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On September 17, 2020 the CRA launched its Update: National Business Resumption Plan – September 17, 2020 to detail the stages of the resumption of various program and corporate activities and operations that had not resumed during the CRA’s critical services phase under the Business Continuity Plan. ... This webpage describes many potential issues, including Income Tax Residency; Carrying on business in Canada/permanent establishment; Cross-border employment income; Waiver Requests – Payments to non-residents for services provided in Canada; Disposition of taxable Canadian property by non-residents of Canada; and Non-Resident Employer Certification and outlines the CRA's approach to address each of them. ...

In 2012, at the STEP Canada / CRA Roundtable, CRA stated that a net capital loss might be available provided the capital loss of a particular year exceeded capital gains of that year and a request is made within 10 years. ... Therefore, a net capital loss may be applied to a particular taxation year that is not open for reassessment if the request to amend the income tax return of the particular year to take into consideration the net capital loss is made within 10 calendar years after the end of the particular taxation year. 2023 CRA STEP Roundtable – June 20, 2023 Question 2. ...

., les montants à utiliser pour les fins de l'impôt de la partie I.3 L.I.R. sont ceux qui figurent au bilan présenté aux actionnaires, nous sommes d'avis que les montants des dettes qui font l'objet de chèques en circulation ne peuvent être inclus dans le calcul du capital que jusqu'à concurrence du montant inscrit au compte du passif à court terme " excédent des chèques en circulation sur le solde bancaire " au bilan, dans la mesure où ces dettes seraient autrement incluses dans le calcul du capital. 2. ...

Dans une interprétation technique (note de bas de page 2), l'ARC a cependant statué qu'" en général " les dispositions du paragraphe 51(1) L.I.R. ne pourraient s'appliquer lorsqu'une société émet des actions de son capital-actions qu'elle n'est pas légalement autorisée à émettre lors de l'échange, car le contribuable n'acquiert pas d'actions à ce moment. a) Pouvez-vous nous confirmer que la position administrative de l'ARC, telle que stipulée au paragraphe 35 du IT-291R3 est toujours valide? ... En effet, le paragraphe 51(1) édicte que: " Lorsqu'un contribuable acquiert d'une société une action du capital-actions de la société en échange d'une immobilisation du contribuable... ". L'ARC est d'avis que, le paragraphe 51(1) est clair quant au caractère simultané entre, d'une part, la remise, par le contribuable, du bien échangé et, d'autre part, la réception, par ce même contribuable de la contrepartie de l'échange, soit une action du capital-actions émise en bonne et due forme par la société avec laquelle le contribuable transige. ...

Prepared by Simon Leung Date: May 7, 2004 File #: 2004-007213 ...

While there has been a great deal of debate and CRA commentary on this issue, we would ask CRA to expand its commentary on the meaning of the words contained in subsection 84(2) … "the winding-up, discontinuance or reorganization of its business"… Of particular interest is CRA's view on what constitutes a business for purposes of subsection 84(2) and whether CRA would differentiate between a corporation carrying on an active business and a corporation carrying on a business of earning income from property. ...

" The definition "contribution of property" in the Guide reads as follows: Contribution of property – generally refers to a transfer or loan of property, other than an arm's length transfer, to a non-resident trust including: a series of transfers or loans that results in a transfer or loan to the non-resident trust; and a transfer or loan made as a result of a transfer or loan involving the non-resident trust. ...

Ontario CTF Conference – October 30, 2012 Question 14 There can be an issue when an estate elects under subsection 164(6) to apply a capital loss to the terminal return of the deceased. ...

Catherine Ayotte 819-243-7306 2014-053828 FOOTNOTES 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, interprétation technique 9606425 – Leveraged Life Insurance, 9 avril, 1996 ...

CTF 2010 – November 28, 2010 NPOs Carrying on Business for Profit Question 11 Can the CRA comment on its views regarding the determination of when a not-for-profit entity (NPO) is carrying on a business for profit for the purposes of the tax exemption in paragraph 149(1)(l)? ...