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Technical Interpretation - Internal
14 October 1998 Internal T.I. 9809347 F - TPS & TVQ - RESPONSABILITÉ D'ADMINISTRATEUR
14 October 1998 Internal T.I. 9809347 F- TPS & TVQ- RESPONSABILITÉ D'ADMINISTRATEUR Unedited CRA Tags 40(2)g)(ii) 18(1)a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Les trois administrateurs ont été contraints de payer, en vertu de l’article 24.0.1 de la Loi sur le ministère du revenu et du paragraphe 323(1) de la Loi sur la taxe d’accise, les taxes de vente du Québec (ci-après « TVQ ») et les taxes sur les produits et services (ci-après « TPS ») impayées par la société à la date de la faillite. ...
Technical Interpretation - Internal
28 March 1990 Internal T.I. 74599 F - Recent Issues — OECD Working Party No. 6
28 March 1990 Internal T.I. 74599 F- Recent Issues — OECD Working Party No. 6 Unedited CRA Tags n/a March 28, 1990 Provincial & International Specialty Rulings Directorate Relations Division H.K. ... A merger such as is described in paragraph 1 above may take place under the domestic laws of Canada as follows: (i) ACo acquires the shares of BCo from Shareholder B and issues shares of ACo to Shareholder B; and (ii) BCo is liquidated into ACo and, on such liquidation, all of the property of BCo is distributed to ACo and all of the liabilities of BCo are either discharged or are assumed by ACo. 3. ... Assuming that Country Y is Canada and that the results of the merger are as described in paragraph 1 above, (i) BCo will be considered to have alienated the property of the p/e of BCo at its fair market value, (ii) any income or gain realized by BCo on such alienation of property will be subject to tax in Canada, (iii) ACo will be considered to have acquired the property of the p/e of BCo at its fair market value, (iv) Shareholder B will be considered to have alienated his shares of BCo for an amount equal to the fair market value of the shares of ACo received in exchange therefor, (v) if Shareholder B is not a resident of Canada, Shareholder B will generally not be taxable in Canada in respect of any gain realized by him on such alienation of his shares of BCo unless such shares of BCo are taxable Canadian property of Shareholder B. ...
Technical Interpretation - Internal
1 February 2018 Internal T.I. 2016-0671921I7 - R&D Services - 95(2)(b) vs 247(2) & 95(3)(b), (d)
Our Comments 95(2)(b) & 247(2) With respect to the first issue, we are of the view that paragraph 95(2)(b) applies in respect of the R&D Services provided to Canco, notwithstanding that these services have been rendered under terms and conditions aligned with the arm’s length principle applicable for purposes of subsection 247(2). ... Exceptions of 95(3)(b) & (d) Regarding the second issue mentioned above, although we haven’t reviewed the relevant legal documentation that governs the interaction of the parties, we are of the view that no exception in paragraphs 95(3)(b) or (d) applies to allow the R&D Services provided to Canco not to be considered “services” for the purposes of paragraph 95(2)(b). ... Concerning the scope of paragraph 95(3)(b), it has been our longstanding position that the phrase “services performed in connection with the (...) sale of goods” is limited to services that are directly related to the sales function (in this respect, see for example documents 9729770, 2002-0123755 and 2013-0497361I7). ...
Technical Interpretation - Internal
27 March 2018 Internal T.I. 2017-0691941I7 F - Investissement frauduleux – Fraudulent Investment
Le Représentant a mentionné que certains de ces investisseurs (« Investisseurs ») détenaient ces XXXXXXXXXX. ... L’expression « créances irrécouvrables » n’est pas définie dans la Loi. ... La Note de service prévoit un « moment » où une créance est devenue irrécouvrable. ...
Technical Interpretation - Internal
5 April 2018 Internal T.I. 2017-0728581I7 - Ss 125(3.2) & 125(8) amending the business limit
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? ...
Technical Interpretation - Internal
1 August 2013 Internal T.I. 2013-0484061I7 - Alternative Minimum Tax - Health & Welfare Trusts
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. ...
Technical Interpretation - Internal
14 August 2014 Internal T.I. 2013-0506691I7 - Capital Losses - Health & Welfare Trusts
14 August 2014 Internal T.I. 2013-0506691I7- Capital Losses- Health & Welfare Trusts CRA Tags 3(b) 127.52(1) 111(1.1)(a) Principal Issues: Whether a HWT is permitted to deduct net capital losses when computing taxable income under Division C and/or adjusted taxable income under Division E.1? ... August 14, 2014 Taxpayer Services Directorate Income Tax Rulings Directorate Taxpayer Services and Debt Business and Employment Division Management Branch Tom Baltkois Attention: Yves Thivierge 2013-050669 Capital Losses Health & Welfare Trusts We are writing in response to your email dated September 27, 2013, in which you requested clarification as to whether health and welfare trusts ("HWTs") are permitted to incur capital losses and deduct net capital losses when computing taxable income under Division C and/or adjusted taxable income under Division E.1 of the Income Tax Act (the "Act"). ...
Technical Interpretation - Internal
1 March 1996 Internal T.I. 9605017 - INCOME OF CONTRACTS, GAAP & PART I.3
1 March 1996 Internal T.I. 9605017- INCOME OF CONTRACTS, GAAP & PART I.3 Unedited CRA Tags 181(1) 181(3) 181.2(3) 181.2(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 Department. ... Reasons FOR POSITION TAKEN: (1)Subsection 181(3) and previous positions (941653 & 951794). (2)Subsection 181(3). ... GAAP & THE BALANCE SHEET Paragraph 181(3)(b) provides that "...the amounts reflected in the balance sheet presented to the shareholders of the corporation...prepared in accordance with generally accepted accounting principles,... ...
Technical Interpretation - Internal
1 November 1990 Internal T.I. 900479 F - Manufacturing & Processing Profits Deduction
The memo from Head Office was issued after the Consent, yet still cites the Cabana case as support for its view. 24(1) Audit Review's Questions 1. ... 3. 24(1) 4. Should the Audit Division continue to disallow the M&P profits deduction to other taxpayers in the graphic design business? ... As requested, we have reviewed that memo in order to determine whether it is still applicable. ...
Technical Interpretation - Internal
9 May 1991 Internal T.I. 910789 F - Ontario Current Cost Adjustment and the Ontario R & D Superableness
9 May 1991 Internal T.I. 910789 F- Ontario Current Cost Adjustment and the Ontario R & D Superableness Unedited CRA Tags 12(1)(x), 13(7.1), 37(1)(d), 127(11.1) Dear Sirs: Re: Ontario Current Cost Adjustment and the Ontario R & D Superableness This is in reply to your letter of March 13, 1991 concerning the Ontario Current Cost Adjustment and the Ontario Research and Development Superableness. ... It is your understanding that. Revenue Canada does not intend to include amounts deducted under these programs in income for federal purposes under paragraph 12(1)(x) of the Income Tax Act (the "Act"). amounts deducted under these programs do not require the taxpayer to reduce its capital cost of depreciable property under subsection 13(7.1) of the Act;. ...