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11 October 2002 Roundtable, 2002-0157065 F- date d'execution & change Unedited CRA Tags 56.1(4) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Nancy Deslandes, CGA 957-8961 Le 11 octobre 2002 2002-015706 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 36 Removing support payments from the tax system Mr. ... Nancy Deslandes, CGA 957-8961 October 11, 2002 2002-015706 ...

7 November 2002 CTF Roundtable Q. 1, 2002-0144140- CTF STEWART & WALLS Unedited CRA Tags 9 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: 2002 Canadian Tax Foundation Q & A regarding the Supreme Court of Canada decisions in Stewart and Walls. ... ENDNOTES 1 B Stewart v The Queen (2002 SCC 46) 2 The Queen v Walls et al (2002 SCC 47) 3 William Moldowan v Her Majesty The Queen (77 DTC 5213) 4 See the Federal Court of Appeal decision in Avis Immobilien G.M.B.H. v. ...

11 October 2002 Roundtable, 2002-0156945 F- Article 116- Certificat exigé & valeur Unedited CRA Tags 116 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Fouad Daaboul 957-2053 Le 11 octobre 2002 2002-015694 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 24 Section 116 certificate 1. ... Fouad Daaboul 957-2053 October 11, 2002 2002-015694- 2-- 2- ...

9 October 2009 Roundtable, 2009-0330081C6 F- Sens de " année " au paragraphe 74.5(2) Unedited CRA Tags 74.5(2) Principales Questions: Quel sens faut-il donner à l'expression " année donnée " au paragraphe 74.5(2) pour établir le montant des intérêts payables? ... In the second example of the question, for subsection 74.5(2) of the ITA to apply, it would have been necessary, among others, that the interest payable for the period from December 19, 2002 to December 31, 2002, be paid not later than 30 days after the end of the calendar year 2002, even though the interest was only payable on December 19, 2003. Michel Lambert (613) 957-8968 October 9, 2009 2009-033008 ENDNOTES 1 AGENCE DU REVENU DU CANADA, interprétation technique 912556, " Meaning of Particuliar Year ", 21 octobre 1991. 2 AGENCE DU REVENU DU CANADA, interprétation technique 2008-0274221I7 (E), Meaning of " year " in 74.5(2), 16 avril 2008. 3 Al. 249(1)b) L.I.R. 4 CANADA REVENUE AGENCY, technical interpretation 912556, "Meaning of Particular Year", October 21, 1991. 5 CANADA REVENUE AGENCY, technical interpretation 2008-0274221I7 (E), Meaning of "year" in 74.5(2), April 16, 2008. 6 Par. 249(1)(b) of the ITA ...

8 October 2004 Roundtable, 2004-0086691C6- Rectification Orders & Annulment of Contracts Principal Issues: Whether the decision of the court in B.E.A. ... Trafsys Inc. and Trafsys Communications Inc changed the position of the CRA mentioned in Technical News # 22 with respect to rectification orders. ... The CRA's response Our administrative policy on rectification orders is set out in Technical News No. 22 of January 11, 2002. ...

28 November 2010 Roundtable, 2011-0424761C6- CTF 2010 Q&A #22- ELHTs & HWTs CRA Tags 6(1) 144.1 Principal Issues: Interaction of new ELHT regime with existing HWT regime Position: Both will exist 2010 CTF – November 28, 2010 Employee Life and Health Trusts Question 22 On August 27, 2010, the Department of Finance released revised legislative proposals to accommodate new employee benefit arrangements called employee life and health trusts (ELHTs). ... Notes: (1) Canada, Department of Finance, Legislative Proposals Relating to the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Excise Tax Act (Ottawa: Department of Finance, August 2010). (2) Bill C-47 received royal assent on December 15, 2010; SC 2010, c. 25. (3) Interpretation Bulletin IT-85R2, "Health and Welfare Trusts for Employees," July 31, 1986. (4) Income Tax Technical News no. 25, October 30, 2002. ...

7 May 2024 CALU Roundtable Q. 4, 2024-1007061C6- Shared Ownership & Charitable Gift Unedited CRA Tags 118.1, 148, 248 Principal Issues: Can the CRA provide an update on its views with respect to shared-ownership arrangements in the context of charitable giving? ... CALU Roundtable- May 2024 Question 4 – Shared Ownership Arrangements and Charitable Gifting Background There are circumstances where two parties may wish to jointly own and benefit from a life insurance policy. ... Since we have not had the opportunity to review specific shared ownership arrangements between donors and charities, it would be premature for us to attempt to provide general guidelines at this time or to comment on the impact, if any, of the draft gifting legislation released by the Department of Finance on December 20, 2002 on such arrangements. ...

TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 10 OCTOBRE 2014 APFF- CONGRÈS 2014 Question 4 Réorganisations de sociétés étrangères avec dérivation (spin off) et choix tardif Le 15 avril 2002, l'ARC a annoncé que le choix de l'article 86.1 L.I.R. avait été rajouté à la liste des choix qui peuvent être produits tardivement. ... D'autres exigences sont prévues au paragraphe 86.1(2) L.I.R. pour qu'il s'agisse d'une « distribution admissible ». ... Ceci dit, pour de nombreux contribuables qui ne sont pas des spécialistes en fiscalité, ces dispositions peu connues ont pu faire en sorte qu'ils n'ont pas tiré avantage de ces règles avantageuses, souvent par ignorance d'un choix possible ou même, dans certains cas, de l'ignorance qu'une telle distribution « admissible » a eu lieu. ...

L’expression « entreprise exploitée activement » désigne à la base une « entreprise ». ... S’il ne s’agit pas d’une « entreprise », les activités d’Immoco ne pourront pas se qualifier d’une « entreprise exploitée activement ». ... Isabelle Landry (514) 496-9634 Le 5 octobre 2018 2018-076888 FOOTNOTES En raison des exigences de nos systèmes, les notes de bas de page contenues dans le document original sont reproduites ci-dessous: 1 Timmins v The Queen, [1999] 2 FC 563 (C.A.F.) 2 AGENCE DU REVENU DU CANADA, Bulletin d’interprétation IT-73R6, ARCHIVÉE- Déduction accordée aux petites entreprises, 18 juin 2002. ...

L’unique actionnaire d’une société privée sous contrôle canadien (« SPCC ») avance des fonds à sa société pour financer les activités de celle-ci. ... Byram, 1999 CAF Dossier A-684-94 (« Byram »). L’ARC a d’ailleurs reconnu les effets favorables de la décision Byram à plusieurs reprises lors de la publication d’interprétations techniques. ... Bref, les avances de 253 985 $ n’avaient plus qu’une JVM maximale de 10 000 $ à ce moment. ...