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Technical Interpretation - External summary
18 August 2017 External T.I. 2016-0672931E5 - Election -- summary under Subsection 110(1.1)
However … the filing of a valid election pursuant to subsection 110(1.1) would enable the employee in this situation to claim a deduction under paragraph 110(1)(d) provided that all of the other conditions of this paragraph are met. ...
Technical Interpretation - External summary
22 May 2007 External T.I. 2007-0228611E5 F - Crédit pour la création d'emplois pour apprentis -- summary under Eligible Apprentice
. … [T]he issuance of the first certificate of competence is an indicator that an apprentice is eligible. ...
Technical Interpretation - Internal summary
29 May 2007 Internal T.I. 2006-0217401I7 F - 110(1)d): Moment de la conclusion de la convention -- summary under Clause 110(1)(d)(ii)(A)
The Directorate stated: Prior to the issuance of the Exercise Notices, it is our view that Opco had no obligation to issue shares of its capital stock …. ...
Technical Interpretation - External summary
30 May 2007 External T.I. 2006-0183851E5 F - Paragraphs 83(2) and 84.1(1) -- summary under Subsection 83(2)
On the issue of whether a subsection 83(2) election is available to a corporation in respect of a dividend that it is deemed to have paid pursuant to paragraph 84.1(1)(b), we are of the view that such an election is available if such a dividend becomes payable by a private corporation to a shareholder who already holds shares of any class of the corporation's capital stock …. ...
Technical Interpretation - External summary
22 August 2007 External T.I. 2007-0242721E5 F - Frais de déménagement engagés par un étudiant -- summary under Paragraph 62(1)(c)
CRA responded: The 2006 Federal Budget announced an increase in the scholarship and bursary exemption so that … a student can no longer deduct moving expenses where the student’s income is derived solely from scholarships or fellowships. ...
Technical Interpretation - External summary
11 September 2007 External T.I. 2006-0195851E5 F - Crédit pour impôt étranger -- summary under Article 7
Given that such fees constitute business profits, the CRA would not grant a foreign tax credit for the 15% withholding tax on them …. ...
Technical Interpretation - External summary
14 November 2007 External T.I. 2007-0245631E5 F - Retenue à la source -employé à l'étranger -- summary under Paragraph 115(2)(c)
Consequently … subsection 115(2) will not apply as condition [s. 115(2)(c)](iii) is not satisfied. ...
Technical Interpretation - External summary
28 August 2007 External T.I. 2006-0190971E5 F - Gain et perte sur change étranger -- summary under Subsection 39(2)
. … CRA also indicated that FX gains or losses would be realized on a USD payable for the acquisition of shares as that payable was settled. ...
Technical Interpretation - External summary
7 January 2008 External T.I. 2007-0225481E5 F - GRIP Addition for 2006 -- summary under Subsection 89(7)
Furthermore … the amount of Holdco's GRIP is $400,000, since it seems reasonable to us to consider, in this situation, that the $400,000 dividend that Holdco received from Opco during 2001 is attributable to an amount described in Element A of the GRIP formula in respect of Opco. ...
Technical Interpretation - External summary
16 January 2008 External T.I. 2007-0232751E5 F - Éléments "A" et "B" du paragraphe 127(10.2) -- summary under Subsection 125(5.1)
Accordingly … only the taxable capital of the CCPC (Xco) should be considered for purposes of the proposed amendments to subsection 125(5.1) since the facts submitted indicate that the associated corporation (Yco) does not carry on business through a permanent establishment in Canada within the meaning of subsection 400(2) of the ITR. ...