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Au moment X+2, ACO verse, conformément au paragraphe 83(2) L.I.R., un dividende en capital au montant de 100 $ sur les actions ordinaires de catégorie B de son capital-actions, lesquelles sont détenues par DCO. ... À l’égard de transactions autres que celles décrites au Bulletin d’interprétation IT-146R4, il demeure toujours important de déterminer si l’un des principaux objets de l’acquisition d’une action – ou une action qui lui est substituée – par une opération ou une série d’opérations est de recevoir un dividende en capital. ... Dans ces cas, le paragraphe 83(2.1) L.I.R. pourrait s’appliquer lorsqu’un examen de l’ensemble des circonstances entourant une opération ou une série d’opérations démontre que l’un des principaux objets de l’acquisition d’une action – ou une action qui lui est substituée – est de recevoir un dividende en capital. ...

La provision d'impôt sur l'état des résultats de la corporation est de 400 $, dont 100 $ représentent l'impôt des grandes corporations pour l'année en cours. Aux fins du paragraphe 55(2) de la Loi, le montant que la corporation ajoute au «revenu sauf» pour l'année en cours est-il de 600 $ ou de 700 $? ... Le total majoré des retenues à la source est calculé au moyen de la formule suivante: Paiement requis = taux d'impôt X paiement de l'intérêt 100 moins le taux d'impôt Par exemple, les retenues à la source qu'il faut verser sur un paiement d'intérêt de 1 000 $, en supposant un taux de retenues à la source de 15 %, se calculent comme suit: 15 X 1 000 $ = 176,47 (100- 15) Convention fiscale entre le Canada et les É. ...

10 October 2008 Roundtable, 2008-0284441C6 F- Stock Options / Superficial Loss Unedited CRA Tags 54 Principal Issues: In a given fact situation, whether two stock options to acquire shares of the same class of shares of a corporation are identical properties, for the purpose of the superficial loss rules under section 54, if either the agreed-upon exercise price or the exercise period are different? ... APFF- Table ronde sur la fiscalité des stratégies financières et des instruments financiers- CONGRÈS 2008 Question 5 Bien identiques- deux options sur une même action L'article 54 L.I.R. définit "perte apparente" comme suit: Perte d'un contribuable résultant de la disposition d'un bien, dans le cas où, à la fois: a) au cours de la période qui commence 30 jours avant la disposition et se termine 30 jours après cette disposition, le contribuable ou une personne affiliée à celui-ci acquiert le même bien ou un bien identique (appelés "bien de remplacement" à la présente définition); [...] ... Selon la définition de " perte apparente ", une option d'achat d'actions de Société A est réputée être identique aux actions de Société A. ...

28 November 2010 CTF Roundtable, 2013-0487431C6- Value of Vote-Only Shares – 2010 CTF Conference CRA Tags 104(4)(a) 70(5) Principal Issues: Estate Freeze Valuation of Shares. ... Reasons: See below. 2010 CTF Conference – November 28, 2010 Value of Vote-Only Shares – Question 17 Question: At the 2009 British Columbia Tax Conference the CRA stated that in the context of an estate freeze of a Canadian-controlled private corporation, where the freezor, as part of the estate freeze, keeps controlling non-participating preference shares in order to protect his economic interest in the corporation, the CRA generally accepts not to take into account any premium that could be attributable to such shares for the purposes of subsection 70(5). ... Response — The CRA does not have an established position on valuing different types of property. ...

15 June 2022 STEP Roundtable Q. 13, 2022-0929381C6- 164(6) – Amending Deceased’s Final T1 Return Unedited CRA Tags 164(3)(d); 164(5)(d),(i),(j) and (k); 164(6) Principal Issues: 1. ... Paragraphs 164(5)(d), (i), (j) and (k) apply for the purpose of the interest refund rules in subsection 164(3) and deem the overpayment to have arisen on the day that is 30 days after the latest of these three days. 2022 STEP CRA Roundtable – June 15, 2022 QUESTION 13. Subsection 164(6) – Amending Deceased’s Final T1 Return Subsection 164(6) of the Act (footnote 1) allows capital losses of a graduated rate estate in its first taxation year to be considered capital losses of the deceased, where all required conditions are met. ...

