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Nous informerons les sociétés de l'impact des IFRS sur le calcul du revenu imposable dans une prochaine parution d'un bulletin de nouvelles techniques et / ou sur notre site internet, dès que notre étude sera complétée. ...

Sherry Thomson International & Trusts Division Income Tax Rulings Directorate ENDNOTES 1 'The OECD Commentary states that in "abusive situations" the formal legal employment relationship should be ignored and an analysis of the functions performed should be undertaken in order to determine who the true employer is. ...

Comme le fédéral considère que la société n'a pas de revenu gagné dans une province alors qu'au contraire, le Québec considère que cette même société y a un établissement et qu'elle est redevable de l'impôt québécois, la société subit une augmentation de 10 % de son taux combiné d'impôt. ...

Sherry Thomson / Lori Carruthers 2017-072415 November 21, 2017 ...

Celles procurant un avantage similaire aux frais d'incorporation pourraient être incluses dans le MCIA et une déduction de 7 % du MCIA serait admise en vertu de l'alinéa 20(1)b). ...

Raisons POUR POSITION ADOPTÉE: Trans-Prairie Pipelines Ltd. 70 DTC 6351 et dossiers 2000-003376 & 2000-005547. ...

Paragraph 9 of D13-1-3 highlights the fact that we are dealing with two very different pieces of legislation when it states, "... where it is determined that a business entity is a resident, carrying business, or maintaining a permanent establishment in Canada for valuation purposes, this, in itself, in no way establishes that the entity would be considered to be a resident, carrying on business, or maintaining a permanent establishment in Canada for the purposes of the Income Tax Act.... ...

Those taxpayers that are considered high risk per the work plan will be selected for a full compliance audit starting at the Tier III – Risk Assessment and Validation stage. ...

The income tax treatment applicable to such a situation is discussed in paragraph 1.44 of Folio S5-F2-C1- Foreign Tax Credit, which states, in part: “If the taxpayer has overpaid the tax, the overpayment is not allowable as a foreign tax credit …. ...

This is claimed by filing form T3A – Request for Loss Carryback by a Trust. ...