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CLHIA Roundtable – May 2019 Question 6- Application of Exempt Test to Life Insurance Policies issued on Non-Resident Lives Background The preamble to Income Tax Regulation 306(1) indicates that a life insurance policy that is exempt from accrual taxation must, first and foremost, be a life insurance policy (other than an annuity contract, LIA policy, or a deposit fund administration policy). ...

Reasons: A referral to examine the other accounts is sent in specific situations and solely to ensure compliance from the employer. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 15. ...

Reasons: Previous positions. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 8. ...

Reasons: See below. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 13. ...

Reasons: See below. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 1. ...

Reasons: See below. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 9. ...

Based upon its success and reception by the tax service industry, the Government announced in Budget 2019 that it would provide ongoing funding to make the well-received DTS program permanent, improving service for the millions of Canadians who work with tax service providers each year. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 18. ...

Reasons: Legislation and previous positions. 2019 CTF Annual Conference CRA Roundtable Question 8: TOSI – Excluded Business The definition of an excluded amount in subsection 120.4(1) of the Act allows an exemption from the application of tax on split income (TOSI) provided the dividend be derived directly or indirectly from an excluded business of the individual for the year. ...

Reasons: See Below. 2020 STEP CRA Roundtable – November 26, 2020 QUESTION 9. ...

Reasons: Legislation and previous positions. 2020 STEP CRA Roundtable – November 26, 2020 QUESTION 10. ...