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After the sale XXXXXXXXXX owned approximately XXXXXXXXX % of the outstanding common shares of XXXXXXXXXX. ...

However, we are prepared to provide the following comments which are of a general nature, As you may know, child support payments made pursuant to a written agreement or court order that has a " commencement day” as defined in subsection 56.1(4) of the Act, are subject to the new rules and, as such, are not deductible by the payer and are not required to be included in the income of the recipient. ...

ABC Corp wishes to change its present arrangements so that: a) a death benefit is paid, in recognition of the employee's service, equal to the present insurance benefit but not to exceed $10,000; b) the amount of group term life insurance would be equal to the present amount minus the amount of the death benefit; and c) the group term life insurance benefit would be funded through the existing employee health & welfare trust. 5. ...

Par ailleurs, conformément au paragraphe 122.3(2) de la Loi, un «employeur déterminé» est soit: a) une personne résidant au Canada; b) une société de personnes dont la valeur totale des participations appartenant à des personnes résidant au Canada ou à des sociétés contrôlées par des personnes résidant au Canada est supérieure à 10 % de la juste valeur marchande totale de toutes les participations dans la société de personnes; c) une société qui est une société étrangère affiliée d'une personne résidant au Canada. ...

Benefit coverage under a plan or policy administered by a HWT As discussed in paragraph 1.1 of Income Tax Folio S2-F1-C1, Health and Welfare Trusts (“Folio S2-F1-C1 ”), a HWT is “a trust arrangement established by an employer for the purpose of providing health and welfare benefits to its employees.” ...

As discussed in ¶2.3 of Income Tax Folio S2-F1-C2, Retiring Allowances: “A retiring allowance is defined in subsection 248(1) of the Act as an amount received by an individual: on or after retirement of the individual from employment in recognition of the individual’s long service; or in respect of loss of employment of the individual, whether or not received as, on account of or in lieu of payment of, damages or pursuant to an order or judgement of a competent tribunal. ” Since the Order Amount is being paid to each Employee who was in the bargaining unit when the unfair labour practice was committed, it is unlikely that the Order Amount would be a retiring allowance. ...

More specifically, you have asked about the amount of tuition fees that should be reported on Form TL11A, Tuition and Enrollment Certificate – University Outside Canada (Form TL11A), where the student received a reduction in tuition fees due to a scholarship. ...

The CRA also has an administrative position concerning employer-paid or reimbursed moving expenses which is outlined in Guide T4130, Employers’ Guide – Taxable Benefits and Allowances (“Guide”). ...

Based on the information you have provided and our subsequent telephone conversation (Witteveen / XXXXXXXXXX) of September 10, 2019, it is our understanding that: A Member of the Assembly may claim a temporary residence allowance where they maintain a permanent residence located XXXXXXXXXX km from the XXXXXXXXXX. ...

26 June 2020 External T.I. 2019-0806541E5- Financial dependency Unedited CRA Tags 60.02, 146(1.1), 146.3(6) – 146.3(6.2) Principal Issues: Whether a tax-deferred rollover of RRIF proceeds paid after the death of a parent to an RDSP of an infirm child is available where the child did not reside with the parent on a full-time basis? ...