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Position: Yes- response provides detail as to context and application Reasons: Main purpose of this paragraph is to clarify that for certain purposes of the ITA (i.e. 104(4)) one must reference terms of the trust existing on the date the trust was created CALU Roundtable – May 2016 Question 4- Tainting of a Spousal Trust Background In paragraph 8 of IT-305R4 (archived) the CRA stated: 8. ...

Among the publications that emerged as the most in demand were those related to: the medical expense tax credit, education and tuition tax credits, along with scholarships and bursaries, interest deductibility, foreign exchange gains and losses, legal and accounting fees, health and welfare trusts, determining residency, residence of a trust, employee stock options and damages & settlements. ...

Le coût de l'obligation est de 124, $ incluant la prime, afin de générer un rendement de 4% par année qui reflète les conditions du marché à ce moment. ...

TABLE RONDE SUR LA TAXE SUR LE CAPITAL APFF- COLLOQUE FISCALITÉ INTERPROVINCIALE & TAXE SUR LE CAPITAL Question 2 Poste au passif résultant de transactions avec une société d'affacturage La société A obtient un financement d'une société d'affacturage. ...

Komal Patel / Yves Moreno 2018-074550 May 16, 2018 ...

CALU Roundtable- May 2018 Question 2- CDA Credit- Corporate joint/co-ownership of insurance Background The CRA has commented previously (# 2017-0690311C6 dated May 18, 2017 CLHIA Roundtable Q1) that where the beneficiary corporations are different from the owner of the policy, clause (d)(iii)(B) of the definition of “capital dividend account” in subsection 89(1) would reduce the CDA inclusion to each beneficiary corporation by the total “adjusted cost basis” (ACB) of the policy. ...

In our view, provided that all employees have access to the Municipalities facilities, the passes provided in situation 1 & 2 would not be considered taxable in the employee’s income. ...

In its letter dated October 9, 1998, the Partnership states that “all of the current members of this partnership are corporations and have been since XXXXXXXXXX ” and that the individuals involved are “all former retired partners who still have a residual capital balance owing to them” as described in section 98.1 of the Income Tax Act (the “Act”). ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 1998 Question 28 Actions de régime transitoire aux fins du paragraphe 112(3) de la Loi Au 26 avril 1995, un actionnaire détient 100 % des actions d’une société de gestion. ...

Ces dépenses sont-elles déductibles à 100 % par la société? Réponse du ministère du Revenu Une dépense n'est déductible aux fins de la Loi que si elle a été engagée ou effectuée par un contribuable en vue de tirer un revenu d'entreprise ou de bien et qu'elle est raisonnable dans les circonstances. ...