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Folio Summary
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 207.01(4)
S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.01(4) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(4) Inclusion of units held in relative's RRSP 2.12 In determining whether an individual has a significant interest in a trust, any units of the trust held in registered plans of family members who are related to the individual must be counted. ...
Folio Summary
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 207.06(2)
S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.06(2) Summary Under Tax Topics- Income Tax Act- Section 207.06- Subsection 207.06(2) Factors relevant to waiver of tax 2.36 Subsection 207.06(2) gives the Minister the authority to waive or cancel all or part of the 50% tax on prohibited investments or the 100% advantage tax in appropriate circumstances. ...
Technical Interpretation - Internal summary
7 May 1995 Internal T.I. 9510220 - PART I.3, O/S CHEQUES & OVERDRAFTS -- summary under Payment & Receipt
7 May 1995 Internal T.I. 9510220- PART I.3, O/S CHEQUES & OVERDRAFTS-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt conditional payment principle accepted Bank overdrafts are considered to have arisen to the extent that they have been utilized or drawn upon. ...
Decision summary
Clyde & Co LLP & Anor v Bates Van Winkelhof , [2012] EWCA Civ 1207 -- summary under Section 96
Clyde & Co LLP & Anor v Bates Van Winkelhof, [2012] EWCA Civ 1207-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 partner in partnership cannot be an employee The claimant, who was a solicitor practising as an equity member of a limited liability partnership, and who was expelled as a member, was found not to be a "worker" entitled to protection under the Employment Rights Act 2010 (UK). ...
Conference summary
16 June 2014 STEP Roundtable, 2014-0526591C6 - STEP CRA Roundtable June 2014 Question 9 -- summary under Subsection 156(1)
16 June 2014 STEP Roundtable, 2014-0526591C6- STEP CRA Roundtable June 2014 Question 9-- summary under Subsection 156(1) Summary Under Tax Topics- Income Tax Act- Section 156- Subsection 156(1) relief for interest and penalties on deficient inter vivos trust instalments Does CRA assess instalment interest and penalties where an inter vivos trust has not made instalment payments required under s. 156? ...
Decision summary
Goldcorp Exchange Ltd & Ors v. Leggett & Ors, [1994] UKPC 3, [1995] 1 AC 74 -- summary under Ownership
Goldcorp Exchange Ltd & Ors v. Leggett & Ors, [1994] UKPC 3, [1995] 1 AC 74-- summary under Ownership Summary Under Tax Topics- General Concepts- Ownership no ownership of unascertained goods (a mere contractual right to delivery of unallocated gold was not a proprietary interest it) At the time banks appointed receivers for a dealer in precious metals, the dealer had a stock of precious metal bullion that was substantially less than that which was required to satisfy contracts of the public for purchases of precious metals for future delivery. ...
SCC
Tees & Persse Ltd. v. The King / Watt & Scott (Toronto) Ltd. v. The King / Weddel Limited v. The King, [1946] SCR 499
Tees & Persse Ltd. v. The King / Watt & Scott (Toronto) Ltd. v. ... The King / Watt & Scott (Toronto) Ltd. v. The King / Weddel Limited v. ... For the purpose of the levying of any duty, * * * (a) The importation of any goods * * * shall be deemed to have been completed from the time such goods were brought within the limits of Canada, * * * Section 35 commences "whenever any duty ad valorem is imposed on any goods imported into Canada ". ...
News of Note post
10 April 2021- 11:41pm CRA is now applying a “proportionate attribution approach” in applying the EIA s. 5(2)(b) test of “control … of … voting shares” Email this Content S. 5(2)(b) of the Employment Insurance Act provides that “Insurable employment does not include … the employment of a person by a corporation if the person controls more than 40% of the voting shares of the corporation.” ... In stating that it accepted Boifor, so that its previous position was reversed, CRA addressed the example of two 50-50 (or 51-49) shareholders of a Holdco wholly owning their employer (Opco), and stated: In light of the FCA's decision, the CRA must now consider the proportionate attribution approach in similar situations to determine whether the employment of a person who controls more than 40% of the voting shares of the employing corporation is insurable. … … The proportionate attribution approach leads to the conclusion that the two shareholders each control more than 40% of Opco's voting shares (50% of 100%) for the purposes of EIA paragraph 5(2)(b). … … [W]here the shareholders held 51% and 49% of the voting shares of Holdco … their employment [also] would not be insurable because they had effective control of 51% and 49% of the voting shares of Opco …. ...
Decision summary
Racal Group Services Ltd. v. Ashmore & Ors., [1995] BTC 406 (CA) -- summary under Rectification & Rescission
Ashmore & Ors., [1995] BTC 406 (CA)-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission intended terms not clear A deed for payment of £70,000 to charity, although it was intended to comply with an income tax requirement that the payment be for a period which might exceed three years, was executed in terms that ensured that the period would not exceed three years. ...