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X paie une pension alimentaire de 2 000 $ par mois à son ex-conjointe pour ses deux enfants, soit 1 000 $ par mois par enfant et ce, depuis plusieurs années. ... Le paragraphe 56.1(4) L.I.R. définit le terme " date d'exécution ". ... Par conséquent, s'il n'y a pas de " date d'exécution ", le montant de pension alimentaire pour enfants est toujours déductible pour le payeur et imposable pour le bénéficiaire. ...

/ Does an allowance paid by the employer to an employee for the purpose of acquiring equipment for teleworking is a taxable benefit for the employee? ... / Would CRA response be different if the amount paid by the employer is conditional on a proof of purchase being submitted by the employee? Position Adoptée: 1- Oui / Yes. 2- Ça dépend du contexte, question de fait / It depends, question of fact. ...

3 December 2013 TEI Roundtable, 2013-0510851C6- 2013 TEI – Question 9: Tax residency certificates. ... TEI – CRA Liaison Meeting December 3, 2013 Question 9: Tax Residency Certificates When entering a competitive bidding process for contracts in foreign jurisdictions, Canadian businesses are frequently required to provide — on an urgent time frame — tax residency certificates to their customers.  ... Many Canadian companies experience commercial disadvantages with international competitors where they are required to explain to foreign customers — who are unfamiliar with tax legislation and Canadian administrative practice — how corporate residency certificates are obtained in a partnership setting. ...

Au moment X+2, ACO verse, conformément au paragraphe 83(2) L.I.R., un dividende en capital au montant de 100 $ sur les actions ordinaires de catégorie B de son capital-actions, lesquelles sont détenues par DCO. ... À l’égard de transactions autres que celles décrites au Bulletin d’interprétation IT-146R4, il demeure toujours important de déterminer si l’un des principaux objets de l’acquisition d’une action – ou une action qui lui est substituée – par une opération ou une série d’opérations est de recevoir un dividende en capital. ... Dans ces cas, le paragraphe 83(2.1) L.I.R. pourrait s’appliquer lorsqu’un examen de l’ensemble des circonstances entourant une opération ou une série d’opérations démontre que l’un des principaux objets de l’acquisition d’une action – ou une action qui lui est substituée – est de recevoir un dividende en capital. ...

12 October 1995 CTF Roundtable Q. 1, 9524620- CAPACITY IN WHICH A LOAN REC'D & RUNNING ACCOUNTS Unedited CRA Tags 15(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. ... Principal Issues: capacity under which shareholder loan is received & whether a running acct involves a series of loans and repayments Position: question of fact Reasons: DRAFT 1995 Ontario Tax Conference October 12, 1995 Loans to Shareholders- Subsection 15(2) Question 1 For the purposes of the new paragraph 15(2.4)(e) proposed by the April 26, 1995 Technical Amendments, what factors will Revenue Canada consider in determining whether a loan received by an employee who is also a specified shareholder is received because of the taxpayer's employment and not because of the taxpayer's shareholdings? ... Humenuk (Q. 1 & 2) \ T. Murphy (Q. 3) File: 952462 Date: October 2, 1995 ...

A similar fact pattern was considered in CRA document # 2015-0622751I7 (August 16, 2017). ... (ii) This answer builds on the technical interpretation provided by the CRA in document # 2015-0622751I7 that was issued in 2017. ... Vicky Liu / Nicolas Bilodeau 2021-088752 May 5, 2021 ...

30 October 2019 TEI Roundtable Q. 2, 2019-0828621C6- 2019 TEI Conference – Question 2 Principal Issues: Update regarding S2-F3-C2. ... During the approval period, the CRA continues to administer employee discounts on merchandise in accordance with the administrative policy outlined in Guide T4130, Employers Guide – Taxable Benefits and Allowances, which is currently available on the tax pages of the Canada.ca website. ...

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 16, 2017-0705181C6 F- Hedging & George Weston Limited Unedited CRA Tags 9, 40(1) Principal Issues: Whether the CRA intend to change its administrative position on hedging following the T.C.C. decision George Weston Limited? ... Certaines dispositions de la Loi de l’impôt sur le revenu (voir par exemple le paragraphe 13(5.3) L.I.R. et les dispositions de la Loi de l’impôt sur le revenu sur les opérations de requalification comprenant la définition de « contrat dérivé à terme » au paragraphe 248(1) et les alinéas 12(1)z.7), 20(1)xx), 53(1)s), 53(1)t), 53(2)w) et x)) peuvent avoir pour effet de changer la nature du gain ou de la perte attribuable à certains produits dérivés. ... Une définition de « produit dérivé admissible » est prévue au paragraphe 10.1(4) proposé de l’avis de motions de voies et moyens du 22 mars 2017. ...

The following example illustrates the financial statement presentation under the new rules: On January 1, 1996, Canco issues a US$100M denominated debt when the exchange rate is US$1 = CAN$1.30. ... The financial statement presentation at that date is: Asset Liability Hedge Asset $10M Hedge Debt $140M 2.On December 31, 1997, the exchange rate is US$1 = CAN$1.20. The financial statement presentation at that date is: Asset Liability Debt $120M Hedge liab. 10M 3.On December 31, 1998, the exchange rate is US$1 = CAN$1.30. ...

5 December 2017 Roundtable, 2017-0734831C6- 2017 TEI – Question B5 Principal Issues: Update on Rulings Consultations Position: See response below Reasons: See response below TEI – CRA Liaison Meeting – December 5, 2017 Question B5. ...