION #2 Une corporation de placement appartenant à des non-résidents ("NRO") possède des biens qui ne sont pas des biens canadiens imposables. ...