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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 $. Le revenu gagné en main par action est de 600 $. Est-ce que le paragraphe 55(2) de la Loi est applicable dans chacune des deux situations suivantes? ...

TABLE RONDE SUR LA FISCALITÉ FÉFÉRALE DU 7 OCTOBRE 2016 APFF- CONGRÈS 2016 QUESTION 10 EXONÉRATION DU GAIN EN CAPITAL SUR LA VENTE D’UNE TERRE AGRICOLE ACQUISE D’UNE SUCCESSIO N Selon les règles fiscales actuellement en vigueur, un particulier peut profiter d’une exonération de 1 million $ sur le gain en capital découlant de la vente d’un bien agricole. ... Réponse de l’ARC Lors de la disposition d’un bien, un particulier peut réclamer la déduction pour gains en capital lorsque le bien est notamment un « bien agricole ou de pêche admissible » au sens de cette expression au paragraphe 110.6(1) L.I.R. ... Le paragraphe 110.6(1.3) L.I.R. précise que le « bien agricole ou de pêche admissible » n’est considéré comme ayant été utilisé dans le cadre de l’exploitation d’une entreprise agricole ou de pêche au Canada que si certaines conditions sont réunies. ...

Since the parent does not deal with the trust at arm's length, the ACB of the property held by the trust would be increased in accordance with paragraph 43.1(2)(b). 2022 STEP CRA Roundtable – June 15, 2022 Question 9. Section 43.1 – Life Estate If a taxpayer transfers a remainder interest in real property to another person and retains a life estate in the property, subsection 43.1(1) of the Act (footnote 1) will apply to the disposition as long as all conditions therein are satisfied. ...

En ce qui a trait au 80 % restant de ces frais d'emprunt, ces montants auraient clairement été déboursés par la société dans l'année d'imposition donnée. ... Compte tenu que 80 % de la sortie de fonds que constitue le paiement des frais d'emprunt n'aurait pas été pris en compte dans l'établissement du revenu net fiscal (le revenu protégé) de la société dans la première année, un rajustement négatif devrait être effectué au niveau du calcul du revenu protégé en main de la société pour cette première année. ... De plus, nous sommes d'avis que les ajustements ci-dessus décrits sont en accord avec les termes du paragraphe 55(2) L.I.R., de même qu'avec l'objet sous-tendant cette disposition législative, qui est de permettre le paiement d'un dividende inter-sociétés libre d'impôt afin de diminuer le gain en capital potentiel, dans la mesure où un tel gain est attribuable au revenu gagné " post-1971 " de la société en main au moment du versement du dividende. ...

Question 6(d) In the context of paragraph 212.3(16)(a) [exception – more closely connected business activities], if a subject corporation carries on an active business related to the CRIC's Canadian business (e.g. local distributor of goods manufactured by the CRIC) and also carries on similar activities in respect of operations of non-resident members of the non-resident corporate parent's group, is there a threshold that would be relevant in determining whether the subject corporation's business is more closely connected to the CRIC's (e.g., subject corporation's revenues are derived 51% from distributing CRIC's products, and 49% from distributing products of other group members)? ... " In order to determine whether a particular CRIC's investment in a particular subject corporation meets the business activities test contained in paragraph 212.3(16)(a) we would need to consider the business activities of: * the CRIC; * all corporations resident in Canada with which the CRIC does not, at the investment time, deal at arm's length; * the subject corporation; * all subject subsidiary corporations, as that term is described in paragraph 212.3(16)(a); and * all non-resident corporations with which the CRIC, at the investment time, does not deal at arm's length, other than any corporation that is, immediately before the investment time, a controlled foreign affiliate of the CRIC for the purposes of section 17 of the Act. ... One of those amounts is the amount of interest payable in respect of a debt obligation – entered into as part of a series of transactions or events that includes the transaction by which the PLOI arose – to the extent that the proceeds of the debt can reasonably be considered to have directly or indirectly funded, in whole or in part, the PLOI. ...

According to Merriam-Webster’s online dictionary, the verb to “exercise” includes the following meanings: 1 a: to make effective in action: use b: to bring to bear: exert c: to implement the terms of (as an option) Also, according to this online dictionary, the suffix “able” means0: •: fit for or worthy of being •: likely to or capable of •: having a certain quality Based on the foregoing definitions, a right that is “exercisable” may be interpreted as a right that is “capable of being made effective in action,” “capable of being brought to bear” or “capable of being implemented.” Thus, a right may be considered a “right to reduce,” if it is reasonable to conclude, having regard to all the circumstances, that the right will become “capable of being made effective in action” or “capable of being implemented.” […] It is our view, based on the information provided, that the Taxpayer’s right to reduce the Interest Debt is contingent upon a series of conditions that are set out in the Plan, including the Conditions Precedent, and that it falls within the definition of a “right to reduce” in subsection 143.4(1) because it is reasonable to conclude, having regard to all the circumstances, that the right will become exercisable. ...

CTF Annual Tax Conference CRA Round Table – November 26, 2013 Article XXIX-A of the Canada-US Tax Convention Limitation on Benefits Question Can the CRA provide a brief overview of recent rulings requests considered by the directorate related to the Limitation on Benefits (LOB provisions) in Article XXIX-A of the Canada – US tax treaty? ... Article XXIX-A(2) – "qualifying person" At the 2009 TEI-CRA Liaison Meeting (Document 2009-0347701C6), the CRA was asked to consider whether a company with multiple classes of voting shares, where one or more of the share classes were either thinly traded or not traded at all, could be considered a "qualifying person". ... In another example (Document 2011-0429261R3), IT Rulings did confirm that a particular US corporation was entitled to treaty benefits where the facts supported that it was a "qualifying person" for purposes of the Canada – US tax treaty. ...

Reasons: See detailed discussion. 2020 STEP CRA Roundtable – November 26, 2020 QUESTION 1. ... CRA Response: Background Firstly, we note that paragraph 6 of archived Interpretation Bulletin IT-286R2 Trusts – Amounts Payable, (“the Bulletin”, issued April 1988), is substantively reproduced in the first two paragraphs of the question. ... See also documents 2007-0259841E5 and 2016-0630781E5. 2 See document 2016-0669871C6 – Question 14 from the 2016 CTF Annual Conference Roundtable which provides further discussion in respect of the last two bullets above. ...

Subsection 74.4(4) does not apply. 2021 CTF Annual CRA Round Table – November 25, 2021 Question 5: Corporate Attribution in a Tiered- Corporate Structure An individual transfers $100 to a trust. ... Subsection 74.4(4) – Exception to the Purpose Test Subsection 74.4(4), which provides an exception to the Purpose Test in subsection 74.4(2), does not apply in this situation for the reasons set out below. ... Subsection 74.4(2) – Requirements for Application in a Particular Taxation Year Accordingly, to the extent that the Purpose Test is met, subsection 74.4(2) will apply to the individual in a taxation year that includes a period after the transfer throughout which all of the following three conditions are met: the individual was a resident in Canada; the corporation was not a small business corporation (defined in subsection 248(1)); and the person is a designated person in respect of the individual and would have been a specified shareholder of the corporation if the definition “specified shareholder” in subsection 248(1) were read without reference to paragraphs (a) and (d) of that definition and if the reference therein to “any other corporation that is related to the corporation” were read as a reference to “any other corporation (other than a small business corporation) that is related to the corporation”. ...

Reasons: Based on technical requirements. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 6(a). ... Question 6(b) – Tracing of Attributes (Cont-d) Consider the situation where Mr. ... As a result, each child received ½ of his/her shares of Opco from Mr. ...