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Technical interpretation # 2004-0065441C6 confirmed that a rollover under subsection 148(8) would not apply to a transfer of a life insurance policy under which more than one person is insured regardless of whether all the lives insured meet the definition of child under this provision. ... The CRA has also confirmed that the rollover would apply where a child is the only remaining life insured under a joint last to die contract with a parent and child, under which the child is a successor owner. (# 2005-0116681C6 dated May 3, 2005). ...

Principales Questions: Règles transitoires suite au changement de position du # 6 du IT-430R3? ... Le numéro 6 du bulletin IT-430R3 est révisé en ce sens. ” La modification prend effet à l’égard des produits de police d’assurance-vie reçus le ou après le 10 février 1997. ...

Monsieur X est également l'unique actionnaire de Investco Inc. qui a cumulé des pertes autres qu'en capital totalisant 250 000 $. ... Les honoraires versés annuellement à Investco Inc. par Opco Inc. seront de 75 000 $. ...

Reasons: See below. 2021 STEP CRA Roundtable – June 15, 2021 QUESTION 1. ... If the trust does not have liquidity to pay its “departure tax”, its trustee(s) would likely seek to defer the amount owing by providing security pursuant to the provisions of subsections 220(4.5) – (4.54) (noting that the relief provided for in subsection 220(4.51) does not apply to a trust). a) From an administrative perspective, could the CRA provide its general comments on how it deals with security issues with a trust vs an individual? ...

Et inversement, si un groupe de personnes non-résidentes détenait le contrôle effectif (plus de 50 % des actions) d'une société et que des personnes résidentes du Canada pour les fins de la L.I.R. avaient ensemble, l'option d'acheter 51 % des actions émises et en circulation du capital-actions de la société, la société ne serait pas pour autant une SPCC. b) Exercice simultané des options Si un actionnaire minoritaire non-résident d'une société (dont la majorité des actions votantes serait détenue par des personnes résidentes du Canada pour les fins de la L.I.R.), détenait des options d'achat d'actions du trésor de cette société dont l'exercice lui donnerait le contrôle effectif, alors cette société ne serait pas une SPCC. ... Conversely, where a group of non-resident persons had de jure control (more than 50 % of the shares) of a corporation, this corporation would nevertheless not be a CCPC if persons resident in Canada for the purposes of the I.T.A. together had options to purchase 51 % of the issued and outstanding shares of the capital stock of the corporation. b) Simultaneous Exercise of Options If a non-resident minority shareholder of a corporation (the majority of the voting shares are held by persons resident in Canada for the purposes of the I.T.A.) held stock options (for treasury shares) granted by the corporation that if exercised would result in de jure control of the corporation by this shareholder, the corporation would not be a CCPC. ...

The formula to do the allocation of DSI would be as follows: DSI on the shares of Newco: DSI of Opco prior to reorg X cost amount of assets transferred to Newco / total cost amount of assets of Opco prior to reorg DSI on the shares of Opco after reorg: DSI of Opco prior to reorg X cost amount of assets retained by Opco / total cost amount of assets of Opco prior to reorg Example 2 [basic example that illustrates split of ISI] In this situation, Opco did not realize any income. ... The formula for calculating ISI (below the Newco level) should be as follows: ISI on the shares of Newco: ISI to Holdco on the shares of Opco (that excludes the DSI of Opco) prior to reorg X ISI to Holdco of entities held by Opco that are transferred over to Newco / total ISI to Holdco of all entities held by Opco prior to reorg ISI on the shares of Opco after reorg: ISI to Holdco on the shares of Opco prior to reorg X ISI to Holdco of entities held by Opco that are retained by Opco / total ISI to Holdco of all entities held by Opco prior to reorg Example 3 [example that shows the interaction of outside ACB and inside ACB] In this scenario, Holdco acquired Opco for $300 a few years ago. ... The formula for calculating ISI (below the Newco level) as reflected in slide #2 should still be valid and the calculation would be as follows: ISI on the shares of Newco: ISI of Opco (that excludes the DSI of Opco) prior to reorg X ISI of entities transferred over to Newco / total ISI of all entities held by Opco prior to reorg ISI on the shares of Opco after reorg: ISI of Opco prior to reorg X ISI of entities retained by Opco / total ISI of all entities held by Opco prior to reorg Example 4 This is the same as Example 3, except that Subco1 has realized DSI of $500 after the acquisition of Opco by Holdco. ...

& 2. The residence of a trust in Canada, or in a particular province, is a question of fact, to be determined based on the unique facts in each case. ...

National CTF Conference November 27 – 29, 2011 Question 24 Please provide CRA's views as to the deductibility of interest on funds borrowed to finance a repayment of capital by a public company, in circumstances where the paid-up capital of the shares exceeds the return of capital, but subsection 84(4.1) applies to recharacterize the return of capital as a dividend. ...

CALU CRA Roundtable – May 2014 Question 2 Update on Folio Project The Income Tax Rulings Directorate has started to update and improve the technical content contained in Interpretation Bulletins through the creation of a new technical tax publication called Income Tax Folios. ...

Reasons: See below. 2010 CTF Conference – November 28, 2010 Flow-through Shares Question 19 Does the CRA consider that Canadian exploration expenses (CEE) can be renounced under a unit flow-through share agreement in respect of the portion of the subscription price allocated to a warrant to acquire a share that is not a flow-through share under both the current and proposed definitions of "flow-through share" in subsection 66(15)? ...