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D'autres exigences sont prévues au paragraphe 86.1(2) L.I.R. pour qu'il s'agisse d'une « distribution admissible ». ... Ceci dit, pour de nombreux contribuables qui ne sont pas des spécialistes en fiscalité, ces dispositions peu connues ont pu faire en sorte qu'ils n'ont pas tiré avantage de ces règles avantageuses, souvent par ignorance d'un choix possible ou même, dans certains cas, de l'ignorance qu'une telle distribution « admissible » a eu lieu. ... Afin d'aider les contribuables à prendre une décision de produire ou non un choix tardif, l'ARC peut-elle nous indiquer, de façon concrète et pratique, si la production d'un choix tardif est généralement acceptée sans l'application de la pénalité de 100 $ par mois (maximum 8 000 $) ou avec la pénalité de 100 $ par mois si l'absence de production d'un choix au moment exigé résulte uniquement de l'ignorance du choix existant prévu à l'article 86.1 L.I.R. ou de l'ignorance qu'il y a eu une distribution admissible? ...

21 May 1992 Internal T.I. 9210827 F- Pre-Production Expenses & 24(1) Unedited CRA Tags 18(1)(a), 9   921082   Glen Thornley   (613) 957-2101 May 21, 1992 S. ...

The definitions of SR & ED and expenditures on SR & ED are contained in paragraph 37(7)(b) and 37(7)(c) of the Act. ... The bidding costs may or may not eventually lead to the taxpayer receiving an SR & ED contract and SR & ED subsequently occurring. ... In addition, it may find that although 901 of its revenue is derived from Sfi & ED, less than 90% of its expenditures relate to SR & ED. ...

The definitions of SR & ED and expenditures on SR & ED are contained in paragraph 37(7)(b) and 37(7)(c) of the Act. ... The bidding costs may or may not eventually lead to the taxpayer receiving an SR & ED contract and SR & ED subsequently occurring. ... In addition, it may find that although 90% of its revenue is derived from SR & ED, less than 90% of its expenditures relate to SR & ED. ...

28 May 2013 Internal T.I. 2013-0476381I7- Deemed Resident Trusts & Foreign Tax Credit CRA Tags 94(3) 94(1)(c) 126(1) Principal Issues: For the purposes of the foreign tax credit, will the amount of U.S. taxes paid on the actual disposition of marketable securities by the deemed resident trust need to be pro-rated to reflect the portion of the taxable capital gain that is subject to tax in Canada under proposed 94(3)(b)? ... In the October 24, 2012 Notice of Ways and Means Motion, the proposed legislation changed the non-resident trust rules as follows: 7. (1) Section 94 of the Act is replaced by the following: 94(3) If at a specified time in a trust's particular taxation year (other than a trust that is, at that time, an exempt foreign trust) the trust is non-resident (determined without reference to this subsection) and, at that time, there is a resident contributor to the trust or a resident beneficiary under the trust, (a) The trust is deemed to be resident in Canada throughout the particular taxation year for the purposes of (i) Section 2, (ii) … (iii) … (iv) … (v) … (vi) … (vii) … (viii) Determining the liability of the trust for tax under Part I, and under Part XIII on amounts paid or credited (in this paragraph having the meaning assigned by Part XIII) to the trust, (ix)... (x) …(b) No deduction shall be made under subsection 20(11) by the trust in computing its income for the particular taxation year, and for the purposes of applying subsection 20(12) and section 126 to the trust for the particular taxation year (i) In determining the non-business income tax (in this paragraph as defined by subsection 126(7)) paid by the trust for the particular taxation year, paragraph (b) of the definition "non-business income tax" does not apply, and (ii) If, at that specified time, the trust is resident in a country other than Canada, (A) The trust's income for the particular taxation year is deemed to be from sources in that country and not to be from any other source, and (B) The business-income tax (in this paragraph as defined by subsection 126(7)), and the non-business-income tax, paid by the trust for the particular taxation year are deemed to have been paid by the trust to the government of that country and not to any other government; (c) … Under proposed subparagraph 94(3)(b)(ii), there is no limiting wording that is similar to the current wording in clause 94(1)(c)(ii)(B) of the Act which requires that the foreign tax paid "can reasonably be regarded as having been paid in respect of that income" in order to qualify for the foreign tax credit. ...

10 December 1981 Income Tax Severed Letter RRRR52- Policy — contributors to non-resident trust Unedited CRA Tags 94(1)(b)(i)(B) Policy Decision File Subsection 94(1) Non-resident Trust Clause 94(1)(b)(i)(B) of the Income Tax Act requires that a contributor to a non-resident trust be resident in Canada at any time in the 18-month period before the end of "that year". ... Department's Position "... that year... " referred to in clause 94(1)(b)(i)(B) is the "... taxation year of the trust... " referred to in the first line of paragraph 94(1)(b). ...