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Comme le fédéral considère que la société n'a pas de revenu gagné dans une province alors qu'au contraire, le Québec considère que cette même société y a un établissement et qu'elle est redevable de l'impôt québécois, la société subit une augmentation de 10 % de son taux combiné d'impôt. ...

Sherry Thomson / Lori Carruthers 2017-072415 November 21, 2017 ...

Celles procurant un avantage similaire aux frais d'incorporation pourraient être incluses dans le MCIA et une déduction de 7 % du MCIA serait admise en vertu de l'alinéa 20(1)b). ...

Raisons POUR POSITION ADOPTÉE: Trans-Prairie Pipelines Ltd. 70 DTC 6351 et dossiers 2000-003376 & 2000-005547. ...

Paragraph 9 of D13-1-3 highlights the fact that we are dealing with two very different pieces of legislation when it states, "... where it is determined that a business entity is a resident, carrying business, or maintaining a permanent establishment in Canada for valuation purposes, this, in itself, in no way establishes that the entity would be considered to be a resident, carrying on business, or maintaining a permanent establishment in Canada for the purposes of the Income Tax Act.... ...

Those taxpayers that are considered high risk per the work plan will be selected for a full compliance audit starting at the Tier III – Risk Assessment and Validation stage. ...

The income tax treatment applicable to such a situation is discussed in paragraph 1.44 of Folio S5-F2-C1- Foreign Tax Credit, which states, in part: “If the taxpayer has overpaid the tax, the overpayment is not allowable as a foreign tax credit …. ...

This is claimed by filing form T3A – Request for Loss Carryback by a Trust. ...

For more information concerning the completion of NR4 information slips, please consult Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting. ...

Reasons: See below. 2022 STEP CRA Roundtable – June 15, 2022 Question 18. ...