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-U. et son unique revenu pour l'année, soit 1 500 $, a été tiré d'un emploi dans ce même pays. ... La société canadienne transféra en 1963, à sa société mère, dans une transaction non à distance, un aéronef d'une juste valeur marchande d'environ 915 000 $ pour une somme d'environ 615 000 $. ...

Our comments Qualifying rent expense is defined in subsection 125.7(1) of the Act and means, in respect of a qualifying property for an eligible entity for a qualifying period, the amount determined by the formula A – B. Variable A is the lesser of $75,000 and the total of all amounts paid (or payable in certain circumstances) – under a written agreement entered into before October 9, 2020, or pursuant to the renewal (on substantially similar terms) or assignment of a written agreement entered into before October 9, 2020 – in respect of the qualifying period by the eligible entity to a party with which the eligible entity deals at arm’s length. ...

Prior to the enactment of section 247 on XXXXXXXXXX, a transfer pricing rule was contained in subsection 69(2), which read as follows: “(2) Unreasonable consideration — Where a taxpayer has paid or agreed to pay to a non-resident person with whom the taxpayer was not dealing at arm’s length as price, rental, royalty or other payment for or for the use or reproduction of any property, or as consideration for the carriage of goods or passengers or for other services, an amount greater than the amount (in this subsection referred to as “the reasonable amount”) that would have been reasonable in the circumstances if the non-resident person and the taxpayer had been dealing at arm's length, the reasonable amount shall, for the purpose of computing the taxpayer's income under this Part, be deemed to have been the amount that was paid or is payable therefor.” ... (footnote 7) Subsection 247(2) applies in situations where a taxpayer or a partnership and a non-resident person with whom the taxpayer, the partnership or a member of the partnership does not deal at arm’s length (or a partnership of which the non-resident person is a member) are participants in a transaction or a series of transactions and: (a) the terms or conditions of the transaction or series [...] differ from those that would have been made between persons dealing at arm’s length, or (b) the transaction or series i. would not have been entered into between persons dealing at arm’s length, and ii. can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit. ... It is not known whether this entity is the same as the current Parent, but we have assumed that it is. 2 idem 3 This figure is described in your request as an amount showing on Holdco’s books. 4 Canadian Economic Observer: Historical Statistical Supplement: Table 7.1 — Interest rates and exchange rates (statcan.gc.ca) 5 Information obtained from a memorandum prepared by Appeals HQ dated XXXXXXXXXX, addressed to the Chief of Appeals at the XXXXXXXXXX. 6 See Department of Finance Consolidated Explanatory Notes 7 See Annex 6 to the 1997 Budget Plan. ...

Fawcett & Son, Limited v. The Queen, [1980] C.T.C. 293 80 D.T.C 6195. ... Fawcett & Son, Limited v. The Queen, [1980] C.T.C. 293 80 D.T.C 6195, no difference should be drawn between Mr. ... Yours sincerely, XXXXXXXXXX for Director Partnerships and Corporate Financing Section Reorganizations Division Income Tax Rulings Directorate FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 BC Income Tax Act [RSBC 1996] CHAPTER 215 << Full Multi- Income Tax Act (gov.bc.ca)>>. 2 Note XXXXXXXXXX are used interchangeably in legal documentation and supporting working papers. 3 BC tax credits are part of the tax administration agreement conclude with the province. 4 As noted above, the relevant part of the definition of “Canadian labour expenditure” in subsection 125.5(1) is the same as “labour expenditure” in subsection 125.4(1). ...

En effet, bien que la Loi ne définit pas le terme « temporaire », la position de l'Agence pour ce terme est énoncée au paragraphe 6 du bulletin d'interprétation IT-91R4, Emploi sur un chantier particulier ou en un endroit éloigné. ... À notre avis, dans le contexte de ce sous-alinéa, l'expression «tenait» doit être interprétée dans le sens de « engageait des dépenses à l'égard de l'établissement domestique autonome (résidence). ...

Il gagnait entre 200 $ et 300 $ par soir. Le juge mentionne, à la page 1419: "With this background, I have no difficulty in concluding that the Appellant carried on a business of playing pool for profit. ... Balanko, 88 DTC 6228, le juge de la Cour fédérale mentionne, à la page 6230: "While risk-taking is necessary in a business, it is management or minimization of risk which is the characteristic of business activity. (...) ...

7 June 2012 Internal T.I. 2012-0435561I7- Refunds on Post-Bankruptcy Returns Unedited CRA Tags S. 164(1) & (1.5); 128(2), 150(1), 249(1) ITA. ...

Yours truly Stéphane Charette CPA, CMA, MBA Acting Manager Business & Employment Income Section I Income Tax Rulings Directorate FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 TCC 2011-1748(IT)G. ...

Deloitte & Touche Inc., [2007] 2 C.T.C. 253, 30 C.B.R. (5th) 81, (Sask. ...

General public – most likely no. Reasons: See response. XXXXXXXXXX 2014-051862 C. ...