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Our general position regarding the taxation of pension benefits received as a result of a marriage breakdown is stated in paragraph 11 of Interpretation Bulletin IT-499R – “Superannuation or Pension Benefits” (“IT-499R”), as follows: If there is a division of pension benefits on a marriage breakdown, generally the pension benefits legislation of a province provides the terms under which a portion of the pension benefits of a member of a pension plan may be paid to a spouse or former spouse under a domestic contract, a written separation agreement, or under a divorce decree or court order under a provincial family law act relating to a division of property on the breakdown of the marriage. ...

XXXXXXXXXX 2024-102442 Karri Lea Estabrooks January 31, 2025 Dear XXXXXXXXXX: Re: Registered charities and non-profit organizations – filing requirements We are writing in response to your correspondence of June 24, 2024, where you requested our comments on the filing requirements for a registered charity and non-profit organization in the following described situation. ...

Position: (1) As described in the position on spin-off transactions in Technical News # 11 (2) No Reasons: (1) The transaction is a spin-off (2) No shares were exchanged. ...

Toutefois, ceux-ci doivent répondre aux exigences suivantes: permettre d'établir le montant des impôts à payer ou des impôts ou autres sommes à percevoir, à retenir ou à déduire, par une personne désignée; [...] être appuyés de pièces justificatives aux fins de la vérification des renseignements qu'ils contiennent. 7. ... La Reine, [2001] A.C.I. no 466, No du greffe 2000-5178(IT)I (en anglais, 2001 UDTC 198 (2001 DTC 3750)), fait ressortir, aux paragraphes 13 et 14 du jugement, notamment, que l'inobservation du paragraphe 230(1), en elle-même, n'est pas suffisante pour conclure qu'une dépense n'a pas été faite, et que dans ce cas, le contribuable a le fardeau de prouver que cette dépense a été encourue: ¶ 13 Dans l'affaire Archambault c. ... Malheureusement, aucune de ces exigences n'a été remplie. ¶ 14 L'appelant n'a aucun registre relatif à son utilisation de la voiture de la compagnie pour les années d'imposition 1996, 1997 et 1998. ...

(footnote 3) “principal-business corporation” means a corporation the principal business of which is any of, or a combination of, […] (b) mining or exploring for minerals, (c) the processing of mineral ores for the purpose of recovering metals or minerals from the ores, (d) the processing or marketing of metals or minerals that were recovered from mineral ores and that include metals or minerals recovered from mineral ores processed by the corporation, (e) the fabrication of metals, […] (f.1) the production or marketing of calcium chloride, gypsum, kaolin, sodium chloride or potash, (g) the manufacturing of products, where the manufacturing involves the processing of calcium chloride, gypsum, kaolin, sodium chloride or potash, (h) the generation or distribution of energy, or the production of fuel, using property described in Class 43.1 or 43.2 of Schedule II to the Income Tax Regulations, and (i) the development of projects for which it is reasonable to expect that at least 50% of the capital cost of the depreciable property to be used in each project would be the capital cost of property described in Class 43.1 or 43.2 of Schedule II to the Regulations. ... Paragraph (f) of the definition of CEE in subsection 66.1(6) requires that the expense is incurred “for the purpose of determining the existence, location, extent or quality of a mineral resource in Canada […].” ...

A for the particular year, subject to the rules in subsections 20(11) and (12) – i.e. the answer to your question (2) is “yes”. ... Our comments are as follows: In essence, for purposes of subsections 20(11) and (12), when a taxpayer resident in Canada is a member of an LLC, CRA views the US tax paid by the taxpayer, for a particular year of the taxpayer, on its portion of the taxable income of the LLC for a taxation year of the LLC that ends in the particular year, as being a foreign tax paid by the taxpayer in respect of an amount (e.g. a dividend on a share) that is or will be included in computing the taxpayer’s income from the shares of the LLC (footnote 1); * As a result of paragraph 20(11)(a), subsection 20(11) only applies if an individual has, in a particular taxation year, included in its income an amount that is “income from a property” and that income is income from a source outside Canada. ...

A titre d'exemple vous indiquez que l'employeur doit payer, à tout salarié de la société qui est régi par le Décret et qui effectue le nombre d'heures de travail fixé par l'employeur dans le cadre de la journée normale de travail, un montant fixe en fonction de la distance entre le chantier et la résidence de l'employé, soit à plus de 48 kilomètres mais à moins de 72 kilomètres, 11,00 $. Quand aux employés qui ne sont pas régis par le Décret, ils reçoivent un remboursement de 0,25 $ par kilomètre. ...

The provisions of paragraph 18(1)(l) are broad enough to include not only the membership dues and fees, but also the interest expense (see file # 9427267). ... Additionally, you indicate, "... if this deduction is granted [interest expense on the Note], when the membership is sold there could be capital gains claimed on the sale. ...

More information on the rationale for the deemed disposition rules is available from the Finance Canada's News Release, 98-134, Backgrounder on Taxpayer Migration and Trusts: Detailed Proposals December 23, 1998, which can be found on their website at http: // www.fin.gc.ca/finsearch/finresults_e.asp? ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch ...

That condition was also called "resolutive" because it acted to dissolve or render ineffective a contract that had already become operative. [...] ... (Emphasis mine) [...] If an amount received is, as here, in the nature of income, the fact that in the future the recipient may be under an obligation to repay it does not change the character of the receipt from income to a liability whether deferred or otherwise. ...