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Ce paragraphe précise qu'il faut inclure, dans le calcul du revenu d'un détenteur d'une police d'assurance-vie pour une année d'imposition à l'égard de la disposition d'un intérêt dans une police d'assurance-vie (autre que certaines polices exclues), l'excédent du produit de disposition de son intérêt dans la police que le détenteur a acquis le droit de recevoir dans l'année qui est en sus du coût de base rajusté, pour le détenteur de la police, de cet intérêt immédiatement avant la disposition. 24(1) À     ce sujet, le bulletin d'interprétation IT-448 discute des effets apportés par des modifications à certains titres.  ...

11 January 1990 External T.I. 74320 F- Partnerships and the "Successor" Rules and Partnerships and Resource Allowance Unedited CRA Tags 96(1), 1210(2), 20(1)(v.1), 1204(1)   January 11, 1990 E.H. ...

30 October 1990 External T.I. 9024645- Pret consenti a employé pour achat de maison d'habitation Unedited CRA Tags 15(2)(a)(ii) 24(1) 5-902464   M. ...

22 November 1989 External T.I. 74135 F- Exempt Income- "Home Care" Benefits under Veterans Independence Program Unedited CRA Tags 81(1)(d), 56(1)(u), 110(1)(f)(iii), 81(1)(j), 56(2), 5   November 22, 1989 Legislative Affairs Specialty Rulings Directorate Directorate B. ...

Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      ...

The definition of “Canadian resident partnership” in subsection 248(1) was introduced in the Act in 2007 consequential to the rules regarding SIFT partnerships (see section 197 in Part IX.1 – Tax on SIFT Partnerships). ...

Subsection 6(2.3) of the Act is applicable for an employee with an automobile provided by the same employer as in 2019, as evidenced by the wording of subsection 6(2.3) of the Act which explicitly makes reference to the “taxpayer”: “…if the taxpayer met the conditions … for the 2019 taxation year in respect of an automobile…” As such, the business usage of another taxpayer (i.e., the employee who held the employment position in 2019) cannot be used by the current employee to determine their eligibility for the reduced standby charge in 2020 and 2021. ...

XXXXXXXXXX 2021-089244 Sarah Springate, CPA, CA October 27, 2022 Dear XXXXXXXXXX: Re: Canada Emergency Wage Subsidy (CEWS) — Asset Acquisition Rules We are writing to you in response to your query regarding the determination of “qualifying revenue” for purposes of the CEWS under subsection 125.7(2) of the Income Tax Act (“the Act”) in a situation where assets were acquired of a person or partnership. ...

Paragraph 3.8 of Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance (the Scholarship Folio) states, “... ...

For more information about the HATC, see the CRA webpage, titled “Line 31285 – Home accessibility expenses” at canada.ca/line-31285. ...