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Reasons: Prior positions. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 12. ...

Position: Question of fact and will depend whether one of the reasons for Opco paying the dividends to the Holdcos can reasonably be considered to be to reduce the amount of the "adjusted aggregate investment income" of the associated group for the purposes of the "passive income reduction" rule in paragraph 125(5.1)(b). 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 16. ...

Reasons: See below. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 2. ...

Reasons: Individual is actively engaged in the activities of Opco's business based on the facts and circumstances and work performed. 2019 STEP CRA Roundtable – June 7, 2019 QUESTION 3. ...

Reasons: See comments. 2019 CTF Annual Conference CRA Roundtable Question 9: TOSI – Excluded Amount and the Non-Related Business Exception For individuals age eighteen or over, income which is not derived directly or indirectly from a related business in respect of the individual is an “excluded amount” (subparagraph (e)(i) of the definition of that term in subsection 120.4(1)). ...

Reasons: Our position remains unchanged, factors that allow for a public company to declare an eligible dividend are not applicable for CCPCs. 2019 CTF Annual Conference CRA Roundtable Question 16: Eligible Dividend Designations – Private Corporations In order for a dividend to be an eligible dividend, subsection 89(14) requires that the dividend must be designated as such by notifying the dividend recipient in writing at the time the dividend is paid. ...

Reasons: See below. 2020 STEP CRA Roundtable – November 26, 2020 QUESTION 11. ...

Reasons: The definition of "outstanding amount" in subsection 74.4(3). 2020 CTF Annual CRA Round Table – October 27, 2020 Question 10: Refreezes and Subsection 74.4(2) Corporate Attribution Refreeze transactions generally involve an individual exchanging preferred shares received on an earlier estate freeze for newly issued preferred shares with a redemption amount equal to the current (lower) equity value of the underlying corporation. ...

Prêt d’un individu sans intérêt à une société étrangère – interaction entre les articles 247 et 17 LIR La Loi de l’impôt sur le revenu comprend une disposition visant à prévoir l’inclusion d’une somme dans les revenus d’une société résidant au Canada lorsque celle-ci effectue un prêt à une personne non-résidente et que le taux d’intérêt exigé par la société est inférieur au taux prescrit dans la Loi de l’impôt sur le revenu. ...

Reasons: See below. 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 5. ...