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S. 8(13)(a)(i) in most circumstances requires that the mooted home office be “the place where the individual principally performs the duties of the … employment.” ...

IV tax purposes 25 March 2009 External T.I. 2008-0300401E5 F- Fiducie en faveur de soi-même- prêt sans intérêt Income Tax Act- Section 75- Subsection 75(2) Howson applied to find that non-interest bearing loan by individual to his alter ego trust not subject to s. 75(2)/no contribution if individual pays trust taxes following a s. 104(13.1) election Income Tax Act- 101-110- Section 104- Subsection 104(13.1) s. 104(13.1) election generally available where no s. 75(2) application, which is not engaged by the individual’s payment of trust-level taxes Income Tax Act- Section 56- Subsection 56(4.1) s. 56(4.1) inapplicable to NIB loan made by individual to his alter ego trust General Concepts- Payment & Receipt individual pays trust taxes when he receives trust distributions net of such taxes ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2008-06-20 27 May 2008 External T.I. 2008-0269441E5 F- Withdrawn Ruling Request Income Tax Act- Section 84- Subsection 84(2) the 2005-0134731R3 transactions, accommodating “an intergenerational transfer of a family business,” would be abusive surplus stripping if applied to inter-sibling transfer Income Tax Act- Section 245- Subsection 245(4) GAAR applied to use of outside basis, created with the capital gains exemption, for an inter-sibling transfer 13 June 2008 Internal T.I. 2008-0280121I7 F- Crédit d'impôt pour condition physique des enfant Income Tax Regulations- Regulation 9400- Subsection 9400(1)- Physical Activity initial swimming lesson program for preschoolers qualified notwithstanding that did not contribute initially to cardio-respiratory endurance 2008-06-06 29 May 2008 External T.I. 2007-0262591E5 F- Remboursement de sommes versées par erreur Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(n) s. 8(1)(n) could extend to reimbursements of disability benefits to an employer-arranged insurer 26 May 2008 External T.I. 2007-0263001E5 F- 2006 GRIP Addition Income Tax Act- Section 89- Subsection 89(7) illustration of circular calculations for GRIP additions where cross-redemption in 2004 2008-05-09 25 April 2008 External T.I. 2008-0274401E5 F- Crédit d'impôt pour enfant Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b.1) meaning of "ordinarily reside" and "throughout the … year" 2008-04-18 8 April 2008 Internal T.I. 2008-0267811I7 F- Article 44.1- Désignation tardive Income Tax Act- Section 44- Subsection 44(1)- Replacement Share late designation permitted if resulted from bona fide error and not prompted by retroactive tax planning 9 April 2008 Internal T.I. 2008-0268881I7 F- Crédit d'impôt pour apprentis Income Tax Act- Section 127- Subsection 127(9)- Eligible Apprentice $2,000 limit not required to be allocated to one employer where unrelated employers 10 April 2008 Internal T.I. 2008-0271801I7 F- Frais juridiques liés à amende ou pénalité Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose deductibility of legal fees is subject to the 65302 principles including that the defended conduct not be egregious or repugnant 2008-04-11 1 April 2008 External T.I. 2008-0269311E5 F- Ajustements salariaux rétroactifs Income Tax Act- 101-110- Section 110.2- Subsection 110.2(1)- Qualifying Amount negotiated payment of retroactive salary adjustments were not qualifying amounts 2008-04-04 27 March 2008 External T.I. 2006-0197601E5 F- Crédit équivalent pour personne à charge Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b)- Subparagraph 118(1)(b)(ii)- Clause 118(1)(b)(ii)(B) having legal custody of the child is relevant, but not a sine qua non ...

When asked about the impact of s. 179(9), CRA stated that it “reviewed the leasing examples in P-051R2 and has determined that the introduction of new subsection 179(9) … does not impact the rationale or carrying on business conclusions in those examples.” ...

These are additions to our set of 1,546 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 13 ¼ years of releases of Interpretations by the Directorate. ...

Furthermore, the Revenue-approved online tax return form used by Mr Tooth and his advisors contained numerous “white spaces” … within which the taxpayer is invited to add information using his own words and phrases, so as to ensure that the declaration [was accurate]. ...

., a resident individual or trust) is not deemed to pay a dividend under s. 247(12), CRA will get to the same result by applying s. 15 (for a non-resident shareholder) or s. 56(2) (where the non-resident is not a shareholder) in order to impose withholding tax on the secondary adjustment under s. 214(3) – except that it may instead consider invoking s. 246(1)(b). ...

(a)(i)(B)(I) of that definition indicates that such income is excluded from being specified corporate income for such SBD purposes if “it is not the case that all or substantially all of [Opco B]’s income for the year from an active business is from the provision of services or property to … persons (other than the private corporation) with which [Opco B] deals at arm's length.” ...

The beneficiaries of a trust may include a second trust – which will be deemed by s. 110.6(14)(c)(i) to be related to the first trust during the period that the second trust is a beneficiary thereof. ...

Summaries of GST/HST Memorandum 17-12 “Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02” July 23, 2021 under ETA s. 141.01(2), s. 141.01(3), s. 141.02(1) – exclusive input, direct input, non-attributable input, specified method, s. 206(3), s. 141.02(17) and s. 141.02(9). ...