Search - 辐射监测仪 校准

Reasons: Our position remains unchanged, factors that allow for a public company to declare an eligible dividend are not applicable for CCPCs. 2019 CTF Annual Conference CRA Roundtable Question 16: Eligible Dividend Designations – Private Corporations In order for a dividend to be an eligible dividend, subsection 89(14) requires that the dividend must be designated as such by notifying the dividend recipient in writing at the time the dividend is paid. ...

Reasons: See below. 2020 STEP CRA Roundtable – November 26, 2020 QUESTION 11. ...

Reasons: The definition of "outstanding amount" in subsection 74.4(3). 2020 CTF Annual CRA Round Table – October 27, 2020 Question 10: Refreezes and Subsection 74.4(2) Corporate Attribution Refreeze transactions generally involve an individual exchanging preferred shares received on an earlier estate freeze for newly issued preferred shares with a redemption amount equal to the current (lower) equity value of the underlying corporation. ...

Prêt d’un individu sans intérêt à une société étrangère – interaction entre les articles 247 et 17 LIR La Loi de l’impôt sur le revenu comprend une disposition visant à prévoir l’inclusion d’une somme dans les revenus d’une société résidant au Canada lorsque celle-ci effectue un prêt à une personne non-résidente et que le taux d’intérêt exigé par la société est inférieur au taux prescrit dans la Loi de l’impôt sur le revenu. ...

Reasons: See below. 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 5. ...

Reasons: Wording of the Act 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 14. ...

Accordingly, there is no relevant day of death for purposes of the preamble of subsection 104(13.4). 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 13. ...

If not, there may not be a "related business" 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 4. ...

In this regard, we note that the partnership look through rule in subsection 17(4) was enacted (in 1999) concurrent with the introduction of subsection 17(8) and the amendment to subsection 247(7) to refer to subsection 17(8). 2021 International Fiscal Association Conference CRA Roundtable Question 5 – Applicability of subsection 247(7) Consider a situation where two corporations (ACo and BCo), each of which is resident in Canada, are related within the meaning of subsection 251(2). ...

As such, the conditions for the application of subsection 261(21) are not satisfied. 2021 CTF Annual Tax Conference CRA Roundtable Question 11 – 261(21), Loan to FA and Excluded Property In response to question 4 of the 2017 IFA tax conference, the CRA commented on the application of subsections 261(20) and (21) (published in CRA document 2017-0691211C6). ...