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Technical Interpretation - External
22 September 1993 External T.I. 9304130 - Direct ou indirectement — Fusion ou liquidation — Papillon
22 September 1993 External T.I. 9304130- Direct ou indirectement — Fusion ou liquidation — Papillon Unedited CRA Tags 55(3)(b) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question 32 Il appert que Revenu Canada, Impôt a récemment donné une décision anticipée favorable lorsque dans le cadre d'une réorganisation papillon, la filiale de la corporation bénéficiaire du transfert est fusionnée plutôt que liquidée. ...
Conference
8 May 2012 Roundtable, 2012-0435731C6 - CALU CRA Roundtable – May 2012 – Question 5
8 May 2012 Roundtable, 2012-0435731C6- CALU CRA Roundtable – May 2012 – Question 5 Unedited CRA Tags ITR 8304(10), 8503(26) Principal Issues: 1. ... CALU CRA Roundtable – May 2012 Question 5 – Individual Pension Plans (IPPs) Background The 2011 federal budget contained two proposals that affect certain defined benefit IPPs. ... The IPP PSPA calculation is determined using the formula A – B. Variable A is the greater of two amounts, described in paragraphs (a) and (b) respectively. ...
Current CRA website
Offshore Compliance Advisory Committee – Agenda – June 15, 2016
Offshore Compliance Advisory Committee – Agenda – June 15, 2016 Wednesday June 15, 2016 8:30 a.m. – 4:30 p.m. ... Voluntary Disclosures Program Presentation (30 minutes) Questions & Answers (35 minutes) Joanne Heidgerken 11:45 9. ...
Excise Interpretation
26 November 2002 Excise Interpretation 42421 - AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand
26 November 2002 Excise Interpretation 42421- AMENDMENT TO LETTER OF We Will Allow Administrative Pre-approval of " " Brand Cigarettes as a Prescibed Brand Unedited CRA Tags ETA 23.3(1) XXXXX November 26, 2002 Dear XXXXX This letter is further to our previous correspondence to you of XXXXX, concerning your request to have the XXXXX brand XXXXX of cigarettes prescribed as a tobacco brand for the purposes of the export tax and tobacco marking provisions of the Excise Act and Excise Tax Act. ...
GST/HST Ruling
14 August 2012 GST/HST Ruling 85927 - – […] [Supply of Breast Implants]
The Facility has [#] surgeons and […]. 6. The Corporation offers access to a wide range of day care surgeries at the Facility. […] 7. The Corporation describes on its Website […] 8. On its Web site, […] 9. Breast surgery performed by physicians at the Facility includes breast augmentation, reduction and reconstruction procedures. […] 10. […] 11. […] 12. […] 13. ...
Current CRA website
Offshore Compliance Advisory Committee – Agenda – November 17, 2017
Offshore Compliance Advisory Committee – Agenda – November 17, 2017 Friday, November 17, 2017 9:00 a.m.- 4:30 p.m. ... Tax Gaps Presentation Mireille Éthier / André Patry 10:30 5. Break 10:45 6. ... Related Party Initiative Presentation & roundtable discussion Maggie Moscovoy 13:30 9. ...
Current CRA website
Offshore Compliance Advisory Committee – Agenda – June 13, 2017
Offshore Compliance Advisory Committee – Agenda – June 13, 2017 Tuesday, June 13, 2017 8:30 a.m.- 4:00 p.m. ... Welcome & opening remarks Colin Campbell 8:35 2. Administrative items Colin Campbell 9:00 3. ...
GST/HST Ruling
16 November 2017 GST/HST Ruling 183644 - – […] child care services
The Corporation, […], provides weekly summer day camps […][in July and August]. 9. ... The Corporation, […], provides an after-school program during the school year. 13. ... A supply of services made under the […] after-school program is exempt from GST/HST. ...
GST/HST Interpretation
6 June 2014 GST/HST Interpretation 150533 - Application of Section 162 to Forestry […] Management Agreements […]
You wrote in response to an interpretation issued to your firm by the […] Region of the Canada Revenue Agency (CRA) on [mm/dd/yyyy], case number […]. ... Section […] of the agreement provides that A Co will carry out Services and Harvesting Activities to achieve the results specified in the Forestry Documents. […]. ... Paragraph […] of the agreement and paragraph […] to the agreement provide that B Co will pay for harvested timber that is accepted by B Co. ...
Conference
25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6 - Curr Use & 95(2)(a)(ii)(B) & (D)
25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6- Curr Use & 95(2)(a)(ii)(B) & (D) Unedited CRA Tags Clauses 95(2)(a)(ii)(B) and (D), paragraph 20(1)(c), subsection 5907(1) of the Income Tax Regulations Principal Issues: How the current use approach would apply in analyzing clauses 95(2)(a)(ii)(B) and (D) to two specific examples. ...