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Various pitfalls can attend inbound and outbound acquisitions

For example, they apply where the Canadian subsidiary (CRIC) uses cash on hand to invest in common shares of a wholly owned non-resident Opco for use in its foreign active business – even though there is no debt dumping or surplus stripping involved. ... Summaries of Raj Juneja and Pierre Bourgeois, “International Tax Issues that Get in the Way of Doing Business", 2019 Conference Report (Canadian Tax Foundation), 36:1 – 42 under s. 212.3(1), s. 212.3(16), s. 212.3(10)(f), s. 251(5)(b), s. 18(5) – specified right, Reg. 105(1), s. 95(2)(a)(ii), s. 95(1) – excluded property – (b) and Reg. 5907(2.01). ...

CRA clarifies that the provision of goods is not incidental to services for TOSI purposes where the customer acquires property of significant value

Summary of 2021 Alberta CPA Roundtable under “Tax on Split Income – Services Restriction to Excluded Shares” under s. 120.4(1) – excluded share – s. ...

CRA provides a detailed listing of what is para. (f) CEE

Summaries of 9 February 2022 Internal T.I. 2020-0873931I7 under s. 66.1(6) – CEE- (f), s. 66.2(5) – CDE- (e) and s. 18(1)(b) – capital expenditure v. expense –current expense v. capital acquisition. ...

CRA accommodates using manufacturer’s per-kilometre electricity use standard in meauring the operating cost of an electric car

Summaries of 7 October 2016 APFF Roundtable, Q.5A under s. 6(1)(e) and s. 13(21) – undepreciated capital cost – A. ...

CRA confirms that a subsequent capital loss did not render a capital dividend excessive

Summary of 22 January 2019 External T.I. 2019-0791631E5 under s. 89(1) – capital dividend account – para. ...

CRA rules on construction costs of an underground ramp as CEE

Summary of 2020 Ruling 2019-0826011R3 under s. 66.1(6) – Canadian exploration expense – (f). ...

CRA finds that for thin cap purposes the unconsolidated balance sheet must reflect the same accounting standards applied in the consolidated financials

Summary of 23 November 2016 Internal T.I. 2015-0618511I7 under s. 18(5) – equity amount – (a)(i). ...

CRA rules on the use of surety bonds rather than LCs to secure SERP benefits

Summary of 2018 Ruling 2017-0720901R3 under s. 207.5(1) – refundable tax – para. ...

CRA finds that the distribution to a non-resident parent of assets of a subsidiary that had SERP obligations and the assumption of such obligations did not create an RCA

Summary of 2017 Ruling 2016-0655071R3 under s. 207.5(1) – refundable tax – (a). ...

CRA confirms that partnership draws generally are exempted as a financial service rather than under ETA s. 272.1(1)

Summary of 17 September 2018 Ruling 182403 under ETA s. 123(1) – financial service – para. ...

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Various pitfalls can attend inbound and outbound acquisitions

CRA clarifies that the provision of goods is not incidental to services for TOSI purposes where the customer acquires property of significant value

CRA provides a detailed listing of what is para. (f) CEE

CRA accommodates using manufacturer’s per-kilometre electricity use standard in meauring the operating cost of an electric car

CRA confirms that a subsequent capital loss did not render a capital dividend excessive

CRA rules on construction costs of an underground ramp as CEE

CRA finds that for thin cap purposes the unconsolidated balance sheet must reflect the same accounting standards applied in the consolidated financials

CRA rules on the use of surety bonds rather than LCs to secure SERP benefits

CRA finds that the distribution to a non-resident parent of assets of a subsidiary that had SERP obligations and the assumption of such obligations did not create an RCA

CRA confirms that partnership draws generally are exempted as a financial service rather than under ETA s. 272.1(1)

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