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Article Summary
Joint Committee, "Subject: Proposed Part II.2 Tax – Tax on Repurchases of Equity – ‘Reorganization Transaction", 26 March 2024 Joint Committee Submission -- summary under Variable B
Joint Committee, "Subject: Proposed Part II.2 Tax – Tax on Repurchases of Equity – ‘Reorganization Transaction", 26 March 2024 Joint Committee Submission-- summary under Variable B Summary Under Tax Topics- Income Tax Act- Section 183.3- Subsection 183.3(2)- Variable B Acquisition of Targetco for cash and Acquisitionco equity Where the shareholders of Targetco (which will not be delisted until some time thereafter) are to receive a combination of cash and shares of Acquisitionco, the cash component is included in Variable B of the formula in proposed s. 183.3(2) (so that it is subject to the tax) because equity of a covered entity (Targetco) is acquired in the taxation year pursuant to a reorganization transaction described in para. ...
Article Summary
Roderick I’Anson Banks, "Lindley & Banks on Partnership", (Sweet & Maxwell, 20th Ed.) 2017 -- summary under Section 6
Roderick I’Anson Banks, "Lindley & Banks on Partnership", (Sweet & Maxwell, 20th Ed.) 2017-- summary under Section 6 Summary Under Tax Topics- Other Legislation/Constitution- Ontario- Partnerships Act- Section 6 Effect of s. 5 of the Partnership Act 1890 (U.K.) ...
Article Summary
PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020 -- summary under Subsection 225.4(6)
PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020-- summary under Subsection 225.4(6) Summary Under Tax Topics- Excise Tax Act- Section 225.4- Subsection 225.4(6) Addition of ILPs to SLFI world Most Canadian resident investment limited partnerships (ILPs) will be considered to be a Selected Listed Financial Institution (SLFI), starting January 1, 2019 (i.e. the 2019 fiscal year). ...
SCC
In re Income Tax Act (Manitoba) / Thos. Jackson & Sons, Ltd. v. The Municipal Commissioner, [1936] SCR 616
In re Income Tax Act (Manitoba) / Thos. Jackson & Sons, Ltd. v. The Municipal Commissioner, [1936] S.C.R. 616 Supreme Court of Canada In re Income Tax Act (Manitoba) / Thos. ... S. 4 (p) (enacted in 1930. c. 22) provided that “profits of a * * * joint stock company * * * accumulated prior to and undistributed at” December 31, 1929, be not liable to taxation under s. 8 (4). ... Solicitors for the appellant: Johnston, Major, Finlayson & Fraser. ...
Tax Interpretations Translation
23 June 2014 External T.I. 2014-0528271E5 F - Terrain « adjacent » à la résidence principale -- translation
23 June 2014 External T.I. 2014-0528271E5 F- Terrain « adjacent » à la résidence principale-- translation ...
Tax Interpretations Translation
15 November 2006 External T.I. 2006-0190041E5 F - Biogas / Codigestion Process / Produced for Sale -- translation
15 November 2006 External T.I. 2006-0190041E5 F- Biogas / Codigestion Process / Produced for Sale-- translation ...
Tax Interpretations Translation
15 December 2006 External T.I. 2006-0182471E5 F - Intérêts " explicitement identifiés " -- translation
15 December 2006 External T.I. 2006-0182471E5 F- Intérêts " explicitement identifiés "-- translation ...
Tax Interpretations Translation
10 June 2019 Internal T.I. 2019-0796221I7 F - Qualification d’un véhicule à titre de « voiture de tourisme » -- translation
10 June 2019 Internal T.I. 2019-0796221I7 F- Qualification d’un véhicule à titre de « voiture de tourisme »-- translation ...
Ministerial Letter
8 November 1989 Ministerial Letter 73828 F - Integrated Sawmill & Pulpmill - M & P Deduction
8 November 1989 Ministerial Letter 73828 F- Integrated Sawmill & Pulpmill- M & P Deduction Unedited CRA Tags 5202, 125.1(1) November 8, 1989 Carole Gouin-Toussaint Rulings Directorate Director Frank Gillman Bilingual Services & Resource Industries Division 7-3828 The Special Audits Division has requested that we withdraw one of our previous opinions which states that the "transportation activity of woodchips between the sawmill and the pulpmill which occurs within an integrated operation, be included as a qualified activity within the meaning of section 5202 of the Regulations so that the capital and labour costs of transporting the chips be included in the calculation of the M & P deduction. ... (ii) receiving and storing of raw materials, (iii) handling of goods in process... (b) all other activities... directly in connection with manufacturing or processing... but does not include any of (d) ... shipping... of finished goods, (e) purchasing of raw materials... ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 146.2(6)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 146.2(6) Summary Under Tax Topics- Income Tax Act- Section 146.2- Subsection 146.2(6) Option trading and short selling 1.90 As discussed in ¶ 1.41 and ¶ 1.46, where a registered plan engages in certain option writing strategies or foreign exchange trading, it may be considered to be carrying on a business. ... Note that, because the restriction on borrowing for TFSAs (discussed in ¶ 1.83) applies to any property not just money, a short sale within a TFSA is effectively prohibited. 1.91 The decision in Prochuk v The Queen, 2014 TCC 17, 2014 DTC 1050 held that trading in a registered plan is not a relevant factor in determining whether a taxpayer is carrying on a trading business outside of the plan. ...