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5 April 2018 Internal T.I. 2017-0728581I7- Ss 125(3.2) & 125(8) amending the business limit Unedited CRA Tags 125(1), 125(2), 125(3), 125(3.2) Principal Issues: Whether corporations can amend the assignment of the business limit under subsection 125(3.2) and the assignment of the specified partnership business limit under subsection 125(8). ... Godson 2017-072858 Subsection 125(3.2) and 125(8) – amending an assignment of the business limit We are writing in reply to your enquiry of October 20, 2017, requesting our response to questions from the CPA forum – Saskatchewan. ... Will this administrative position continue to apply with respect to an amended assignment of a partner’s specified partnership business limit / an amended assignment of the business limit by the “first corporation” to a “second corporation” that earned specified corporate income from the first corporation? ...

18 September 1995 External T.I. 9507235- LOAN OF MONEY-17(1) & GUARANTEE V. ... II.Legislation & jurisprudence (SEE A.C.Simmonds 89 DTC 707) 950723 XXXXXXXXXX G. ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Your Questions 1.        Would the payments made by the Company to the Canadian researchers constitute "qualified expenditures" as defined in subsection 127(9) of the Act for the purpose of claiming investment tax credit? 2.        If the payments do constitute qualified expenditures, would the reimbursement by the U.S. parent be considered either a "contract payment" or "non-government assistance" as defined in subsection 127(9) of the Act? ... For the SR & ED to be related to a business of the taxpayer, there must be some connection or link between the taxpayer's business carried on at the time the expenditure is made and the SR & ED carried on.  ...

Question 4 – “Common share” What is a “common share” and what is not? ... Question 6 – “Publicly traded company” What is a “publicly traded company”? ... Question 7 – “Subsidiary” What constitutes a “subsidiary”? a. Is the standard based on voting control? ...

Gibbons Le 6 septembre, 2011 Monsieur Objet: Application du paragraphe 13(7.1) de la Loi de l'impôt sur le revenu (la " Loi "). ... Plus particulièrement, vos questions concernent les conclusions que nous avons émises dans le document portant le numéro 2009-0350241E5 (" notre Opinion ") qui traitait de la question de savoir quand un contribuable " est en droit de recevoir " le montant du crédit d'impôt pour investissement relatif au matériel de fabrication et de transformation du Québec (ci après " le Crédit ") aux fins du paragraphe 13(7.1) de la Loi. Ce crédit est prévu à l'article 1029.8.36.166.43 de la Loi sur les impôts du Québec (ci-après " LI "). ...

23 January 2023 External T.I. 2020-0842761E5- METC – Amounts paid for attendant care Unedited CRA Tags ITA: Subsection 118.2(2); 118.3(1); Paragraphs 118.2(2)(b), (b.1), (b.2), (c), (d), and (e); and 118.3(1)(c). ... Underhill January 23, 2023 Dear XXXXXXXXXX: Re: Medical Expense Tax Credit – remuneration paid for attendant care We are writing in response to your correspondence asking if an individual who resides in a retirement home may claim amounts paid as remuneration for attendant care (full or part-time), under various scenarios, as an eligible medical expense for the purposes of the medical expense tax credit (METC). ... In your submission, you referred to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return on the Canada Revenue Agency’s (CRA) website and Guide RC4065, Medical Expenses. ...

/ What are the qualifying periods affected by the payment of taxable dividends by a qualifying entity that is a publicly trade company or a subsidiary of such company? ... Raisons: Conformément aux dispositions de la Loi et positions antérieures / In accordance with the provisions of the Act and previous positions. ... Remboursement de prestations reçues dans le cadre du Programme de relance pour le tourisme et l’accueil (« PRTA ») Pour les périodes 23 et suivantes, des changements ont été apportés au Programme de relance pour le tourisme et l’accueil (« PRTA ») et au Programme de relance pour les entreprises les plus durement touchées. ...

29 May 2018 STEP Roundtable Q. 6, 2018-0743971C6- Excluded Shares – Holding Company Unedited CRA Tags 120.4(1) Principal Issues: Whether shares of the capital stock of a corporation would qualify as "excluded shares". ... STEP CRA Roundtable – May 29, 2018 QUESTION 6. Split Income – Holding company qualifying as “excluded share” In general terms, is it possible for shares of a holding company to qualify as “excluded shares”? ... For example, where the income is from a related business that is an excluded business – as defined in subsection 120.4(1) – of the specified individual, the income will be an excluded amount of the specified individual and will not be subject to the TOSI. ...

1 August 2013 Internal T.I. 2013-0484061I7- Alternative Minimum Tax- Health & Welfare Trusts CRA Tags 127.52(1) Principal Issues: Whether a HWT is permitted to deduct expenses in excess of gross trust income when determining adjusted taxable income for purposes of the AMT? ... August 1, 2013 Individual Returns Directorate Income Tax Rulings Directorate Assessment and Benefit Business and Employment Division Services Branch Tom Baltkois Attention: Ann Charron 2013-048406 Alternative Minimum Tax – Health & Welfare Trusts We are writing in response to your email dated March 27, 2013, in which you requested further clarification of the comments in our technical interpretation # 2004-009364, issued November 26, 2004. ...

25 November 2012 Roundtable, 2013-0479401C6 F- Employés et Achat Ltée – commentaires panel ARC CRA Tags 84.1 Principales Questions: Dividende réputé selon 84.1 dans une structure composée d'employés et d'Achat Ltée Position Adoptée: Nous sommes d'avis que de façon générale, les employés et Achat Ltée auront entre eux un lien de dépendance. ... Congrès annuel 2012 de la Fondation canadienne de fiscalité – Panel de l'ARC Novembre 2012 Dossiers récents présentant un intérêt Décisions portant sur des sociétés « Achat Ltée » pour employés À la fin des années 1990 et début 2000, nous avons émis des décisions anticipées en matière d'impôt sur le revenu à l'égard d'opérations permettant à des employés/actionnaires de sociétés fermées, qui sont sur le point de quitter, de réaliser un gain en capital lors de la disposition de leurs actions, au lieu d'un dividende réputé. ...