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. … Under section 1 of the Regulations, a bank is defined for purposes of the Regulations in respect of a fiscal year to not include an insurer. ...

Income Tax Mandatory Disclosure Rules Consultation: Sample Notifiable Transactions (Finance Release Webpage), 4 February 2022-- summary under Section 123.3 Summary Under Tax Topics- Income Tax Act- Section 123.3 The notifiable transactions designated by CRA pursuant to draft s. 237.4(3) with the concurrence of Finance include: Foreign continuance A corporation holding assets that are or will become investment assets continues from Canada to the corporate laws of a foreign jurisdiction, so that it ceases to be a “Canadian corporation” and a CCPC (so that it is not subject to additional tax under ss. 123.3 and 123.4) – but maintains its central management and control in Canada so that it is not subject to the emigration rules or the foreign accrual property income regime. ...

. … The supply of a VPI made to a Canadian resident is subject to the same GST/HST tax treatment regardless of whether the person supplying the VPI was the person that acted as a miner with respect to the issuance of the VPI or is another person involved in the making of a supply of a VPI. ...

25 March 2021 CBA Commodity Taxes Roundtable, Q.9-- summary under Subsection 296(2.1) Summary Under Tax Topics- Excise Tax Act- Section 296- Subsection 296(2.1) CRA is required to allow unclaimed rebates when assessing under s. 296 without first requiring the receipt of rebate applications CRA stated that “[w]e confirm and agree with” the presented proposition: [T]hat the effect of s. 296(2.1)(c), as confirmed in the UPS case, is that, provided all the other conditions of s. 296(2.1) are met, unclaimed rebates are to be allowed notwithstanding that the normal rebate application period has not expired, regardless of whether the person claimed a rebate …. ...

25 March 2021 CBA Commodity Taxes Roundtable, Q.10-- summary under Subsection 281.1(1) Summary Under Tax Topics- Excise Tax Act- Section 281.1- Subsection 281.1(1) CRA initially imposes instalment interest on VDP-accepted wash transactions “given … system limitations” CRA accepts a voluntary disclosure for a wash transaction, so that the supplier is granted full relief from penalties and reduces the applicable interest rate to 0% for each of the reporting periods that was accepted under the voluntary disclosure. ...

Modernizing and Strengthening the General Anti-Avoidance Rule, Department of Finance Consultation Paper, 11 August 2022-- summary under Subsection 245(3) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(3) Narrowing “bona fide purpose” It may be appropriate to provide that a “ bona fide purpose” does not include foreign (or provincial) tax savings (contrary to what was suggested obiter by the TCC in Loblaw), and perhaps the same should be done for creditor proofing (whose presence as a purpose may be “particularly difficult for the Crown to confirm or refute” (p. 12). ...

Since C owns as trustee, C must file a return for the 2022 year – but does not have to pay tax for C’s 100% ownership interest because C owns the property solely as the trustee of a specified Canadian trust. ...

. … You must file an annual return with the Canada Revenue Agency (CRA) on or before April 30 for each residential property that you own on December 31 of the preceding calendar year. ...

CRA responded that s. 301(3) “allows an Appeals Officer to exercise their judgement to make an upward adjustment with respect to a matter under dispute, or a related matter within the same period under objection, where the matter is of relative importance, including being in relation to the FMV of a disputed property” – and also indicated that “[a]ny upward adjustment must be approved by the Appeals Officer’s manager or the Chief of Appeals.” ...

Underused Housing Tax Notice UHTN15, Questions and Answers About the Underused Housing Tax, 17 April 2023-- summary under Taxable Value Summary Under Tax Topics- Other Legislation/Constitution- Federal- Underused Housing Tax Act- Section 2- Taxable Value Assessed value used even where excess land (para. 2.1) Where, for example, the assessed value of a 10 hectare plot of land reflects the value of land (9.5 hectares) that is not necessary for the use of the house on the land as a residence, the taxable value of that property nonetheless is based on that assessed value, unless an election is made to use the FMV of the residential property (which generally would only include the ½ hectare). ...