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Since there is only one estate, there is only one trust for income tax purposes. 2022 CTF Annual Tax Conference CRA Roundtable Question 9: Multiple Wills For non-income tax reasons, an individual may establish two wills – one that is subject to probate and one that is not subject to probate. ... Can the CRA confirm the tax-filing obligations of the executors under each will – specifically, does subsection 104(2) of the Income Tax Act, (the “Act”) (footnote 1) apply such that one T3 return is filed for the estates created under both wills? ... However, in the question provided, there is only one trust for income tax purposes – the estate; and the post-amble to subsection 104(2) is not applicable. ...

Position: Basic Structure – No; First modified structure- Yes; Second modified structure – Yes. ...

Il est conçu uniquement pour nous informer qu'un formulaire de choix ou une lettre / note contenant des renseignements requis est également présenté en format papier. ...

TPRC Membership In general, the committee will include: The director of the International Tax Division (ITD) – the Chairperson of the TPRC The Chief Economist from ITD Managers of the International Advisory Services Sections (IASS) within ITD The manager from the Transfer Pricing Specialty Section in ITD A legal representative from the Department of Justice For final consideration of cases involving the application of paragraphs 247(2)(b) and (d) of the Income Tax Act (ITA), a manager from the Aggressive Tax Planning Division and a senior official from the Tax Policy Branch of the Department of Finance will be asked to participate. ... Statistics Executive Summary as of April 24, 2012 247(3) PENALTY REFERRALS Penalty Recommended 152 50.7% Penalty not Recommended 148 49.3% Total 247(3) Cases Referred 300 100.0% 247(2)(b) Re-characterizations Denied / abandoned 34 61.8% Approved 11 20.0% Ongoing 10 18.2% Total Cases Referred 55 100.0% Jackson MacGillivray 2012-044407 ...

6 October 2017 APFF Roundtable Q. 8, 2017-0719491C6 F- Production of NR4 forms Unedited CRA Tags 212 & 220(2.1) ITA; 202 ITR Principales Questions: Is there a reporting obligation with respect to amounts paid or credited by a person resident in Canada to a non-resident person, if the amount is not subject to withholding under Part XIII ITA? ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 6 OCTOBRE 2017 APFF- CONGRÈS 2017 Question 8 Obligation de production du formulaire NR4 Par le passé, le guide de l’ARC T4061 NR4 – Retenue d’impôt des non-résidents, versements et déclaration mentionnait qu’une déclaration de renseignements devait être produite relativement à des montants payés ou crédités visés à la partie XIII L.I.R. si ceux-ci étaient assujettis à une retenue en vertu de cette partie. ...

Technical interpretation # 2004-0065441C6 confirmed that a rollover under subsection 148(8) would not apply to a transfer of a life insurance policy under which more than one person is insured regardless of whether all the lives insured meet the definition of child under this provision. ... The CRA has also confirmed that the rollover would apply where a child is the only remaining life insured under a joint last to die contract with a parent and child, under which the child is a successor owner. (# 2005-0116681C6 dated May 3, 2005). ...

Principales Questions: Règles transitoires suite au changement de position du # 6 du IT-430R3? ... Le numéro 6 du bulletin IT-430R3 est révisé en ce sens. ” La modification prend effet à l’égard des produits de police d’assurance-vie reçus le ou après le 10 février 1997. ...

Monsieur X est également l'unique actionnaire de Investco Inc. qui a cumulé des pertes autres qu'en capital totalisant 250 000 $. ... Les honoraires versés annuellement à Investco Inc. par Opco Inc. seront de 75 000 $. ...

Reasons: See below. 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 1. ... If the trust does not have liquidity to pay its “departure tax”, its trustee(s) would likely seek to defer the amount owing by providing security pursuant to the provisions of subsections 220(4.5) – (4.54) (noting that the relief provided for in subsection 220(4.51) does not apply to a trust). a) From an administrative perspective, could the CRA provide its general comments on how it deals with security issues with a trust vs an individual? ...

Et inversement, si un groupe de personnes non-résidentes détenait le contrôle effectif (plus de 50 % des actions) d'une société et que des personnes résidentes du Canada pour les fins de la L.I.R. avaient ensemble, l'option d'acheter 51 % des actions émises et en circulation du capital-actions de la société, la société ne serait pas pour autant une SPCC. b) Exercice simultané des options Si un actionnaire minoritaire non-résident d'une société (dont la majorité des actions votantes serait détenue par des personnes résidentes du Canada pour les fins de la L.I.R.), détenait des options d'achat d'actions du trésor de cette société dont l'exercice lui donnerait le contrôle effectif, alors cette société ne serait pas une SPCC. ... Conversely, where a group of non-resident persons had de jure control (more than 50 % of the shares) of a corporation, this corporation would nevertheless not be a CCPC if persons resident in Canada for the purposes of the I.T.A. together had options to purchase 51 % of the issued and outstanding shares of the capital stock of the corporation. b) Simultaneous Exercise of Options If a non-resident minority shareholder of a corporation (the majority of the voting shares are held by persons resident in Canada for the purposes of the I.T.A.) held stock options (for treasury shares) granted by the corporation that if exercised would result in de jure control of the corporation by this shareholder, the corporation would not be a CCPC. ...