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La provision d'impôt sur l'état des résultats de la corporation est de 400 $, dont 100 $ représentent l'impôt des grandes corporations pour l'année en cours. Aux fins du paragraphe 55(2) de la Loi, le montant que la corporation ajoute au «revenu sauf» pour l'année en cours est-il de 600 $ ou de 700 $? ... Le total majoré des retenues à la source est calculé au moyen de la formule suivante: Paiement requis = taux d'impôt X paiement de l'intérêt 100 moins le taux d'impôt Par exemple, les retenues à la source qu'il faut verser sur un paiement d'intérêt de 1 000 $, en supposant un taux de retenues à la source de 15 %, se calculent comme suit: 15 X 1 000 $ = 176,47 (100- 15) Convention fiscale entre le Canada et les É. ...

/ What are the qualifying periods affected by the payment of taxable dividends by a qualifying entity that is a publicly trade company or a subsidiary of such company? ... Raisons: Conformément aux dispositions de la Loi et positions antérieures / In accordance with the provisions of the Act and previous positions. ... Remboursement de prestations reçues dans le cadre du Programme de relance pour le tourisme et l’accueil (« PRTA ») Pour les périodes 23 et suivantes, des changements ont été apportés au Programme de relance pour le tourisme et l’accueil (« PRTA ») et au Programme de relance pour les entreprises les plus durement touchées. ...

29 May 2018 STEP Roundtable Q. 6, 2018-0743971C6- Excluded Shares – Holding Company Unedited CRA Tags 120.4(1) Principal Issues: Whether shares of the capital stock of a corporation would qualify as "excluded shares". ... STEP CRA Roundtable – May 29, 2018 QUESTION 6. Split Income – Holding company qualifying as “excluded share” In general terms, is it possible for shares of a holding company to qualify as “excluded shares”? ... For example, where the income is from a related business that is an excluded business – as defined in subsection 120.4(1) – of the specified individual, the income will be an excluded amount of the specified individual and will not be subject to the TOSI. ...

25 November 2012 Roundtable, 2013-0479401C6 F- Employés et Achat Ltée – commentaires panel ARC CRA Tags 84.1 Principales Questions: Dividende réputé selon 84.1 dans une structure composée d'employés et d'Achat Ltée Position Adoptée: Nous sommes d'avis que de façon générale, les employés et Achat Ltée auront entre eux un lien de dépendance. ... Congrès annuel 2012 de la Fondation canadienne de fiscalité – Panel de l'ARC Novembre 2012 Dossiers récents présentant un intérêt Décisions portant sur des sociétés « Achat Ltée » pour employés À la fin des années 1990 et début 2000, nous avons émis des décisions anticipées en matière d'impôt sur le revenu à l'égard d'opérations permettant à des employés/actionnaires de sociétés fermées, qui sont sur le point de quitter, de réaliser un gain en capital lors de la disposition de leurs actions, au lieu d'un dividende réputé. ...

LLPs & LLLPs Classification CRA Tags 248(1) "corporation" Principal Issues: Whether LLPs and LLLPs governed by the laws of Florida or Delaware would generally be treated as corporations for the purposes of the Act? ... STEP CRA Roundtable – June 10, 2016 Question 8 – Characterization of LLPs and LLLPs What is the status of the CRA’s review of the characterization for Canadian tax purposes of U.S. ... The main factors we considered in our analysis of these entities are the existence of a separate legal personality that is recognized under the law of the relevant foreign jurisdiction – meaning the full legal capacity to acquire and own property, to sue and be sued, to carry on their own activities and to incur liabilities of their own – and the extensive limitation of liability afforded to all of their members. ...

28 November 2010 CTF Roundtable, 2013-0487431C6- Value of Vote-Only Shares – 2010 CTF Conference CRA Tags 104(4)(a) 70(5) Principal Issues: Estate Freeze Valuation of Shares. ... Reasons: See below. 2010 CTF Conference – November 28, 2010 Value of Vote-Only Shares – Question 17 Question: At the 2009 British Columbia Tax Conference the CRA stated that in the context of an estate freeze of a Canadian-controlled private corporation, where the freezor, as part of the estate freeze, keeps controlling non-participating preference shares in order to protect his economic interest in the corporation, the CRA generally accepts not to take into account any premium that could be attributable to such shares for the purposes of subsection 70(5). ... Response — The CRA does not have an established position on valuing different types of property. ...

28 September 2023 CLHIA Roundtable Q. 4, 2023-0974191C6- IPPs & Investments Unedited CRA Tags Subparagraph 56(1)(a)(i), subsections 147.1(5), 147.2(2) & 147.3(7), Reg. 8502(h), 8514(1)(b) and (c) Principal Issues: 1. ... CLHIA CRA Roundtable September 28, 2023 Question 4 – IPPs & Investments Question 4 a) Paragraphs 8514(1)(b) and (c) of the Income Tax Regulations (the “Regulations”) contain wording that could be interpreted as prohibiting a registered pension plan (“RPP”) from holding a life insurance policy based on the life of a plan member. ...

14 September 2017 Roundtable, 2017-0703921C6- 2017 CPA Alberta Q25: Estates – Income Paid or Payable Unedited CRA Tags 104(13), 104(24), 104(6) Principal Issues: 1. ... Question of fact and law. 2017 CPA Alberta Roundtable Question 25- Estates – Income Paid or Payable An individual’s will commonly provides for his or her estate, or the residue thereof, to pass to one or more beneficiaries in fixed proportions. ... Response CRA Response (a) – (c) The CRA has previously noted that pursuant to subsection 104(6) there may be deducted in computing the income of an estate or trust for a taxation year, such amount as the estate or trust claims that would be its income for the year as became payable in the year to a beneficiary. ...

5 December 2017 Roundtable, 2017-0734841C6- 2017 TEI – Question E3 Unedited CRA Tags 87(8.4), (8.5), 116 Principal Issues: Joint election under proposed paragraph 87(8.4)(e) and its interaction with section 116. ... TEI – CRA Liaison Meeting – December 5, 2017 Question E3- Section 116 procedures for tax-deferred dispositions of taxable Canadian property on foreign mergers Background On September 16, 2016, the Department of Finance released draft legislation (proposed subsections 87(8.4) and (8.5)) to provide a mechanism for deferral of recognition of gains and losses from dispositions of shares of Canadian-resident corporations caused by certain foreign mergers, provided such shares are “taxable Canadian property” (“TCP”) and do not constitute “treaty-protected property.” ...

15 June 2022 STEP Roundtable Q. 13, 2022-0929381C6- 164(6) – Amending Deceased’s Final T1 Return Unedited CRA Tags 164(3)(d); 164(5)(d),(i),(j) and (k); 164(6) Principal Issues: 1. ... Paragraphs 164(5)(d), (i), (j) and (k) apply for the purpose of the interest refund rules in subsection 164(3) and deem the overpayment to have arisen on the day that is 30 days after the latest of these three days. 2022 STEP CRA Roundtable – June 15, 2022 QUESTION 13. Subsection 164(6) – Amending Deceased’s Final T1 Return Subsection 164(6) of the Act (footnote 1) allows capital losses of a graduated rate estate in its first taxation year to be considered capital losses of the deceased, where all required conditions are met. ...