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S3-F4-C1- General Discussion of Capital Cost Allowance-- summary under Paragraph 13(7)(e) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(7)- Paragraph 13(7)(e) Overview 1.60 … [T]here are special rules in paragraph 13(7)(e) applicable to depreciable property acquired from a person or partnership with whom the taxpayer did not deal at arm's length. ...

. … 1.47 …[T]he control of a particular corporation by a trust may also result in a trustee of the trust being related to the particular corporation because of that trustee's ownership of the shares of, and control of, the corporation. ...

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In order to determine the tax treatment of an amount (for example, an art production grant), it must first be ascertained whether, for income tax purposes, it is properly characterized as income from business or property; income from an office or employment; a scholarship, fellowship, bursary, prize, research grant, financial assistance or something else …. ...

S4-F14-C1- Artists and Writers-- summary under Subsection 200(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 200- Subsection 200(2) Requirement to issue T4A even where amount exempt 1.74 Under subsection 200(2) of the Regulations, every payer of a research grant, scholarship, fellowship, bursary, or prize (other than a prescribed prize), must report the amount on a T4A … and the related T4A Summary. ...

. … Comparison of resource and non-resource activities 1.11 A…corporation will generally qualify as a PBC if the corporation's activities of the kind described in [s. 66(15)] represent a larger or more important business operation than all other activities of the corporation combined…. 1.12 The following are important criteria for making [this] determination…: the amount of income derived from each business operation; the amount of gross revenue attributable to each business operation; the operating costs and expenses of each business operation; the capital employed in each business operation; and the time and effort expended by the employees on each business operation. ... For example, a mining corporation which has qualified as a PBC for many years might suffer a temporary decline in its mining activity in a particular year due to various problems, such as adverse economic conditions, labour problems, or other short-term difficulties. … [I]n determining whether a corporation qualifies as a PBC for a particular year, regard may be had to a future plan of the corporation to the extent that it is implemented in the year. ...

This will result in the loss of treaty benefits, as follows: any income accrued in the Roth IRA after the Canadian Contribution will cease to benefit from the deferral of taxation afforded by the Election and thus becomes subject to Canadian taxation on a current, annual basis as outlined in ¶ 1.3 to 1.7; any income accrued in the Roth IRA before the first Canadian Contribution will continue to be eligible for tax deferral afforded by the Election; and distributions from the Roth IRA will continue to be exempt from taxation to the extent of the balance in the Roth IRA immediately before the first Canadian Contribution. 1.13 Effectively, a Canadian Contribution splits a Roth IRA into two parts – one part consisting of the balance in the Roth IRA immediately before the Canadian Contribution and the other part consisting of the Canadian contribution (and any subsequent contributions) and all income accrued in the Roth IRA after the Canadian Contribution. ...

This means that the years that the trust must include in variable C in the principal residence exemption formula in ¶ 2.17- 2.26 are 1995 to 2011 inclusive. ... The trust cannot designate the house as its principal residence for the years 1995 to 2004 inclusive; however, such a designation by the trust is not necessary – the house is already deemed by subsection 40(4) to have been the trust’s principal residence for those years, in accordance with the rule described in ¶2.70(b) above, because Mr. ...

Required connection between move and employment/business/education 4.7 To satisfy the condition described in ¶ 4.3(a) or ¶ 4.4 (a), there must be a connection between the individual’s move and one of the following activities: carrying on a business or being employed at a location in Canada or attending an educational institution. ...