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Pour le moment, ces conditions sont les suivantes: que les options d'achat d'actions aient été émises aux employés au cours d'une année financière pendant laquelle l'employé, en tant qu'employé du demandeur, était impliqué dans les activités de RS&DE du demandeur; que le demandeur produise dans les délais prescrits, les formulaires contenant les renseignements prescrits pour l'année durant laquelle les avantages tirés d'options d'achat d'actions ont été gagnés; que les options d'achat d'actions aient été reçues au titre de l'emploi de l'employé (si l'employé est aussi un actionnaire, la question de savoir si l'avantage est reçu au titre de son emploi ou en sa qualité d'actionnaire est une question de fait); · qu'une partie ou la totalité du salaire de l'employé ait été une dépense de RS&DE déductible du demandeur pour l'année durant laquelle les options d'achat ont été émises; et, · que l'employé ait exercé les options d'achat d'actions ou qu'il en ait disposé. ...

Ontario CTF Conference – October 30, 2012 Question 10 Executors' Fees and Withholding In IT-377R, at paragraph 5, the CRA stated the following: A fee earned for the administration of an estate by an executor thereof will be treated either as income from a business or income from an office, depending on the particular circumstances of each case. ... CRA Response 1) As you may be aware, Interpretation Bulletin IT-377R – Director's, Executor's or Juror's Fees was archived several years ago. ...

Matters involving a change to the law and / or tax policy are within the responsibility of the Department of Finance. ... Matters involving a change to the law and / or tax policy are the responsibility of the Department of Finance. ...

Answer 1(c)(ii) We hope to launch the Income Tax Folios with an initial publication of 10 – 12 Folio Chapters and have targeted early 2013 for these releases. ... Similar to the IT Bulletins, they were numbered chronologically, from ATR 01 – ATR 70. ...

Preparers who passed the test, held a valid PTIN, and completed 15 hours of continuing education each year would be given a new designation – Registered Tax Return Preparer. ... By registering tax preparers, the CRA will be able to fulfill the goal of the RTPP — to identify which tax preparers are making errors and to work with them to prevent these errors before the tax return is filed. ...

8 June 2007 Roundtable, 2007-0233801C6- 2007 STEP Conf-Q.2-Use of SIN for child Principal Issues: In Technical Interpretation # 9812245 (dated June 22, 1998) the CRA indicated that the social insurance number (SIN) of a child (under age 18) is not required if the child's income is expected to be $2500 or less. ... Reasons: The application of the attribution rules does not impact on whose social insurance number is required on the information slip as the payor is not normally in a position to determine the extent to which the attribution rules apply. 2007 STEP Round Table Q. 2 Requirement for a Social Insurance Number In Technical Interpretation # 9812245 (dated June 22, 1998) the CRA indicated that the social insurance number (SIN) of a child (under age 18) is not required if the child's income is expected to be $2500 or less. ...

Selon ce même document, la valeur des marchandises vendues "would represent the fair market value of the goods manufactured or processed as determined by arm's length sales of these goods [...] under comparable conditions". ... According to this document, the value of the goods sold "would represent the fair market value of the goods manufactured or processed as determined by arm's length sales of these goods [...] under comparable conditions. ...

., 2010-0363131C6-- 2010 STEP Conference Q13 – gifts by will and 2011-0430131E5-- Subsection 118.1(5)—gift by will). ... The 2017 T4011 Guide – Preparing Returns for Deceased Persons on page 18, still includes the above administrative practice. ...

Would Canada view such US transition tax as an “income or profits tax” as referred to under subsection 126(7) of the Income Tax Act (“Act”) when applying the foreign tax credit (“FTC”) rules in the computation of the US citizen / Canadian resident individual? ... Grondin / Nicolas Bilodeau 2018-074881 ...

Enfin, tel que mentionné dans cette affaire, à la page 1691, il est possible d'éviter le problème de circularité du calcul de l'impôt de la Partie IV de plusieurs façons, entre autres, "..., notamment par la création d'une filiale ou en effectuant les rachats d'actions au cours d'années d'imposition différentes pour chacune des corporations. " Marc LeBlond 946-3261 Le 10 octobre 2003 2003-003008 ROUND TABLE ON FEDERAL TAXATION APFF- 2003 CONFERENCE Question 13 Circularity and Part IV Tax Part IV tax in the ITA is difficult to establish where, for example, there is a cross-redemption of shares (which results in a deemed dividend within the meaning of subsection 84(3) of the ITA) between two connected corporations and one of which has refundable dividend tax on hand (RDTOH). ...