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CALU Roundtable- May 2018 Question 2- CDA Credit- Corporate joint/co-ownership of insurance Background The CRA has commented previously (# 2017-0690311C6 dated May 18, 2017 CLHIA Roundtable Q1) that where the beneficiary corporations are different from the owner of the policy, clause (d)(iii)(B) of the definition of “capital dividend account” in subsection 89(1) would reduce the CDA inclusion to each beneficiary corporation by the total “adjusted cost basis” (ACB) of the policy. ...

In our view, provided that all employees have access to the Municipalities facilities, the passes provided in situation 1 & 2 would not be considered taxable in the employee’s income. ...

In its letter dated October 9, 1998, the Partnership states that “all of the current members of this partnership are corporations and have been since XXXXXXXXXX ” and that the individuals involved are “all former retired partners who still have a residual capital balance owing to them” as described in section 98.1 of the Income Tax Act (the “Act”). ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 1998 Question 28 Actions de régime transitoire aux fins du paragraphe 112(3) de la Loi Au 26 avril 1995, un actionnaire détient 100 % des actions d’une société de gestion. ...

Ces dépenses sont-elles déductibles à 100 % par la société? Réponse du ministère du Revenu Une dépense n'est déductible aux fins de la Loi que si elle a été engagée ou effectuée par un contribuable en vue de tirer un revenu d'entreprise ou de bien et qu'elle est raisonnable dans les circonstances. ...

February 12, 1996 Audit Directorate Income Tax Rulings and Large Business Interpretations Directorate Audit Division Program Management Michel Lambert & Operations Section Att: Mr. ...

Principal Issues: Whether or not a supplemental pension plan secured by a letter of credit would be an RCA Position TAKEN: Yes, explained the provisions of RCA and contributions to an RCA with respect to a letter of credit Reasons FOR POSITION TAKEN: Established position June 28, 1995 Headquarters Headquarters DO & TC Support Services Section Mary Pat Baldwin Source Deductions Division (613) 957-8953 J. ...

This position applies to the extent that the borrowed funds continue to be used for this purpose and is consistent with paragraphs 3 & 4 of IT-80. ...

Reasons: For the purposes of paragraph 261(2)(b), the day that the “particular amount arose” is the day on which the debt obligation is transferred. 2018 CTF Annual Conference CRA Roundtable Question 14- Foreign exchange What is the appropriate foreign exchange rate to use when computing a deduction pursuant to paragraph 20(14)(b) – i.e., does the purchaser bear foreign exchange risk on foreign currency interest accrued to the time of the purchase of the debt obligation? ...

Robin Howard 2021-091207 November 25, 2021 FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 CANADA REVENUE AGENCY, Evaluation- Income Tax Rulings Directorate, March 2021 (online: Evaluation – Income Tax rulings Directorate- Canada.ca). ...