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However, the decision as to whether to involve the Income Tax Rulings Directorate rests solely with the audit staff of the CRA – taxpayers are not to contact us directly in the context of an interpretive issue relating to an audit. ... If certain conditions are met, pursuant to clause 95(2)(a)(ii)(D), the income earned by FA1 on Note 2, which would otherwise be income from property, can be recharacterized into income from an active business if such income is derived from amounts paid to it by FA2, to the extent that, inter alia, the amounts of income are paid or payable by FA2: […] (II) on an amount payable for property acquired for the purpose of gaining or producing income from property where (III) the property is, throughout the particular period, excluded property of [FA2] that is shares of the capital stock of a corporation [FA3] which is, throughout the particular period, a foreign affiliate … of the taxpayer in respect of which the taxpayer has a qualifying interest, and [] In the First Document, the Income Tax Rulings Directorate took the position that clause 95(2)(a)(ii)(D) did not apply because the property acquired on the issuance of Note 2, being Note 1, was not shares of another foreign affiliate, as required by subclause 95(2)(a)(ii)(D)(III) ("Subclause (III)"), and because FA2 did not acquire any property on the transfer of Note 1 to FA3. ... The basis for this reversal is that we are now of the view that the purpose test that must be met when reading subclause 95(2)(a)(ii)(D)(II) ("Subclause (II)") in conjunction with Subclause (III) – being that the purpose of the acquisition of a property be the earning of income from property where the property is shares of a foreign affiliate – will be met even if the property acquired (Note 1) on the issuance of Note 2, as referred to in Subclause (II), is not the same property as that referred to in Subclause (III), being the shares of FA3, as long as the property (Note 1) has been acquired for the purpose of earning income from those shares of FA3. ...

Networks – recently created bodies that meet virtually to address key and emerging trends in real time 2. Sub-groups – made up of subject matter experts from the compliance and service areas – they meet once a year and carry out work as directed by the FTA Bureau 3. Priority Projects – These projects are typically more horizontal in nature and are carried out by a task team. ...

A utilise le produit de l'emprunt ainsi qu'un montant de 500 000 $ qu'il détient personnellement pour faire l'acquisition d'une rente viagère de 2 000 000 $ auprès de Opco. ... Holdco signe pour sa part une lettre de caution au montant de 85 000 $. ... A uses the amount of the loan plus an amount of 500,000 $ that he personally owns to acquire a life annuity of 2 million $ from Opco. ...

16 June 2014 STEP Roundtable, 2014-0529821C6- Cancellation of Immigrant Trust CRA Tags 94(3) Principal Issues: Elimination of 60 month Immigrant trust exemption & timing of beginning of resident trust year Position: Depends on whether contributions were made to the trust before or after budget date & when the actual 60 month expiry would have been. Reasons: See paragraphs 28 & 29 of NWMM STEP CRA ROUNDTABLE- June 2014 QUESTION 10. ... Paragraphs 28 & 29 of the Notices of Ways and Means Motions in Annex 2 of the Budget Plan detail the draft legislation in this regard. ...

L'ARC est d'avis que la Cour canadienne de l'impôt dans l'affaire Hudson a donné un sens très large à l'expression " voyager dans l'accomplissement des fonctions de son emploi " afin d'accorder une déduction aux contribuables qui sont obligés d'utiliser leur propre véhicule dans le cadre de l'exercice de leurs fonctions. ... La Reine, 2005 DTC 671, la Cour canadienne de l'impôt a mentionné que " pour être déductibles, de telles dépenses doivent avoir été engagées dans l'exercice des fonctions de son emploi; dans la négative, il s'agit par définition de frais personnels ". ... La Reine, 2002 TCC 177, la Cour a indiqué que, selon le sens ordinaire des mots utilisés à l'alinéa 8(1)h.1) L.I.R., les termes " frais afférents à un véhicule à moteur pour se déplacer dans l'exercice des fonctions de son emploi " exigent nécessairement que ces frais soient engagés par le contribuable dans l'accomplissement des fonctions de sa charge. ...

Reasons: The test is applied to each taxation year of a foreign affiliate independent of other taxation years. 2017 International Fiscal Association Conference CRA Roundtable Question 5 – Foreign tax credit generator rules and Brazilian interest on equity The foreign tax credit generator (“FTCG”) rules are meant to prevent the creation of foreign tax credits and similar deductions for foreign tax to the extent that the burden of the foreign tax is not, in fact, borne by the taxpayer. ... Subsection 91(4.1) is the main operative rule and is triggered where at any time in the taxation year of a foreign affiliate, a person or partnership referred to in the FTCG rules as a “specified owner” in respect of the taxpayer, is considered under the relevant foreign tax law to own less than all of the shares of a particular corporation – that is a “pertinent person or partnership” in respect the affiliate – that are considered to be owned by the specified owner for the purposes of the Act (the “Lesser Ownership Test”). ...

Le dividende a été payé par l'émission de 100 actions privilégiées du capital-actions de OPCO, dont la valeur de rachat est de 100 000 $. Le montant qui a été attribué au capital déclaré des actions lors de leur émission est de 1 $. ... Par conséquent, dans la situation soumise, le montant du dividende aux fins de la L.I.R. serait, en général, considéré être de 1 $, même si ces actions ont une valeur de rachat de 100 000 $. ...

Journée d'étude fiscale Fondation Canadienne de Fiscalité / Canadian Tax Foundation Table ronde / Round Table Montreal- June 10, 2011 Question 6: Voluntary disclosures program (VDP). ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2008 Question 38 IMPÔT FÉDÉRAL DE LA PARTIE I.3- CUMUL DES AUTRES ÉLÉMENTS DU RÉSULTAT ÉTENDU En vertu du chapitre 3855 du Manuel de l'Institut canadien des comptables agréés, " Instruments financiers- comptabilisation et évaluation ", les entreprises doivent comptabiliser et évaluer les actifs et les passifs financiers au coût ou à la juste valeur, dépendamment de la catégorie dans laquelle ils sont classés, c'est-à-dire selon que ces derniers sont détenus à des fins de transaction, détenus jusqu'à leur échéance, des prêts et créances ou disponibles à la vente. ...

Au moment du décès, le contribuable possédait 1 000 actions d'une société publique ayant une juste valeur marchande de 50 000 $ et un prix de base rajusté de 10 000 $. ...