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TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 10 OCTOBRE 2014 APFF- CONGRÈS 2014 Question 26 Coût réputé d'une immobilisation acquise d'un non-résident avec lien de dépendance L'alinéa 69(1)c) L.I.R. édicte que le contribuable qui acquiert un bien par donation, legs ou succession (…) est réputé acquérir le bien à sa JVM. ...

(note de bas de page 1) En bref, selon cette méthode, toutes les automobiles qui sont mises à la disposition d'un employé à tout moment durant l'année civile sont regroupées dans des fourchettes de prix d'achat ne dépassant pas 5 000 $ et le coût moyen de chaque fourchette devient le coût d'achat des automobiles mises à la disposition de l'employé pour la période. ...

CTF Sixty-Second Annual Tax Conference November 28 – 30, 2010 Debt Forgiveness Question 1 Pursuant to the definition in subsection 80(1) of the Income Tax Act, the forgiven amount, at any time, in respect of a commercial obligation is the amount determined by the formula "A- B" where A is the lesser of the amount for which the obligation was issued or the principal amount of the obligation, and where B, in a situation where the debtor is a bankrupt at that time, is the principal amount of the obligation. ...

Reasons: CRA's policy positions. 2014 CTF Annual Tax Conference November 30 – December 2, 2014 CRA Round Table Question 2: Loss Consolidations Dividend Spread and Independent Source of Income Question In certain loss consolidation arrangements, a profitable taxable Canadian corporation ("Profitco") is related or affiliated to a taxable Canadian corporation that has incurred non-capital losses ("Lossco"). ...

STEP CRA Roundtable – June 2012 QUESTION 9 On death, where property is transferred to a spouse or a spousal trust, it is possible to elect for the transfer to occur at fair market value rather than tax cost. ...

CALU CRA Roundtable – May 2014 Question 1- LIA Policies Background Changes resulting from Budget 2013 have eliminated many of the tax benefits associated with leveraged insured annuities (LIA). ...

Evidence of payable to Minor from Trust Position: 1.Promissory note to Guardian Reasons: 1.Issue dealt with previously see 2010 Step q.2 Ontario CTF Conference – October 30, 2012 Question-20 This question deals with CRA's view on a demand loan to a minor beneficiary issued as "payment" for income designated from a trust. ...

10 June 2013 STEP Roundtable, 2013-0480261C6- 2013 STEP Roundtable Question 1 CRA Tags 120.4 Principal Issues: Kiddie Tax Position: Various questions Reasons: General comments provided 2013 STEP CANADA ROUNDTABLE, June 10 & 11, 2013 QUESTION 1. ...

Position: Yes Reasons: In cases where services are subcontracted to a Canadian resident entity for an arm's length fee, the correct amount of income will be taxable in Canada, without creating an undue administrative burden on US resident. 2011 CTF – November 2011 Question 25 Canada-US Tax Convention- Permanent establishment Part A A US company ("USCo") enters into a contract to provide consulting services to Canco, an arm's length customer resident in Canada. ...

Based on his interpretation of Duha (particularly in light of paragraph 85 of that decision), Justice Bédard concluded that the Particular Person could not have had de jure control of Bagtech, despite his view that "the clauses of the USA that are genuinely in the nature of a unanimous shareholders' agreement (that is, that restrict the power of the directors) […] do not operate to strip the hypothetical shareholder of de jure control". ...