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Position: Yes – but could obtain waiver of Reg 105 withholding in certain circumstances. ...

Please refer to CRA's website: www.cra-arc.gc.ca What's new for Corporation Internet Filing / Mandatory Internet Filing of T2 Returns 2009-031673 Alison Campbell May 1, 2009 ...

As a result, pursuant to subparagraph 2(a) of Article X of the Treaty, the Canadian withholding tax rate is limited to 5% of the gross amount of the dividends provided that firstly, the S Corporation is the beneficial owner of the dividends and owns 10 % or more of the voting stock of the company paying the dividends and secondly, the S Corporation is a "qualifying person" for purposes of Article XXIX A (LOB provision) of the Treaty. ...

During the review period, the CRA continues to administer employee discounts on merchandise in accordance with the administrative policy outlined in Guide T4130, Employers Guide – Taxable Benefits and Allowances, which is currently available on the tax pages of the Canada.ca website. ...

4 May 1992 Roundtable, 9212130 F- Debt Repayment Unedited CRA Tags 18(9.1)   Prepared by:  J. ...

Pour le moment, ces conditions sont les suivantes: que les options d'achat d'actions aient été émises aux employés au cours d'une année financière pendant laquelle l'employé, en tant qu'employé du demandeur, était impliqué dans les activités de RS&DE du demandeur; que le demandeur produise dans les délais prescrits, les formulaires contenant les renseignements prescrits pour l'année durant laquelle les avantages tirés d'options d'achat d'actions ont été gagnés; que les options d'achat d'actions aient été reçues au titre de l'emploi de l'employé (si l'employé est aussi un actionnaire, la question de savoir si l'avantage est reçu au titre de son emploi ou en sa qualité d'actionnaire est une question de fait); · qu'une partie ou la totalité du salaire de l'employé ait été une dépense de RS&DE déductible du demandeur pour l'année durant laquelle les options d'achat ont été émises; et, · que l'employé ait exercé les options d'achat d'actions ou qu'il en ait disposé. ...

Ontario CTF Conference – October 30, 2012 Question 10 Executors' Fees and Withholding In IT-377R, at paragraph 5, the CRA stated the following: A fee earned for the administration of an estate by an executor thereof will be treated either as income from a business or income from an office, depending on the particular circumstances of each case. ... CRA Response 1) As you may be aware, Interpretation Bulletin IT-377R – Director's, Executor's or Juror's Fees was archived several years ago. ...

Matters involving a change to the law and / or tax policy are within the responsibility of the Department of Finance. ... Matters involving a change to the law and / or tax policy are the responsibility of the Department of Finance. ...

Answer 1(c)(ii) We hope to launch the Income Tax Folios with an initial publication of 10 – 12 Folio Chapters and have targeted early 2013 for these releases. ... Similar to the IT Bulletins, they were numbered chronologically, from ATR 01 – ATR 70. ...

Preparers who passed the test, held a valid PTIN, and completed 15 hours of continuing education each year would be given a new designation – Registered Tax Return Preparer. ... By registering tax preparers, the CRA will be able to fulfill the goal of the RTPP — to identify which tax preparers are making errors and to work with them to prevent these errors before the tax return is filed. ...