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Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Section 262
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Section 262 Summary Under Tax Topics- Income Tax Act- Section 262 OTC systems not included 1.18 Over-the-counter (OTC) quotation systems, such as the OTC Bulletin Board and OTC Link ATS (formerly Pink Sheets) in the United States, are not designated stock exchanges. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph 4900(1)(b)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(b) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(b) Back-dating rule effective for Reg. 4900(1)(b) purposes 1.24 The post-amble of the public corporation definition in subsection 89(1) allows a new corporation to elect to be deemed to have been a public corporation since its date of incorporation.... ...
Folio Summary
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 207.01(4)
S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.01(4) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(4) Inclusion of units held in relative's RRSP 2.12 In determining whether an individual has a significant interest in a trust, any units of the trust held in registered plans of family members who are related to the individual must be counted. ...
Folio Summary
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 207.06(2)
S3-F10-C2- Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 207.06(2) Summary Under Tax Topics- Income Tax Act- Section 207.06- Subsection 207.06(2) Factors relevant to waiver of tax 2.36 Subsection 207.06(2) gives the Minister the authority to waive or cancel all or part of the 50% tax on prohibited investments or the 100% advantage tax in appropriate circumstances. ...
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 ...
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. ...
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... ...