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Canadian Tax Foundation National Conference 2011 November 27 – 29, 2011 ROUNDTABLE QUESTION # 13 Q.13. ... Among the publications that emerged as the most in demand were those related to: the medical expense tax credit, education and tuition tax credits, along with scholarships and bursaries, interest deductibility, foreign exchange gains and losses, legal and accounting fees, health and welfare trusts, determining residency, residence of a trust, employee stock options and damages & settlements. ...

Reasons: Based on the limited hypothetical set of facts provided, it is not possible to conclusively determine whether B Co would meet that standard. 2024 CTF Annual CRA Round Table – December 3, 2024 Question 4: EIFEL and the Excluded Entity Exception Under paragraph (c) of the definition of “excluded entity” in section 18.2, a taxpayer resident in Canada may be excluded from the EIFEL regime where certain requirements are satisfied, including that “all or substantially all of the businesses … and undertakings and activities of the taxpayer are … carried on in Canada.” ... In this scenario – where Canada maintains full ability to tax – are the businesses, undertakings and activities of B Co carried on in Canada? ... This specific provision provides that a taxpayer resident in Canada would be an excluded entity for a particular taxation year only if, amongst other conditions: “(i) all or substantially all of the businesses, if any, and all or substantially all of the undertakings and activities of (A) the taxpayer are, throughout the particular year, carried on in Canada, and (B) each eligible group entity in respect of the taxpayer are, throughout the eligible group entity's taxation year that ends in the particular year, carried on in Canada, (…)”. ...

TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 7 OCTOBRE 2021 APFF – CONGRÈS 2021 11. ... Sophie Larochelle 438-342-6801 Le 7 octobre 2021 2021-089602 FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 AGENCE DU REVENU DU CANADA, interprétation technique 2014-0561061E5, 16 avril 2015. 2 AGENCE DU REVENU DU CANADA, Formulaire T1135, « Bilan de vérification du revenu étranger ». ...

Il existe cependant des cas de " traitement accéléré " pour lesquels l'agent des Appels ne communique pas avec le contribuable. ... L'énoncé suivant apparaît sur le site web de l'ARC sous la rubrique Votre droit à un examen officiel: "... ... " Pour en savoir plus, veuillez consulter la publication suivante: P148, Vos droits d'opposition et d'appel selon la Loi de l'impôt sur le revenu REPONSE PREPAREE PAR: Jacques Maheux Direction des appels en matière fiscale et de bienfaisance Direction générale des appels Agent de la Direction des décisions en impôt responsable: Guy Goulet (613) 946-3499 Le 8 octobre 2010 2010-037371 ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2003 Question 18 Application du paragraphe 51(1) LIR L'une des exigences à respecter pour que les dispositions du paragraphe 51(1) LIR s'appliquent à un échange de bien est que le contribuable acquiert d'une société une action du capital-actions de la société en échange d'une immobilisation du contribuable (le " bien convertible "). ...

13 April 1992 Roundtable, 9211240 F- Large Corporation Tax Unedited CRA Tags 181(1)   Author:  P. Dunn April 13,1992 PRAIRIE TAX CONFERENCE DRAFT/EBAUCHE May 19 & 20, 1992 Question 22 Assume a corporation has a minority interest in a joint venture. ...

TOSI- Legislative Timeline July 18, 2017- Tax Planning Using Private Corporations consultation paper including draft legislation October 2, 2017 – End of public consultation period October 2017- Department of Finance Press Releases & Backgrounders December 13, 2017 – Simplified Measures to Address Income Sprinkling including revised Draft Legislation and Explanatory Notes March 20, 2018- Bill C-74, Budget Implementation Act April 2018 – Department of Finance Explanatory Notes June 21, 2018 – Amended TOSI enacted into law, applicable after 2017 Overview “Old” Section 120.4 Kiddie Tax – Basic Framework Subsections 120.4(2) & (3) Applies to “Specified Individuals” Taxes “Split Income” at top individual tax rate Tax reduced only by section 121 and 126 tax credits No reduction for other personal tax credits Underlying policy: restrict income splitting with minors Overview “Old” Section 120.4 Kiddie Tax – Key Concepts “Old” definition of “Specified Individual” An individual: Under age 18; Not non-resident of Canada; and Parent resident in Canada Overview “Old” Section 120.4 Kiddie Tax – Key Concepts Under “old” definition, “Split Income” means: taxable dividends and section 15 benefits from private corporations allocations of partnership income: from property or services provided to business carried on by certain related persons Income from business or rental of property operated by related persons allocations from trust attributable to: taxable dividends and section 15 benefits from private corporations Income from property or services provided to business carried on by related persons Income from business or rental of property operated by related persons Split Income does not include “Excluded Amount” certain bequests received from parent; or by full time students or impaired individuals from any person Split Income does not cover wages and salary (but subject to section 67) Overview Amendments to Section 120.4 “New” TOSI – Policy Background Government’s view that old Kiddie Tax did not sufficiently restrict all income splitting opportunities. ... Yes, if income is private company dividends If other kind of income, check definition of Split Income (i.e. can cover partnership and trust allocations from related business & interest and taxable capital gains)* Is it an Excluded Amount from Split Income (and not subject to TOSI)? ... Key Additions to “Excluded Amount” “Excluded Business” Multiple Businesses- Streaming Where dividends are derived from income earned in more than one business in a corporation – ensuring dividends paid to a specified individual are sourced from the business in which the individual is actively engaged Issues to consider Single vs separate businesses – paragraph 3 of IT206R Dividends paid annually as opposed to periodically Particular situations Loss businesses Large dividends exceeding earnings in recent years Key Additions to “Excluded Amount” “Excluded Business” Compliance Issues Audit Support for Satisfying 20 Hour Work Week Will depend on the facts and circumstances of the case Factors that may be looked at include: Timesheets, Schedules, Logbooks Payroll records Type of business and the duties performed as they relate to the main activities of the business The individual’s education, training and experience Particular knowledge, skills or know-how of the individual Key Additions to “Excluded Amount” “Excluded Business” Compliance Issues: Books and Records – Bright Line Test Test is meant to be objective Best way to document is to maintain records showing hours worked in the year for family members receiving dividends For those relying on test being met in 5 previous years, CRA recognizes that such records may not have been maintained or no longer exist. ...

L'article 2186 du C.c.Q. définit le contrat de société comme étant " par celui lequel les parties conviennent, dans un esprit de collaboration, d'exercer une activité, incluant celle d'exploiter une entreprise, d'y contribuer par la mise en commun de biens, de connaissances ou d'activités et de partager entre elles les bénéfices pécuniaires qui en résultent ". ... Réponse de l'ARC La L.I.R. ne définit pas le terme " société de personnes " qui est un concept de droit privé. ...

La Reine, 2003 DTC 5888, 2003 CAF 22, nous avons affirmé à plusieurs reprises que le terme " personne rattachée à un actionnaire d'une société " prévu au paragraphe 15(2.1) L.I.R. peut inclure une société de personnes. ... Nous avons mentionné à plusieurs reprises que le terme " personne rattachée à un actionnaire d'une société " tel que prévu au paragraphe 15(2.1) L.I.R. peut comprendre une société de personnes. ...

Reasons: See response. 2014 CTF Annual Tax Conference November 30 – December 2, 2014 CRA Round Table Q6 – Subsection 97(2) Canadian Partnership requirement In order for the rollover in subsection 97(2) of the Income Tax Act to be available, the requirement of a "Canadian partnership" must be met. ...