20 June 2023 STEP Roundtable Q. 3, 2023-0968091C6- Trust Reporting – Definition of Money and Treatment of Dividend Receivable Unedited CRA Tags 150(1); 150(1.1); 150(1.2)(b); ITR 204.2 Principal Issues: 1) Whether settlement items such as collectible gold/silver coins and bars would be considered “money” for the purposes of paragraph 150(1.2)(b)? ... Reasons: 1) Ordinary meaning of the term "money". 2) The law. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 3. Trust Reporting – Definition of Money and Treatment of Dividend Receivable Pursuant to paragraph 150(1.2)(b) of the Income Tax Act (Canada) (the “Act”) (footnote 1), subsection 150(1.1) can apply to a trust for a particular tax year where, the trust holds assets with a fair market value that does not exceed $50,000 throughout the year, if the only assets held by the trust throughout the year are one or more of (i) money, (ii) a debt obligation described in paragraph (a) of the definition fully exempt interest in subsection 212(3), (iii) a share, debt obligation or right listed on a designated stock exchange, (iv) a share of the capital stock of a mutual fund corporation, (v) a unit of a mutual fund trust (vi) an interest in a related segregated fund trust (within the meaning assigned by paragraph 138.? ...

15 May 2019 IFA Roundtable Q. 3, 2019-0798741C6- Participating Debt Interest & US Treaty Unedited CRA Tags 212(1)(b)(ii), 212(3) “participating debt interest”; Art. ... Under the Canada-US Tax Convention (the “Treaty”) however, interest paid by a resident of Canada to a resident of the United States that is entitled to the benefits of the Treaty is not subject to Canadian withholding tax, other than interest: “arising in Canada that is determined with reference to receipts, sales, income, profits or other cash flow of the debtor (…), to any change in the value of any property of the debtor (…) or to any dividend, partnership distribution or similar payment made by the debtor...” ... Yannick Roulier / Nicolas Bilodeau 2019-079874 May 15, 2019 ...

20 June 2023 STEP Roundtable Q. 4, 2023-0968111C6- Trust Reporting – Definition of Beneficiary Unedited CRA Tags 204.2 Principal Issues: Does subsection 204.2(1) of the Income Tax Regulations apply to a contingent beneficiary? ... Reasons: Question of the relevant facts and law. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 4. Trust Reporting – Definition of Beneficiary Pursuant to paragraph 204.2(1)(a) of the Income Tax Regulations (the “Regulations”), a trustee of a trust (unless the trust is subject to one of the exceptions in subsection 150(1.2) of the Income Tax Act (the “Act”) (footnote 1)) is to report information about each beneficiary of the trust, subject to subsection 204.2(2) of the Regulations. ...

14 September 2017 Roundtable, 2017-0703921C6- 2017 CPA Alberta Q25: Estates – Income Paid or Payable Unedited CRA Tags 104(13), 104(24), 104(6) Principal Issues: 1. ... Question of fact and law. 2017 CPA Alberta Roundtable Question 25- Estates – Income Paid or Payable An individual’s will commonly provides for his or her estate, or the residue thereof, to pass to one or more beneficiaries in fixed proportions. ... Response CRA Response (a) – (c) The CRA has previously noted that pursuant to subsection 104(6) there may be deducted in computing the income of an estate or trust for a taxation year, such amount as the estate or trust claims that would be its income for the year as became payable in the year to a beneficiary. ...

18 June 2015 STEP Roundtable Q. 8, 2015-0581961C6- 2015 STEP – Q8- Foreign entity classification Principal Issues: Does CRA keep a list of foreign entities that it generally considers to be trusts. ... STEP CRA Roundtable – June 18, 2015 Question 8. Foreign Entity Classification The case of Sommerer highlighted the need for practitioners to carefully consider the issue of foreign entity classification when dealing with foreign legal entities / relationships. ...