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T_Rev_B decision
Allied Vegetable Farms (Kingsville) Ltd, Edward Remark & Sons LTD and Frank Remark & Son LTD v. Minister of National Revenue, [1972] CTC 2264, 72 DTC 1230
Allied Vegetable Farms (Kingsville) Ltd, Edward Remark & Sons LTD and Frank Remark & Son LTD v. ...
Scraped CRA Website
EDN29 – Tobacco Stamping Regime – Excise Stamp Order Process
EDN29 – Tobacco Stamping Regime – Excise Stamp Order Process March 2011 The information in this notice does not replace the law found in the Excise Act, 2001 and its regulations and is provided for your reference and convenience only. ... The stamps are available in the following denominations: Cigarettes – 20 units Cigarettes – 25 units Cigarettes – 200 units Tobacco – 50 grams Tobacco – 100 grams Tobacco – 150 grams Tobacco – 200 grams Tobacco – 250 grams Tobacco – 400 grams Cigars Raw leaf Note: Tobacco sticks will also require the above cigarette stamp denominations. ... In accordance with the publicly awarded contract to design, manufacture and distribute the excise stamp, the firm unit price of the excise stamp is as follows: September 1, 2010 to March 31, 2014 – $0.00592 April 1, 2014 to March 31, 2015 – $0.00622 April 1, 2015 to March 31, 2016 – $0.00641 April 1, 2016 to March 31, 2017 – $0.00660 April 1, 2017 to March 31, 2018 – $0.00680 All technical publications related to the Excise Act, 2001 and regulations are available on the CRA Web site at www.cra.gc.ca/exciseduty, under the title "Excise Act, 2001 – Technical Information". ...
Conference
16 June 2014 STEP Roundtable, 2014-0526591C6 - STEP CRA Roundtable June 2014 Question 9
16 June 2014 STEP Roundtable, 2014-0526591C6- STEP CRA Roundtable June 2014 Question 9 CRA Tags 156 Principal Issues: Whether the CRA will continue with its practice of not assessing interest and penalties where an inter vivos trust does not make instalment payments as required under section 156. ... STEP CRA Roundtable June 2014 QUESTION 9. Interest and Penalties on Deficient Instalments of Inter Vivos Trusts In response to question 20 at the 2010 STEP Canada National Conference, the CRA noted that under the current administrative policy, the CRA does not assess installment interest and penalties where an inter vivos trust does not make installment payments required under section 156. ...
Miscellaneous severed letter
6 August 1980 Income Tax Severed Letter RRRR15 - Foreign affiliates — paragraph 95(1)(b) — foreign accrual property income LA 5600-1
6 August 1980 Income Tax Severed Letter RRRR15- Foreign affiliates — paragraph 95(1)(b) — foreign accrual property income LA 5600-1 Unedited CRA Tags 95(1)(b), 91(1) This is in response to your enquiry of July 22, 1980 concerning the amount that is to be used as the capital cost, when claiming capital cost allowance on property that was owned prior to 1972, in calculating foreign accrual property income as defined in paragraph 95(1)(b) of the Income Tax Act for purposes of subsection 91(1) of the Act. ...
Miscellaneous severed letter
6 August 1980 Income Tax Severed Letter RRRR16 - Foreign affiliates — paragraph 95(1)(b) — foreign accrual property income LA 5600-1
6 August 1980 Income Tax Severed Letter RRRR16- Foreign affiliates — paragraph 95(1)(b) — foreign accrual property income LA 5600-1 Unedited CRA Tags 95(1)(b), 91(1) This is in response to your enquiry of July 22, 1980 concerning the amount that is to be used as the capital cost, when claiming capital cost allowance on property that was owned prior to 1972, in calculating foreign accrual property income as defined in paragraph 95(1)(b) of the Income Tax Act for purposes of subsection 91(1) of the Act. ...
GST/HST Ruling
21 June 2013 GST/HST Ruling 139590 - Supply of [...] [Clothing specially designed for use by an Individual with a Disability] [-] [the Products]
(the "Corporation") is a company located in [...] [Participating Province X] [...] that is supplying [the Products]. 2. ... [The Products] are [...] made from [...] [describes product design characteristics and function] 4. ... [types] of [the Product]: [...] 7. [The Product] [types] contain [...] ...
Conference
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6 - 2022 CALU – Q10 – Private Health Services Plan
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6- 2022 CALU – Q10 – Private Health Services Plan Unedited CRA Tags 6(1)(a), 248(1) “private health services plan” Principal Issues: Whether a health spending account established for a sole employee-shareholder can qualify as a private health services plan. ... CALU Roundtable – May 2022 Question 10 – Private Health Services Plans Background An employer can offer its employees a Private Health Services Plan (PHSP) that takes the form of a Health Spending Account (HSA), also known as a cost-plus plan. ...
BCSC decision
In Re: Succession Duty Act >>in Re : Fisher Estate, [1949] CTC 42
The Succession Duty Department of the province has notified her that it proposes to value the interest of the deceased in this income at $156,666.60, arrived at as follows: ‘* Valuation of Deceased’s interest one-third of annual rental based on the age of the youngest life tenant, age 30—10,000 x 17.4074 $174,074.00 "‘Less overall allowance of 10% to cover all contingencies outlined in Mr. ... Although the proposition put to me is that I should value ‘‘the particular future estate with which this application ‘ ‘ deals, it is suggested that 4 it is the existence of the interest in question as one of the items of property vested in the deceased at the time of her death that raises the first difficulty’’. ...
TCC (summary)
Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75 -- summary under Territorial Limits
Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75-- summary under Territorial Limits Summary Under Tax Topics- Statutory Interpretation- Territorial Limits an assessment of a U.S. softwood importer who did not carry on business in Canada was an unauthorized extraterritorial exercise of enforcement jurisdiction The taxpayer was a U.S. subsidiary of a Canadian lumber producer. ... Although a few – including Oroville – were U.S. companies, the vast majority of the importers of record who paid the duties were Canadian lumber producers. ... This can only be so if the application of the SLPECA to the Appellant is justified on the ground of territoriality. … Translated to the case at bar, the question is whether there is a "real and substantial link" between Canada and the activities giving rise Canada's claim for tax. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 3 – Calculating your farming income or loss
Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...