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Question 8- Interaction of Subsections 250(5) & 212(13.2) A U.S. corporation wishes to acquire an existing business in Canada and decides, for U.S. tax reasons, to establish a wholly-owned U.S. subsidiary ("Subco") to purchase the business. ...

Department's Position Some of the factors the Department would consider are: 1)     the identity of the employees whose lives are insured as compared to those to be provided benefits under the SERP; 2)     the timing of the acquisition of the insurance and the setting up of the SERP; 3)     the extent of the monetary coverage under the insurance as contrasted with the value of the benefits under the SERP; 4)     reasons (other than the existance of the SERP) for the employers purchase of insurance such as; (i)     "key man" insurance acquired as coverage for losses or damages the employer might suffer on the death of the employee; and (ii)     life insurance policies acquired solely to pay benefits in the event of the death of an employee. ... CALU Annual Meeting Questions for Revenue Canada RETIREMENT COMPENSATION ARRANGEMENTS 10.      ... Q.     (d)  The retirement income benefits under the SERP are funded by the employer on a pay-as-you-go basis.  ...

Bien que le père ait dans cet exemple le contrôle effectif de la société par le biais des actions catégorie B à votes multiples, fils 1 et fils 2 contrôlaient chacun 50 % des actions catégorie A qui représentaient plus de 40 % du nombre d'actions émises et en circulation comportant un droit de vote, soit 500 actions sur un total de 1 100 (45 %). ...

Nous aimerions savoir ce que l'ARC entend par " termes généraux ordinairement retrouvés dans un acte de fiducie ". ...

Paragraph (a) of the definition of “reportable transaction” in subsection 237.3(1) of the Act generally describes a fee that is: • based on the amount of the tax benefit from the avoidance transaction or series; • contingent on obtaining the tax benefit from the avoidance transaction or series; or • attributable to the number of participants in the avoidance transaction or series (or a similar avoidance transaction or series), or the number of persons who have been provided access to advice or an opinion given by an advisor or promoter regarding the tax consequences of the avoidance transaction or series (or a similar avoidance transaction or series). ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 11 OCTOBRE 2019 APFF- CONGRÈS 2019 Question 12 Application de l’impôt de la partie IV La Société A et la Société B détiennent chacune 50 % des actions votantes et participantes de Société X et Société Y. ... Toutefois, s’il y a un nombre suffisant d’actionnaires minoritaires qui agissent de concert pour assurer la gestion des affaires d’une société, on peut considérer ces actionnaires comme ayant un lien de dépendance avec la société. » De plus, il est indiqué au paragraphe 1.20 du Folio S1-F5-C1: Personnes liées et personnes sans lien de dépendance entre elles, que « [d]ans le cas d’une société fermée (c. ... Par conséquent, Société X serait considérée contrôler Société Y puisque plus de 50 % des actions du capital-actions de Société Y appartiendraient à des personnes ayant un lien de dépendance avec Société X, soit Société A et Société B. ...

Reasons: See below. 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 12. Joint Spousal or Common-Law Partner Trust – Contribution of Jointly-Held Property Is it possible for spouses or common-law partners to jointly create a trust which meets the conditions set out in subparagraph 73(1.01)(c)(iii) of the Act with a contribution of property jointly-owned by the spouses or common-law partners? ...

La publication Nouvelles techniques Nº 22 mentionne, à la rubrique " Revenus de commissions transférés à une société ", que nous n'avons pas changé notre position suite à l'affaire Wallsten and Lakeside Properties c. ...

Subsection 237.4(2) states: (2) Interpretation – Substantially similar — For the purposes of the definition notifiable transaction in subsection (1), the term "substantially similar" (a) includes any transaction, or series of transactions, in respect of which a person is expected to obtain the same or similar types of tax consequences (as defined in subsection 245(1)) and that is either factually similar or based on the same or similar tax strategy; and (b) is to be interpreted broadly in favour of disclosure. ... Subsection 237.4(10) states: (10) Clarification of reporting transactions in series — For greater certainty, if subsection (4) applies to a person in respect of each transaction that is part of a series of transactions that includes a notifiable transaction, the filing of the information return by the person that reports each transaction in the series is deemed to satisfy the obligation of the person under subsection (4) in respect of each transaction so reported. ... Komal Patel 2024-100763 May 15, 2024 Response prepared in collaboration with: Gillian Godson & Pierre Girard Specialty Tax Division, Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch Richard Archambault & Joseph Armanious Tax Avoidance Division, International and Large Business Directorate Compliance Programs Branch ...

Chaque action ordinaire émise et en circulation d’ABC Inc. comporte un capital versé de 1 $, un prix de base rajusté de 1 $, et une juste valeur marchande de 1 000 $. ... Suite à une vérification, le contribuable reçoit un avis de nouvelle cotisation dans lequel son revenu est augmenté de 30 000 $ de sorte que la perte autre qu’une perte en capital de 20 000 $ devient un revenu de 10 000 $. ... La pénalité serait donc calculée sur l’impôt payable à l’égard d’un montant de 30 000 $ plutôt que de 10 000 $. ...