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Round Table, Q.15-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt There is no repayment for the purposes of s. 20(1)(hh) when shares are converted to a debt security and the parties are in essentially the same situation before and after the conversion. ...

IC86-4R3 "Scientific Research and Experimental Development"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

IT-151R4 "Scientific Research and Experimental Development Expenditures"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

IT-151R4 "Scientific Research and Experimental Development Expenditures"-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

.-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development ...

Eligibility of Work for SR&ED Investment Tax Credits Policy, 24 April 2015-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development Regarding the second step of CRA's two-step analysis of SR&ED ("determine if there is SR&ED" and "determine the extent of eligible work"), CRA states: Support work must be the following: It must be commensurate with the needs of the basic research, applied research, or experimental development work undertaken in Canada. ...

18 September 2013 Draft examples to illustrate key concepts in the Eligibility of Work for SR&ED Investment Tax Credits Policy-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development CRA provides 10 examples to clarify its position on its SR&ED Investment Tax Credits Policy: Examples dealing with subheading 2.1.1 ("Was there a scientific or a technological uncertainty—an uncertainty that could not be removed by standard practice? ...

Eligibility of Work for SR&ED Investment Tax Credits Policy, 24 April 2015-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development In the first step of CRA's two-step analysis of SR&ED ("determine if there is SR&ED" and "determine the extent of eligible work"), CRA sets out five questions, based on the s. 248(1) definition of SR&ED: Subheading 2.1.1: Was there a scientific or a technological uncertainty—an uncertainty that could not be removed by standard practice? ...

Mandatory disclosure rules – Guidance, 15 August 2024 CRA Webpage-- summary under Subsection 237.4(7) Summary Under Tax Topics- Income Tax Act- Section 237.4- Subsection 237.4(7) Notifiable Transactions Reasonable expectation to know – no reporting Only advisors who know or are reasonably expected to know of their reporting requirements are required to file – for example, this generally would not extend to “more junior employees and those who have limited roles that do not give them visibility of the broader transaction or series as well as the associated tax treatment and tax benefit” even if their employer did not file. ...

Mandatory disclosure rules – Guidance, 15 August 2024 CRA Webpage-- summary under Subsection 237.4(6) Summary Under Tax Topics- Income Tax Act- Section 237.4- Subsection 237.4(6) Notifiable Transactions Due diligence- notifiable transactions – no reporting “A person who obtained the tax benefit would generally meet their due diligence obligations by asking their advisors about potential reporting obligations that might arise from the transactions (and being informed by their advisors that no such reporting obligations will arise on account of the transaction being a notifiable transaction or substantially similar to a notifiable transaction).” ...