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8 July 2020 CALU Roundtable Q. 2, 2020-0842141C6- Return of premiums on death & CDA Unedited CRA Tags 89(1) "capital dividend account", 148(9) "disposition" Principal Issues: Whether or not a payment under a particular life insurance policy would be considered proceeds of a life insurance policy in consequence of death for purposes of the definition of “capital dividend account” in subsection 89(1) of the Act. ... Reasons: The determination is a question of fact. 2020 CALU CRA Roundtable – July 2020 Question 2- Return of premiums on death- Capital Dividend Account Background With respect to the calculation of a corporation’s capital dividend account, when proceeds of a life insurance policy are received by the corporation, paragraph (d) of the definition of “capital dividend account” in subsection 89(1) of the Act provides for, in part, the inclusion of the following [subject to reductions listed in subparagraphs (d)(iii) to (d)(vi) of that definition] “all amounts each of which is the proceeds of a life insurance policy… of which the corporation was… a beneficiary… received by the corporation… in consequence of the death of any person” [emphasis added] The term “proceeds of a life insurance policy” is not defined in the Act. ...

7 May 2024 CALU Roundtable Q. 4, 2024-1007061C6- Shared Ownership & Charitable Gift Unedited CRA Tags 118.1, 148, 248 Principal Issues: Can the CRA provide an update on its views with respect to shared-ownership arrangements in the context of charitable giving? ... CALU Roundtable- May 2024 Question 4 – Shared Ownership Arrangements and Charitable Gifting Background There are circumstances where two parties may wish to jointly own and benefit from a life insurance policy. ...

4 June 2024 STEP Roundtable Q. 10, 2024-1010241C6- Update on trust / estate issues Unedited CRA Tags 104(6)(b); 104(13); 104(24) and 105(1) Principal Issues: Can CRA provide an update on any recent trust or estate issues that may be of interest to the STEP audience? ... Reasons: See below. 2024 STEP CRA Roundtable – June 4, 2024 QUESTION 10. ...

30 October 2012 Ontario CTF Roundtable Q. 8, 2012-0462841C6- Ontario CTF – Q8 Residency of a Trust Principal Issues: Impact on the CRA published position in relation to the factors it considers indicative for purposes of establishing residency of a trust in light of the 2012 SCC decision in St. ... Reasons: Comments as previously published by the Directorate at the Prairie conference and the BC conference Ontario Tax Conference October 30, 2012 Question 8 – Residency of a Trust for Tax Purposes (a) CRA's long-standing position on the determination of the residency of a trust for tax purposes is described in IT-447 Residence of a Trust or Estate (published in 1980). ...

8 May 2012 Roundtable, 2012-0435641C6- CALU CRA Roundtable Question 6 – May 2012 Unedited CRA Tags 104(1), 89(1)(d) Principal Issues: Whether a corporation can be considered to have received insurance proceeds for the purpose of paragraph (d) in the definition of "capital dividend account" in subsection 89(1)? ... Question 6 – Use of Bare Trustee and CDA Background It is not uncommon for shareholders of a corporation to use a buy-sell arrangement which requires the corporation to acquire insurance to fund share purchase obligations under the arrangement. ...

16 June 2014 STEP Roundtable, 2014-0522971C6- STEP CRA Roundtable – June 2014- Question 3 CRA Tags 93.3 Principal Issues: How are equity interests in foreign corporations without share capital divided into deemed classes of capital stock? ... Reasons: Text of proposed 93.3 STEP CRA Roundtable – June 2014 QUESTION 3. ...

26 November 2020 STEP Roundtable Q. 13, 2020-0847201C6- GRE & section 216 election Unedited CRA Tags 248(1) graduated rate estate; 216; 107(2), 107(5), 117(2). 3(1) and 33(2) of the Interpretation Act Principal Issues: 1. ... Once the beneficiaries each hold beneficial ownership of their interest in the rental property, they could meet the conditions in section 216. 2020 STEP CRA ROUNDTABLE – November 26, 2020 QUESTION 13. ...

3 December 2024 CTF Roundtable Q. 11, 2024-1038241C6- Global Minimum Tax Act – Interpretation and Application of OECD Agreed Administrative Guidance Unedited CRA Tags GMTA 3(1); 17(6); 24 Principal Issues: In the case of a reverse hybrid that is fiscally transparent in relation to an indirect owner (an FT-CE), will the CRA administer the application of the GMTA based on the June 2024 Administrative Guidance? ... This includes the application of subsection 3(1), which is described in the Department of Finance’s Explanatory notes as intending “to ensure that the Act is interpreted, applied and administered in a manner consistent with the outcomes provided under the Model Rules, Commentary and Administrative Guidance (referred to in this note, collectively, as the “Pillar Two Rules”), including any future revisions or additions to the Pillar Two Rules”. 2024 CTF Annual Tax Conference CRA Roundtable Question 11- Global Minimum Tax Act – Interpretation and Application of OECD Agreed Administrative Guidance We understand that CRA Rulings has formed a new Specialty Tax Division, in the Income Tax Rulings Directorate (the “ITRD”) of the Legislative Policy and Regulatory Affairs Branch, and that, amongst other items, this new division is responsible for interpreting the new Global Minimum Tax Act (the “GMTA”), implementing Pillar Two in Canada. ...

7 February 1994 CTF Roundtable Q. 1, 4M09660- 1993 CTF QUESTIONS & ANSWERS Unedited CRA Tags 70(2) 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. ... The grossed-up total of withholding tax is calculated by applying the following formula: Required payment = tax rate X interest payment 100 minus tax rate For example, the required payment of withholding tax on an interest payment of $1,000, assuming a withholding rate of 15%, would be calculated as follows: 15 X $1,000 = $176.47 (100- 15) Canada-U.S. ... Business & Property Income- Paragraph 18(1)(l) Question 60 What is the Department's current assessing practice in situations similar to Sie Mac Pipeline Contractors Ltd. (93 DTC 5158)? ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 6 OCTOBRE 2017 APFF- CONGRÈS 2017 Question 1 Défaut de production et société inactive L’an dernier, lors du Congrès de l’APFF, l’Agence du revenu du Québec (« ARQ ») s’était vue poser la question suivante: Il est fréquent qu’une société inactive et n’ayant aucun impôt à payer soit en défaut de produire. ... Réponse de l’ARC à la question 1a) En vertu de la division 150(1)a)(i)(A) de la Loi de l’impôt sur le revenu, L.R.C. (1985), ch. 1 (5e suppl.) (« L.I.R. ») une société résidente du Canada doit, sans égards au fait qu’elle ait ou non des activités commerciales ou de l’impôt à payer au cours d’une année d’imposition, produire une déclaration de revenus (une « T2 ») pour cette dite année d’imposition, tel qu’il est mentionné dans le document T4012, Guide T2 – Déclaration de revenus des sociétés. ... Il est à noter qu’une société se qualifiant à titre de société privée sous contrôle canadien (« SPCC ») qui a un revenu net pour l’année, aux fins de l’impôt sur le revenu, égal à zéro ou une perte nette peut produire une déclaration T2 abrégée (formulaire T2 Short F) si certaines autres conditions sont remplies (à ce sujet, voir les instructions relatives à ce formulaire et le document T4012, Guide T2 – Déclaration de revenus des sociétés). ...