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ARCHIVED- RC4164 Canadian Film or Video Production Tax Credit- Guide to Form T1131 Available for the years listed below: N/A – Standard print PDF (rc4164-e.pdf) 2017 – Standard print PDF (rc4164-17e.pdf) 2013 – Standard print PDF (rc4164-13e.pdf) 2011 – Standard print PDF (rc4164-11e.pdf) 2006 – Standard print PDF (rc4164-06e.pdf) 2005 – Standard print PDF (rc4164-05e.pdf) 2003 – Standard print PDF (rc4164-03e.pdf) For more information, see our help file. ...

ARCHIVED- RC4419 Financial Institution GST/HST Annual Information Return Available for the years listed below: N/A – Standard print PDF (rc4419-e.pdf) 2021 – Standard print PDF (rc4419-21e.pdf) 2016 – Standard print PDF (rc4419-16e.pdf) 2014 – Standard print PDF (rc4419-14e.pdf) 2013 – Standard print PDF (rc4419-13e.pdf) 2011 – Standard print PDF (rc4419-11e.pdf) For more information, see our help file. ...

ARCHIVED- RC4385 Film or Video Production Services Tax Credit Guide for Form T1177 Available for the years listed below: 2017 – Standard print PDF (rc4385-17e.pdf) 2013 – Standard print PDF (rc4385-13e.pdf) 2012 – Standard print PDF (rc4385-12e.pdf) 2008 – Standard print PDF (rc4385-08e.pdf) 2005 – Standard print PDF (rc4385-05e.pdf) For more information, see our help file. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Contents Application Summary Discussion and Interpretation SOME BASIC RULES Control of One Corporation by Another Corporation – Paragraph 256(1)(a) (¶ 1) Control of Two Corporations by Same Person or Group of Persons – Paragraph 256(1)(b) (¶ 2) Anti-Avoidance Provision – Subsection 256(2.1) (¶ 3) Bankrupt Corporation Not Associated – Paragraph 128(1) (f) (¶ 4) Corporations Can Be Related but Not Associated (¶ 5) Dealings Between Corporations Not Required for Association (¶ 6) Corporations With Different Taxation Years (¶ 7) Two Corporations Associated With the Same Corporation – Subsection 256(2) (¶ 8) EXCEPTIONS Situations Involving an Indebtedness or Redeemable Shares Where Association Is Deemed Not to Occur – Subsection 256(3) (¶ 9) Two Corporations Controlled by Same Executor, Liquidator of a Succession or Trustee – Subsection 256(4) (¶ 10) Corporation Controlled by Corporate Trustee – Subsection 256(5) (¶ 11) Situations Involving an Indebtedness or Redeemable Shares Where Control Is Deemed Not to Occur – Subsection 256(6) (¶ 12) CONTROL De Jure Control The general test (¶ 13) Voting power to wind up the corporation (¶ 14) Beneficial owners of shares (¶ 15) Effect of casting vote (¶ 16) Indirect control (¶ 17) Effect of special provisions (¶ 18) De Facto Control – Subsection 256(5.1) (¶s 19-23) GROUP OF PERSONS Definition – Paragraph 256(1.2)(a) (¶ 24) Application of Paragraph 256(1.2)(a) (¶ 25) Simultaneous Control of a Corporation – Paragraph 256(1.2)(b) (¶ 26) CONTROL OF TWO CORPORATIONS BY RELATED PERSONS OR RELATED GROUPS OF PERSONS – PARAGRAPHS 256(1)(c), (d) AND (e) (¶ 27) ADDITIONAL RULES THAT CAN DETERMINE OWNERSHIP OF SHARES, OR CONTROL, OF A CORPORATION Deemed Control by the Fair Market Value Test – Paragraph 256(1.2)(c) (¶ 28) Deemed Ownership of Shares by the “Look-Through” Rules – Paragraphs 256(1.2)(d) to (f) Introduction (¶ 29) Looking through a corporation – Paragraph 256(1.2)(d) (¶ 30) Looking through a partnership – Paragraph 256(1.2)(e) (¶ 31) Looking through a trust – Paragraph 256(1.2)(f) (¶ 32) Looking through a chain (¶ 33) Parent Deemed to Own Shares of Child – Subsection 256(1.3) (¶ 34) Options or Rights – Subsection 256(1.4) Effect of option (¶ 35) Convertible securities (¶ 36) Buy-sell agreements (¶ 37) Simultaneous control and deemed control (¶ 38) Simultaneous Control at Different Levels of a Corporate Chain – Subsections 256(6.1) and (6.2) (¶ 39) Bulletin Revisions Application This bulletin cancels and replaces Interpretation Bulletin IT-64R3, dated March 9, 1992. ... (The meaning of “group of persons” is discussed in ¶ 24.) Anti-Avoidance Provision – Subsection 256(2.1) ¶ 3. ...

Fill out Step 3 – Net income Line 20600 – Pension adjustment Line 20700 – Registered pension plan (RPP) deduction Line 20800 – RRSP deduction NEW! ... Return to footnote3 referrer Download a copy of Federal income tax and benefit information for 2023 The Federal income tax and benefit information for 2023 is available in PDF. This PDF is not available to order. For people with visual impairments, the following alternate formats are also available: E-text Large print pdf While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Trent Henry of Ernst & Young LLP, Toronto. Unless otherwise stated, all statutory references throughout this Income Tax Technical News are to the Income Tax Act (the “ Act ”). ... Definition of “Tax Shelter” – Subsection 237.1(1) Briefly, in Maege v. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... Trent Henry of Ernst & Young LLP, Toronto. Unless otherwise stated, all statutory references throughout this Income Tax Technical News are to the Income Tax Act (the “ Act ”). ... Definition of “Tax Shelter” – Subsection 237.1(1) Briefly, in Maege v. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-110R3 DATE: June 20, 1997 SUBJECT: INCOME TAX ACT Gifts and Official Donation Receipts REFERENCE: Sections 110.1 and 118.1 (also Part XXXV of the Income Tax Regulations) Notice – Bulletins do not have the force of law This document is also available for download in PDF format. ... New ¶  22 describes the conditions where computer generated receipts are acceptable. New ¶  23 identifies other departmental publications which discuss charitable donations. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... We have examined other kinds of entities that we did not consider as being corporations for federal income tax purposes such as DRUPAs, DRULPAs, an Australian limited partnership and the French “ sociétés en nom collectif ”. ... When we value different classes of shares in a company, we generally determine the “ en bloc ” fair market value and then allocate the value to each class in isolation. ...