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Tax Interpretations Translation
2 October 2002 Internal T.I. 2002-0135807 F - Lumpsum Somme Forfaitaire Reg 102 / 103 -- translation
2 October 2002 Internal T.I. 2002-0135807 F- Lumpsum Somme Forfaitaire Reg 102 / 103-- translation ...
Tax Interpretations Translation
4 November 2002 External T.I. 2002-0158885 F - Alloc. of Safe Inc. & Disc. Div. Shares -- translation
4 November 2002 External T.I. 2002-0158885 F- Alloc. of Safe Inc. & Disc. ...
Tax Interpretations Translation
15 November 2002 Internal T.I. 2002-0162427 F - Price Adjustment Clause & 85(7.1) -- translation
15 November 2002 Internal T.I. 2002-0162427 F- Price Adjustment Clause & 85(7.1)-- translation ...
Article Summary
Joel A. Nitikman, "Rectification: Specific Intent? General Intent? What is the Test? – Part II", Tax Topics, Wolters Kluwer, No. 2274, October 8, 2015, p.1. -- summary under Rectification & Rescission
– Part II", Tax Topics, Wolters Kluwer, No. 2274, October 8, 2015, p.1.-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Test is one simply of true intention, not specific intent (pp. 3-4) In Juliar,…[t]he key passages from the Court of Appeal are these:… [I]t is possible,, even probable, that no one mentioned income tax throughout the nine or 10 months in issue. ... Sylvan Golf & Tennis Club Ltd. [fn 9: 2002 SCC 19 at paragraph 66.] the Court said: "I conclude that due diligence on the part of the plaintiff is not a condition precedent to rectification. ... If there is no requirement for due diligence, it means that rectification is available even when there is a mistake — even a negligent mistake [f.n. 10. ...
Administrative Policy summary
Income Tax Technical News No. 22, 11 January 2002 -- summary under Rectification & Rescission
Income Tax Technical News No. 22, 11 January 2002-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission ...
10 October 2024 APFF Financial Strategies & Instruments Roundtable
Miscellaneous correspondence
Where the CCPC claims a foreign tax deduction under subsection 126(1) ("FTD"), a reduction is provided for in the description of B of the formula “A – B” in subparagraph (a)(i) of the definition of NERDTOH. 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. ...
TCC
Toronto Refiners & Smelters Ltd. v. The Queen, 2001 DTC 876 (TCC), aff'd 2003 DTC 5002, 2002 FCA 476
Toronto Refiners & Smelters Ltd. v. The Queen, 2001 DTC 876 (TCC), aff'd 2003 DTC 5002, 2002 FCA 476 Date: 20010823 Docket: 1999-1979-IT-G BETWEEN: TORONTO REFINERS & SMELTERS LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... GENERAL: [1] All statutory references herein are to the Income Tax Act (" Act ") unless otherwise stated. ... COURT FILE NO.: 1999-1979(IT)G STYLE OF CAUSE: Toronto Refiners & Smelters Limited v. ...
T Rev B decision
B B Fast & Sons Distributors LTD v. Minister of National Revenue, [1982] CTC 2002, 82 DTC 1017
B B Fast & Sons Distributors LTD v. Minister of National Revenue, [1982] CTC 2002, 82 DTC 1017 Guy Tremblay:—This case was heard in Winnipeg, Manitoba on February 13, 1981. ... The Point at Issue The point at issue is whether or not the appellant, B B Fast & Sons Distributors Ltd and Willmar Window Industries Ltd were associated corporations during the 1975, 1976 and 1977 taxation years. ... H A Fawcett & Son, Limited v HMQ, [1979] CTC 303; 79 DTC 5224; affirmed by [1980] CTC 293; 80 DTC 6195; 10. ...
Conference
9 October 2009 Roundtable, 2009-0330081C6 F - Sens de " année " au paragraphe 74.5(2)
9 October 2009 Roundtable, 2009-0330081C6 F- Sens de " année " au paragraphe 74.5(2) Unedited CRA Tags 74.5(2) Principales Questions: Quel sens faut-il donner à l'expression " année donnée " au paragraphe 74.5(2) pour établir le montant des intérêts payables? ... In the second example of the question, for subsection 74.5(2) of the ITA to apply, it would have been necessary, among others, that the interest payable for the period from December 19, 2002 to December 31, 2002, be paid not later than 30 days after the end of the calendar year 2002, even though the interest was only payable on December 19, 2003. Michel Lambert (613) 957-8968 October 9, 2009 2009-033008 ENDNOTES 1 AGENCE DU REVENU DU CANADA, interprétation technique 912556, " Meaning of Particuliar Year ", 21 octobre 1991. 2 AGENCE DU REVENU DU CANADA, interprétation technique 2008-0274221I7 (E), Meaning of " year " in 74.5(2), 16 avril 2008. 3 Al. 249(1)b) L.I.R. 4 CANADA REVENUE AGENCY, technical interpretation 912556, "Meaning of Particular Year", October 21, 1991. 5 CANADA REVENUE AGENCY, technical interpretation 2008-0274221I7 (E), Meaning of "year" in 74.5(2), April 16, 2008. 6 Par. 249(1)(b) of the ITA ...
Technical Interpretation - External
16 May 2002 External T.I. 2002-0135765 - E-Commerce & Computer Software
16 May 2002 External T.I. 2002-0135765- E-Commerce & Computer Software Unedited CRA Tags 212(1)(d) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Position Paper Internet Commerce, which evolved from 2 sources:- a 1998 CCRA Technical Advisory Group (TAG) on Interpretation & International Cooperation; and- The "Taxation Framework Conditions", agreed upon in Ottawa in 1998 by member countries of the OECD. 2. ... Gilles Gosselin May 15, 2002 ...