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Position Adoptée: Le pourcentage de contrôle (plus de 40 %) se calcule en fonction du nombre d'actions votantes. ... RAISON POUR POSITION ADOPTÉE: Notion de contrôle TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2003 Question 19 Emploi assurable " N'est pas un emploi assurable, l'emploi d'une personne au service d'une personne morale si cette personne contrôle plus de quarante pour cent des actions avec droit de vote de cette personne morale ". Pouvez-vous nous confirmer que le pourcentage (plus de 40 %) se calcule bien en fonction du nombre d'actions votantes et non en fonction du nombre de votes que procurent ces actions? ...

Elles sont décrites à la définition de " fiducie étrangère exempte " au paragraphe 94(1) L.I.R. ...

., l'ARC a mentionné qu'elle n'avait pas établi de critères précis pour déterminer si un avantage fiscal existe dans une situation donnée et quels devraient être les " attributs fiscaux " des contribuables impliqués. ...

Réponse de l'ADRC Le paragraphe 1100(1.11) du Règlement stipule qu'un bien amortissable (sauf certains biens exclus mentionnés au paragraphe 1100(1.13)) est un " bien de location déterminé " pour l'application de l'article 1100 du Règlement, si, entre autres, le bien est utilisé par le contribuable en vue de gagner un revenu brut de loyer ou de location, le bien fait l'objet d'un bail d'une durée de plus d'un an et les biens visés par le bail sont des biens corporels ayant une juste valeur marchande globale de plus de 25 000 $. ...

However, as a matter of practice, all APAs entered into by the CRA include a series of critical assumptions – that, if breached, may require that the terms of the APA be re-visited. ... That is not to say that certain allowances (for example – the use of limits / critical assumptions to collar or point to a specific return within a range) will not be required for certain taxation years over a proposed APA term; however, when and how this is implemented will be addressed on a case-by-case basis. ...

Unedited CRA Tags 55(3)(a), 55(2)   Author: Simon Leung File: 921135 April 28, 1992 PRAIRIE TAX CONFERENCE DRAFT/EBAUCHE May 19 & 20, 1992 Question 24 Mr. ... The exemption contained in paragraph 55(3)(a) of the Act would not apply to this series of transactions because the deemed dividend would be received by Xco or Yco, as part of a series of transactions or events, that resulted in (i)     a disposition of property (i.e. the common shares of Opco) to Eco with which both Xco and Yco deal at arm's length; and (ii)     a significant increase in the interest in Opco by Eco and in Eco by E who deal at arm's length with Xco and Yco. ...

Reasons: According to the law and previous positions. 2022 STEP CRA Roundtable – June 15, 2022 QUESTION 8. ... CRA Response For the purposes of our response, it is assumed that each of the businesses described above is a “related business” – as that term is defined in subsection 120.4(1) – in respect of both spouses. ...

Reasons: The language in IT-426R. 2022 CTF Annual CRA Round Table – November 29, 2022 Question 11 – Shares Sold Subject to an Earnout Agreement In the Interpretation Bulletin IT-426R “Shares Sold Subject to an Earnout Agreement” (September 28, 2004) [archived] (“IT-426R”) the Canada Revenue Agency (“CRA”) describes the cost recovery method of reporting gains or losses on the sale of shares subject to an earnout agreement. ...

At the 2010 CTF National Conference CRA Round Table, the CRA commented that the findings of the NPO Risk Identification Project would "increase the CRA's information about the NPO sector and […] assist in the determination of:- the level of non-compliance in the sector;- any significant data gaps that may require mandatory filing of prescribed forms; and – whether recommendations to the Department of Finance for more robust legislation are necessary". a) Can the CRA provide an update on the status of the NPO Risk Identification Project? ... For example, assume an organization – that is not a charity – is organized exclusively for a purpose other than profit. a) Could the organization put on an event connected to its not-for-profit activities that is intended to generate a profit? ...

NR4) even though the amount paid was not subject to withholding tax under Part XIII or XIII.2 of the Act. 2017 International Fiscal Association Conference CRA Roundtable Question 8 – NR4 reporting for non-taxable amounts In prior years, CRA Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting commented that an information return is required with respect to amounts paid or credited under Part XIII that are subject to withholding under Part XIII. ...