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– Limitations on Expenditures Pursuant to Sections 143.3 and 143.4," draft version of paper for CTF 2014 Conference Report.-- summary under Right to reduce Summary Under Tax Topics- Income Tax Act- Section 143.4- Subsection 143.4(1)- Right to reduce Does automatic adjustment entail "exercise"? ... While the authors understand, based on informal discussions with the Department of Finance, that automatic adjustments are intended to be captured, the use of the adjective "exercisable", together with the phrase "an amount to the extent that the taxpayer [...] has a right to reduce the amount", provides support for the conclusion that an dement of discretion on the part of the taxpayer is required…. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 20. ... In confirming that the s. 167 election would not be available for the business acquisition by Newco if Newco did not carry on a business before its amalgamation, CRA stated: Under section 271, an Amalco is deemed for GST/HST purposes to be a separate person from each of its predecessors, except as otherwise provided under the ETA. … There is no provision deeming a predecessor (in this case, Newco) to acquire the characteristics of its successor Amalco. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 20. ... In confirming that the s. 167 election would not be available for the business acquisition by Newco if it did not carry on a business before its amalgamation, CRA stated: Under section 271, an Amalco is deemed for GST/HST purposes to be a separate person from each of its predecessors, except as otherwise provided under the ETA. … There is no provision deeming a predecessor (in this case, Newco) to acquire the characteristics of its successor Amalco. ...

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 24.-- summary under Subsection 178.8(5) Summary Under Tax Topics- Excise Tax Act- Section 178.8- Subsection 178.8(5) importer can claim ITC where constructive importer does not so claim Supplier enters into an agreement to supply the "Goods" to the Customer on terms "DDU [Canada] INCOTERMS 2010" (Supply A). ... CRA responded: [T]here are two specified supplies made under subsection 178.8(1). … Supply A, which is made on terms DDU Canada, would be deemed to be made in Canada under subsection 142(1) based on the fact that legal delivery of the goods to Customer occurs in Canada. ...

May 2019 CPA Alberta CRA Roundtable, GST Session – Q.8-- summary under Subsection 169(1) Summary Under Tax Topics- Excise Tax Act- Section 169- Subsection 169(1) ITCs can be claimed by builder after s. 191(3) self-assessment date for work done before but not after that date Can input tax credits be claimed by a builder where invoices are issued subsequent to the date of self assessment on substantial completion and first occupancy of a multiple unit residential complex (a “MURC”), e.g., for (i) work done by suppliers for goods and services sold/installed performed prior to the first tenant move-in or (ii) additional construction work required after that time to correct previously-undetected flaws? ... The eligibility for ITCs in respect of property or services acquired for consumption or use in constructing or repairing a MURC … is not specifically determined based on whether the cost of the property or services is reflected in the FMV of the MURC that is used for a self-supply under subsection 191(3). ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Subsection 6(1) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(1) Whether situs of use is limited is determined by the terms of the supply agreement rather than actual use 14. ... Example 2 The licence of software by an Ontario supplier to an Ontario company provides that it may only be used at the licensee’s Ontario head office – so that under s. 6(1) the place of supply is in Ontario. ...

Application Policy SR & ED 96-03 "Claimants' Entitlements and Responsibilities".-- summary under Qualified Expenditure Summary Under Tax Topics- Income Tax Act- Section 127- Subsection 127(9)- Qualified Expenditure ...

16 November 2016 Toronto Centre Canada Revenue Agency & Tax Professionals Seminar on International Tax Issues-- summary under Subsection 247(2) Summary Under Tax Topics- Income Tax Act- Section 247- New- Subsection 247(2) TPM-15 to be revised, s. 247(2)(d) assessments are outliers Points included: BEPS Actions 8 to 10 (re transfer pricing) were examined and determined to not require any changes to the s. 247 rules, and the Action 8 DEMPE (“Development, Enhancement, Maintenance, Protection, and Exploitation”) guidelines respecting of intangible assets are generally reflective of the things CRA already was looking at. ... The penalty recommendations by the Transfer Pricing Review Committee have declined from 51% (for referrals received up to 2012) to 44% thereafter – there is more and better contemporaneous documentation. ...

7 March 2019 CTF Seminar on GAAR: Brian Ernewein on GAAR – Past and Future-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) policy to be determined objectively/business purpose protects bad transactions/Wild is questionable/Explanatory Note references to GAAR follow CRA position There is a free and collegial interchange of views between the Finance, Justice, and CRA members of the GAAR Committee so that, for example, CRA will freely provide views on the policy of the legislative provisions arguably abused and Finance will offer its views on the technical interpretation of the specific provisions engaged. ... Overruling Wild (which found that surplus-stripping transactions were not subject to GAAR before the surplus was actually stripped – and “seems inconsistent with the expressed intention of Parliament.”) ...

15 May 2019 IFA Finance Roundtable – “Proposed s. 247(1.1)”-- summary under Subsection 247(2.1) Summary Under Tax Topics- Income Tax Act- Section 247- New- Subsection 247(2.1) the purpose of draft s. 247(1.1) is to eliminate “ambiguity” as to which of Parts I and XVI.1 should apply first The purpose of s. 247(1.1) was to resolve ambiguity as to the ordering of the respective operations of Parts I and XVI.1 – for example, where a management fee paid by a Canadian taxpayer to a non-arm’s-length non-resident was found to be inappropriate, that could trigger s. 247, but it could also trigger s. 18(1)(a) on the grounds that it was excessive or not paid for the purpose of earning business income. ...