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. ¶1.71 – 1.75 (formerly included in ¶32 of IT-533) have been revised and expanded to reflect the CRA’s views and to clarify the entities within a corporate group who may undertake a loss consolidation arrangement. ¶1.81- 1.83 (formerly included in ¶5 of IT-533) concerning the deductibility of compound interest have been expanded. ¶1.84- 1.86 have been added to discuss the deductibility of interest on a policy loan under paragraphs 20(1)(c) and (d), which was previously described in Interpretation Bulletin IT-355 (Cancelled). ¶1.87- 1.90 have been added to address the deductibility of interest arising with respect to 10/8 policies, and the introduction of subsection 20(2.01), which was added by S.C. 2013, c. 40, s. 11(4), effective for tax years ending after March 20, 2013. ¶1.92 (formerly included in ¶35 of IT-533) has been expanded to provide an additional example of a property that may be provided as security for a loan. ¶1.93 (formerly included in ¶36 of IT-533) has been amended to remove the reference to Gifford which is no longer pending and expanded to discuss further the deduction of interest expense on amounts payable for service costs. ¶1.99 (formerly included in ¶41 of IT-533) has been revised for greater clarity. ¶1.100 (formerly included in ¶42 of IT-533) has been expanded to include reference to subsection 18.3(3), interest on a liability of an entity that is a stapled security, added by S.C. 2013, c. 40, s. 10(1). ...

The amount of land that is reasonably necessary for the use and enjoyment of the building as a place of residence is discussed in Policy Statement P-069 entitled " Land allowance for Residential Complex". ...

This bulletin discusses the tax treatment of transactions in commodity futures, debt obligation futures (for example, GNMA 8 % Futures) and actual commodities for which a futures market exists. ...

The deemed proceeds of disposition under paragraph 20(1)(a) are then calculated as follows: 20(1) Capital cost $100 (ITAR) Proceeds of disposition as otherwise determined $115 less: FMV on Valuation Day 105 10 Deemed proceeds $110 less: Capital cost 100 Capital gain $ 10 The donor therefore is subject to tax on the recapture of CCA of $25 and on $1.50 (the taxable capital gain of $7.50 less the $6 capital gains deduction). 20(1)(b)(i) (ITAR) The donee is deemed to acquire the depreciable property at a capital cost of $110 for all purposes of the Act except where paragraph 13(7)(e) applies. 13(7)(e)(i) In such a case the donee's capital cost for purposes of paragraphs 8(1)(j) and (p), sections 13 and 20 and any regulations made for the purpose of paragraph 20(1)(a), will be $101.50 determined as follows Capital cost to donor immediately before the transfer $100.00 Plus: 3/4 of the donor's proceeds of disposition $110 less:- the donor's capital cost immediately before the transfer $100- 4/3 of the donor's capital gains deduction (4/3 x $6) 8 3/4 x 2 108 1.50 Donee's capital cost $101.50 5. ...

Exporters must complete the general registration form B253, Softwood Lumber Products Export Charge Registration Form, and the supplement, form B253-1, Softwood Lumber Products Export Charge Registration Form – Independent Remanufacturer Supplement. ...

For more information, see Excise and GST/HST News – No. 83 (Winter 2012). ...

" For the purpose of the disbursement quota, property includes any real estate or personal property that was not directly used in charitable activities or administration. ...

Education savings rollover election- prescribed information The following information must be included in the education savings rollover election document: Rollover amount RDSP issuer name, specimen plan name, specimen plan number, and contract number RDSP / RESP beneficiary name, SIN RDSP holder name, SIN/BN RESP subscriber name, SIN RESP promoter name, specimen plan name, specimen plan number and contract number RESP promoter’s address Space for the RESP subscriber’s signature and date Space for the RESP promoter's (authorized person) signature and date Space for the RDSP holder’s signature and date Space for the RDSP issuer’s (authorized person) signature and date Withdrawal requirements from an SDSP Previously, the yearly minimum withdrawal requirement from a specified disability savings plan (SDSP) applied only to plans in a PGAP year. ...

In this case, Form RC4616 must be filed (that is, received by the CRA) on or before April 30, 2016 – the due date of the return for Corporation X. 3. ...

For additional information on sales of used houses refer to GST/HST Info Sheet, Sales by Individuals of Owner-Occupied Homes and GST/HST Memorandum 19.2.1, Residential Real Property – Sales. ...