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Position: The position set out at the 1991 CTF differs from the situation described in subsequent letters, including CRA document 2000-0023997 & 2000-001255. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 10 OCTOBRE 2014 APFF- CONGRÈS 2014 Question 26 Coût réputé d'une immobilisation acquise d'un non-résident avec lien de dépendance L'alinéa 69(1)c) L.I.R. édicte que le contribuable qui acquiert un bien par donation, legs ou succession (…) est réputé acquérir le bien à sa JVM. ...

(note de bas de page 1) En bref, selon cette méthode, toutes les automobiles qui sont mises à la disposition d'un employé à tout moment durant l'année civile sont regroupées dans des fourchettes de prix d'achat ne dépassant pas 5 000 $ et le coût moyen de chaque fourchette devient le coût d'achat des automobiles mises à la disposition de l'employé pour la période. ...

CTF Sixty-Second Annual Tax Conference November 28 – 30, 2010 Debt Forgiveness Question 1 Pursuant to the definition in subsection 80(1) of the Income Tax Act, the forgiven amount, at any time, in respect of a commercial obligation is the amount determined by the formula "A- B" where A is the lesser of the amount for which the obligation was issued or the principal amount of the obligation, and where B, in a situation where the debtor is a bankrupt at that time, is the principal amount of the obligation. ...

Reasons: CRA's policy positions. 2014 CTF Annual Tax Conference November 30 – December 2, 2014 CRA Round Table Question 2: Loss Consolidations Dividend Spread and Independent Source of Income Question In certain loss consolidation arrangements, a profitable taxable Canadian corporation ("Profitco") is related or affiliated to a taxable Canadian corporation that has incurred non-capital losses ("Lossco"). ...

STEP CRA Roundtable – June 2012 QUESTION 9 On death, where property is transferred to a spouse or a spousal trust, it is possible to elect for the transfer to occur at fair market value rather than tax cost. ...

CALU CRA Roundtable – May 2014 Question 1- LIA Policies Background Changes resulting from Budget 2013 have eliminated many of the tax benefits associated with leveraged insured annuities (LIA). ...

Evidence of payable to Minor from Trust Position: 1.Promissory note to Guardian Reasons: 1.Issue dealt with previously see 2010 Step q.2 Ontario CTF Conference – October 30, 2012 Question-20 This question deals with CRA's view on a demand loan to a minor beneficiary issued as "payment" for income designated from a trust. ...

10 June 2013 STEP Roundtable, 2013-0480261C6- 2013 STEP Roundtable Question 1 CRA Tags 120.4 Principal Issues: Kiddie Tax Position: Various questions Reasons: General comments provided 2013 STEP CANADA ROUNDTABLE, June 10 & 11, 2013 QUESTION 1. ...

Position: Yes Reasons: In cases where services are subcontracted to a Canadian resident entity for an arm's length fee, the correct amount of income will be taxable in Canada, without creating an undue administrative burden on US resident. 2011 CTF – November 2011 Question 25 Canada-US Tax Convention- Permanent establishment Part A A US company ("USCo") enters into a contract to provide consulting services to Canco, an arm's length customer resident in Canada. ...