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Summary of 2019 Ruling 2019-0817751R3 under s. 248(1) – salary deferral arrangement. ...

Summary of 2 June 2020 External T.I. 2020-0847081E5 F under s. 248(1) – private health services plan. ...

Summaries of 24 July 2019 GST/HST Ruling 162099 under ETA s. 259(1) – facility supply and s. 259(2.1)(c). ...

Businesses that are continuing to experience difficulty in making a GST/HST remittance or payment or filing a GST/HST return can contact the CRA to make a request for the cancellation or waiver of penalties and interest …. ...

In other words, it should have documentation that shows that the prices charged reflect arm's-length prices …. ...

Summary of 13 March 2020 External T.I. 2019-0833181E5 under s. 120.4(1)- excluded share – (a)(i). ...

Summaries of 24 June 2020 External T.I. 2018-0747781E5 under s. 248(1) – superannuation or pension benefit and s. 60(j). ...

24 September 2020- 9:18am CRA indicates that there is no requirement to distribute income on a TFSA overcontribution where there has been 1% monthly tax but no advantage tax Email this Content CRA confirmed that the only adverse consequence of a TFSA over-contribution is the 1% monthly tax under s. 207.02 on the highest “excess TFSA amount” for each month (subject to such penalty tax being waived under s. 207.06(1)) – unless there is a “deliberate over-contribution,” which CRA indicated referred “to a TFSA contribution knowingly made by an individual in excess of their TFSA contribution limit, generally with a view to generating a rate of return sufficient to outweigh the cost of the 1% tax.” ...

Summaries of 11 August 2020 Internal T.I. 2018-0782181I7 under s. 66.7(3) and s. 18(1)(a) – incurring of expense. ...

When asked whether this position also applies to a trust that is an alter ego trust or a joint spousal trust or a common-law partner trust, CRA noted that in order to meet the conditions of s. 73(1.01)(c), the alter ego trust must be a trust under which no person except the settlor may receive or otherwise obtain the use of any of the income or capital of the trust before the settlor’s death – and similarly, for a joint spousal trust or a common-law spousal trust. ...