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Reasons: The liability pursuant to paragraph 94(3)(d) is not extinguished until the taxes owing by the trust in respect of that year are collected. 2023 STEP CRA Roundtable – June 20, 2023 Question 5. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2008 Question 46 Conséquences fiscales des fins d'année présumées non identifiées Considérons la situation suivante: La société privée sous contrôle canadien " Société Inc. " a une fin d'exercice se terminant le 31 décembre. Conformément à la L.I.R., elle a produit sa déclaration de revenus pour l'exercice financier se terminant le 31 décembre 20X0. ...

R & D: OPENING PRIOR YEARS TO ESTABLISH ITC'S AUDIT M. PRAULINS 22. ... Department's Position Subparagraph 88(1.1)(e)(i) provides that where control of a subsidiary corporation has been acquired, any non-capital losses incurred by the subsidiary from carrying on a business before the acquisition of control may be deducted by the parent following the winding-up of the subsidiary only if the business which gave rise to such non-capital losses of the subsidiary is "... carried on by the subsidiary or the parent for profit or with a reasonable expectation of profit throughout the particular year" in which the loss is sought to be deducted. ... Answer Currently, Customs & Excise, and Taxation are still two separate Branches under the Department of National Revenue. ...

François Bordeleau 613-952-1506 2007-024336 October 5, 2007 ENDNOTES 1 AGENCE DU REVENU DU CANADA, Bulletin d'interprétation IT-419R2, " Sens de l'expression "sans lien de dépendance" ", 8 juin 2004, par. 31. ...

The subject matter to be covered was divided into three parts: • Part One: Principles and methods • Part Two: Applications • Part Three: Specific subjects (e.g. permanent establishment) The report's revised Part One, containing the most important subject matter, was published in the summer of 1994 for comments by members of the public; the final version was published in July of 1995. ... There has been no radical change in recognition and classification of the various methods — the superiority of methods based on transaction values is reaffirmed. ...

Alternatively, paragraph 12(1)(b) of the Act could be invoked, as specified in section 5 of Interpretation Bulletin IT-170R: "... it is the Department's view that the sale price of any property sold is brought into account for income tax purposes when a vendor has an absolute but not necessarily immediate right to be paid. ...