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In April 2025, he receives an attractive offer and decides to sell the residence. ... More specifically, the reduction is equal to the amount by which the CCPC's deduction for the year under subsection 126(1) (the “FTD”) in respect of its foreign non-business income (clause (A) of element B of the “A – B” formula) exceeds 8% of the foreign investment income ("FII") (clause (B) of element B of the “A – B” formula). ... This notional calculation of 8% of FII in clause (B) of element B of the “A – B” formula applies regardless of whether a foreign country has levied a tax on foreign source income. ...

Canada, 2020 FCA 21, s. 212(1)(i), s. 214(15)(b), s. 56.4(1)- restrictive covenant, consent, commitment and standby fees, early exchange bonus June 11 CRA Guidance re COVID-19 impact on international transactions COVID-19, designated treaty country, Reg. 5907(1)- exempt earnings, a. 95(1) – investment business, permanent establishment, non-qualifying country, services PE, qualifying non-resident employee June 1 19 May 2020 draft Time Limits and Other Periods Act (COVID-19) s. 180(1), s. 152(4), s. 152(3.1), s. 37(11), s. 127(9)- investment tax credit- – para. (m), ETA ss. 298(1) and (2) 2019 Nov 5 30 July 2019 transfer pricing legislation s. 247(2) and (2.1), s. 17, s. 85(1)(e.2) Sept 13 June 17, 2019 stock option legislation s. 110(1)(d) stock option deduction, s. 110(1)(e) employer deduction, s. 110(1.31) formula, s. 110(0.1) – vesting year, s. 110(1.9) May 24 2019 Budget foreign affiliate dumping rules s. 212.3(1)(b), (16), (18), (26), PLOI s. 15(2.11), derivative forward agreement, s. 12(1)(z.7), commercial transaction exception, tax-indifferent investor, transfer-pricing, s. 247(1.1) and s. 152(4)(b)(iii) May 14 2019 Budget employee stock options, ss. 110(1)(d) and (d.1), s. 7(3)(b), Reg. 6204, PSUs, DSUs March 4 s. 89(1)- public corporation – para. ... /FTC generators-FAT/interest on refunds May 3 2010 Budget: Non-Resident Trusts and FIEs non-resident trusts/foreign investment entities April 21 IT Bulletins re archiving all IT Bulletins Feb. 15 Dec. 18, 2009 Foreign Affiliate Amendments f.a. elections/s. 93(1)/fill the hold/bump/design. treaty country/FAPLs & FAT 2009 Sept. 30 Declaration Process re Treaty Witholding Rates Part XIII/Declaration of Benefits/waiver of penalties and interest April 1 Québec Paper on Aggressive Tax Planning GAAR penalties/promoter penalties/disclosure requirements Jan. 7 NRTs and FIEs non-resident trusts and foreign investment entities 2008 Sept. 15 July 14, 2008 SIFT Amendments "excluded subsidiary entity"/SIFT partnerships/SIFT trusts July 15 Canada's System of International Taxation foreign debt/treaty shopping/active business income/NRTs & FIEs/base erosion rules/FAPI June 18 SIFT Conversions SIFT trusts/asset transfers/continuity of tax attributes June 4 Bill C-10 NRTs/dual-resident trusts Senate Standing Committee comfort letters/residence/NRTs & FIEs/94(1)- "exempt foreign trust" Jan. 24 Bill C-10 NRTs & FIEs Jan. 8 Fifth Protocol treaties: residence/dividends/employment income/limitations on benefits 2007 Dec. 4 SIFT Conversion debt rollover/SIFT partnerships Oct. 23 2007 Budget 20(1)(e)/18.2(3)(a)(ii)- "substituted property"/18.2(9), (10)/s. 95.2(f), (f.1)/93.1 June 1 Foreign Affiliate Amendments accounting burden May 7 International Fair Tax Initiative grandfathering/uncertainty March 7 Bill C-33 – Ss. 52(3)(a), 53(1)(b) CDA/dividends/PUB increases/contributed surplus Feb. 21 "Normal Growth" for Income Trusts SIFT conversions/ambiguities in Guidelines Jan. 31 Dec 21, 2006 SIFT amendments deemed dividends/"investment"/"business"/"non-portfolio earnings" & "non-portfolio property"/REITs/"real or immovable property" 2006 Dec. 4 Eligible Dividend Rules 89(14) Sept. 29 Outstanding Income Tax Proposals interest deductions/foreign investments/foreign affiliates/interest & penalty relief Jan. 30 July 18, 2005 Technical Amendments attached submissions not in document Jan. 27 November 17, 2005 NWMM- S. 143.3 attached submissions not in document Jan. 20 Feb. 27 2004 Foreign Affiliate Amendments foreign affiliate PUC/foreign PUC currency/hedging arrangement currency ...

Pillar 2 Q: Budget 2023 confirmed Canada’s intention to introduce legislation implementing the income-inclusion rule and a domestic minimum top-up tax in early 2024, and an under-taxed profits rule starting in 2025. ... The government further proposed to implement the backstop rule of Pillar 2, also known as the “under-taxed profits rule” or UTPR, effective in 2025. ... The Greenhouse Gas Pollution Pricing Act – famously “not a tax” – has a preamble. ...