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Alternativement, l'alinéa 12(1)b) de la Loi pourrait être invoqué; tel que précisé au paragraphe 5 du bulletin d'interprétation IT-170R: « le Ministère est d'avis que, aux fins de l'impôt, il doit être tenu compte du prix de vente d'un bien vendu lorsque le vendeur a le droit absolu, mais pas nécessairement immédiat, d'être payé.» ...

Les actions privilégiées de la société de gestion détenues par le particulier ont un prix de base rajusté (PBR) et une juste valeur marchande de 400 000 $ suite à la cristallisation du gain en capital, et un bas capital versé. ...

A each own 50 % of the issued and outstanding shares of the capital stock of Opco 2; Opco 1 and Opco 2 are both private corporations as that expression is defined in subsection 89(1); and Mr. ...

No. 2010-0373271C6 [October 8, 2010]: The CRA stated that “in the context of subsection 86(1) …, a reorganization of the capital of a corporation should normally require amendments to the articles of incorporation.” ...

The CRA will not challenge a deduction under paragraph 20(1)(ww) for any portion of an individual's split income that relates to the taxable capital gain. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 9. ...

There will be further expansion to service offerings as early as February 2024. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 13. ...

However, the policy also provides certain situations in which a late-filed section 216 return will not be accepted. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 11. ...

" Members of the tax community have expressed concern that the provisions could be applied to result in the same $900 resulting in two capital gains – one on the disposition without subparagraph (j)(i) of the definition of proceeds of disposition applying, and a second one under paragraph 55(2)(b). ...

Cette position est à l'effet que: "[...] rien n'empêche la création de parts assorties à des droits privilégiés en ce qui concerne le partage des revenus, des pertes ou des autres attributs de la société de personnes. ... Lucie Allaire (613) 957-2046 Le 8 octobre 2010 2010-037336 NOTES DE BAS DE PAGE En raison des exigences de nos systèmes, les notes de bas de page contenues dans le document original sont reproduites ci-dessous: 1 AGENCE DU REVENU DU CANADA, Nouvelles techniques no 30, le 21 mai 2004, question 6. 2 " Practitionner/CRA Round Table", dans 2007 STEP Canada National Conference, 8 juin 2007, question 18. 3 2009 D.T.C. 1394 (C.C.I.) ...

The project aims to address international tax planning strategies used by multinational enterprises to inappropriately minimize their taxes, for example, by shifting taxable profits away from the jurisdictions where the economic activity has taken place. […] These multilateral efforts are consistent with the Government’s ongoing commitment to protect the Canadian revenue base and ensure tax fairness. ... For the purposes of providing interpretive guidance on the application of the PPT, thirteen examples were included in the 2015 OECD’s Action 6 Final Report – Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (pages 57 to 64): https://read.oecd-ilibrary.org/taxation/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-action-6-2015-final-report_9789264241695-en#page18. ...