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18 June 2015 STEP Roundtable Q. 4, 2015-0581931C6- 2015 STEP Q4- Competent Authority Assistance CRA Tags Treaties Article XXIX Principal Issues: Guidance on how to request assistance from the Canadian Competent Authority with respect to paragraph 5 of Article XXIX of the Canada – US Tax Convention. ... However, can the CRA provide specific guidance with respect to paragraph 5 of Article XXIX of the Canada – US treaty? ... A Canadian-resident shareholder of an S corporation seeking to enter into an S Corporation Agreement with the Canadian Competent Authority should be aware that, for Canadian tax purposes: the income of the S corporation is computed under US tax rules (this means, for example, that the full amount of any capital gain realized by the S corporation is treated as FAPI); dividends paid to the shareholder by the S corporation are excluded from the shareholder's income only to the extent that they do not exceed the cumulative net amount of FAPI included in the shareholder's income under the S Corporation Agreement; S corporation losses cannot be deducted against other income (including income reported from another S corporation)- generally, losses from an S corporation may be carried forward and deducted against income of the S corporation realized in subsequent years; the income of the S corporation attributed to a shareholder is not earned income for purposes of the RRSP contribution limit; an S Corporation Agreement does not relieve the shareholder from a requirement to file Form T1134; and the S Corporation Agreement imposes an obligation on the shareholder to prepare worksheets and to retain those worksheets in the event of an audit – those worksheets must include annual and cumulative information on: the FAPI included in the shareholder's income, the amount of dividends excluded from the shareholder's income, and the adjustments to the cost base of the shares of the S corporation. ...

Le capital décès total est de 2 000 000 $, incluant une valeur de rachat de 500 000$. ... Monsieur A détient 1 000 000 actions privilégiées de Société 2, ayant une valeur de rachat fixe de 1 000 000 $. ... Société 1 est titulaire d'un contrat d'assurance vie de type vie universelle, dont le capital décès total est de 2 000 000 $, incluant une valeur de rachat de 500 000$. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 1998 Question 13 Déclaration de placements étrangers Le 2 octobre 1997, Revenu Canada et le ministère des Finances ont annoncé qu’ils suspendaient l’obligation de produire la déclaration de renseignements concernant les biens étrangers déterminés de plus de 100 000 $ en attendant un rapport du vérificateur général du Canada. ... À cet égard, il était prévu que les contribuables qui détenaient des droits dans certains biens étrangers dont le coût total dépasse 100 000 $, seraient tenus de produire des déclarations de renseignements concernant ces biens. ... Comme vous le mentionnez, dans un communiqué du 2 octobre 1997, les ministres du Revenu national et des Finances annonçaient que le gouvernement reportait à avril 1999 l’obligation de déclarer les placements étrangers dont le coût total dépasse 100 000 $. ...

Our opinion is based on the fact that the presumptions under paragraph 251(5)(b) and under paragraph 256(1.4)(a) are different, in that, under paragraph 251(5)(b), "... the person shall,..., be deemed to have the same position in relation to the control of the corporation as if the person owned the shares..." and, under paragraph 256(1.4)(a), "... the person or partnership shall,..., be deemed to own the shares at that time, and the shares shall be deemed to be issued and outstanding at that time; " In the situation described above, the application of paragraph 251(5)(b) results in shareholder B, the public corporation, controlling the subsidiary, and, therefore, the subsidiary not being a CCPC, as defined under subsection 125(7). ...

Raisons POUR POSITION ADOPTÉE: Bien que techniquement, il y ait des arguments pour dire que la créance que détient l'employeur envers son employé est une immobilisation qui devrait créer une perte de nature capitale lors de son règlement sans contrepartie, nous serions généralement disposés à accepter que l'employeur déduise de son revenu d'entreprise ou de bien le montant remis au même titre que le versement d'un salaire à l'employé en vertu du paragraphe 9(1) de la Loi TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2002 Question 8 Déductibilité d'une dette remise à un employé Un employeur prête 1 000 $ à un employé durant l'année 2000. ... Le paragraphe 6(15) L.I.R. prévoit l'inclusion du 1 000 $ dans le calcul du revenu de l'employé pour 2002 à titre d'avantage imposable reçu en vertu de son emploi. Par ailleurs, selon notre compréhension, l'employeur n'a droit à aucune déduction à l'égard du 1 000 $ remis à son employé. ...

Since there is only one estate, there is only one trust for income tax purposes. 2022 CTF Annual Tax Conference CRA Roundtable Question 9: Multiple Wills For non-income tax reasons, an individual may establish two wills – one that is subject to probate and one that is not subject to probate. ... Can the CRA confirm the tax-filing obligations of the executors under each will – specifically, does subsection 104(2) of the Income Tax Act, (the “Act”) (footnote 1) apply such that one T3 return is filed for the estates created under both wills? ... However, in the question provided, there is only one trust for income tax purposes – the estate; and the post-amble to subsection 104(2) is not applicable. ...

Position: Basic Structure – No; First modified structure- Yes; Second modified structure – Yes. ...

Il est conçu uniquement pour nous informer qu'un formulaire de choix ou une lettre / note contenant des renseignements requis est également présenté en format papier. ...

TPRC Membership In general, the committee will include: The director of the International Tax Division (ITD) – the Chairperson of the TPRC The Chief Economist from ITD Managers of the International Advisory Services Sections (IASS) within ITD The manager from the Transfer Pricing Specialty Section in ITD A legal representative from the Department of Justice For final consideration of cases involving the application of paragraphs 247(2)(b) and (d) of the Income Tax Act (ITA), a manager from the Aggressive Tax Planning Division and a senior official from the Tax Policy Branch of the Department of Finance will be asked to participate. ... Statistics Executive Summary as of April 24, 2012 247(3) PENALTY REFERRALS Penalty Recommended 152 50.7% Penalty not Recommended 148 49.3% Total 247(3) Cases Referred 300 100.0% 247(2)(b) Re-characterizations Denied / abandoned 34 61.8% Approved 11 20.0% Ongoing 10 18.2% Total Cases Referred 55 100.0% Jackson MacGillivray 2012-044407 ...

6 October 2017 APFF Roundtable Q. 8, 2017-0719491C6 F- Production of NR4 forms Unedited CRA Tags 212 & 220(2.1) ITA; 202 ITR Principales Questions: Is there a reporting obligation with respect to amounts paid or credited by a person resident in Canada to a non-resident person, if the amount is not subject to withholding under Part XIII ITA? ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 6 OCTOBRE 2017 APFF- CONGRÈS 2017 Question 8 Obligation de production du formulaire NR4 Par le passé, le guide de l’ARC T4061 NR4 – Retenue d’impôt des non-résidents, versements et déclaration mentionnait qu’une déclaration de renseignements devait être produite relativement à des montants payés ou crédités visés à la partie XIII L.I.R. si ceux-ci étaient assujettis à une retenue en vertu de cette partie. ...