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News of Note post
Article 135(1)(d) of the Principal VAT Directive exempted “transactions, … concerning … payments, transfers, debts, … but excluding debt collection”. ... (a) of the financial service definition, which exempts the “payment … or transfer of money …”.) ... Summary of Target Group Ltd v Revenue and Customs [2023] UKSC 35 under ETA s. 123(1) – financial service – (a). ...
SKCA decision
Royal Bank of Canada v. Saskatchewan Power Corporation, Wilger >>industries Ltd., Richard’s Transport Ltd., D & M Trucking Ltd., Pro- >>test Professional Testing and Inspection Co Ltd., Gerlinsky >>consulting Ltd., F.A. Roberts and Associates Ltd., Commercial >>sandblasting and Painting Ltd., and Her Majesty the Queen as >>represented by the Minister of Revenue Canada Taxation, [1991] 1 CTC 532
., D & M Trucking Ltd., Pro- >>test Professional Testing and Inspection Co Ltd., Gerlinsky >>consulting Ltd., F.A. ... Justice Stratton held the finding by the trial judge that subsection 224(1.2) provided by implication that money paid in response to Revenue Canada's " requirement to pay" becomes the property of the Crown did not accord with previous decisions of that Court. ...
Folio Summary
S3-F6-C1 - Interest Deductibility -- summary under Payment & Receipt
S3-F6-C1- Interest Deductibility-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt Capitalization of interest not treated as payment thereof 1.83 In circumstances where accrued interest is added to the outstanding principal amount of an existing loan resulting in a new obligation or novation, an interest payment will not be considered to have been made. ...
Public Transaction Summary
Kingsett & OPB/Primaris -- summary under Unsolicited Bids
Kingsett & OPB/Primaris-- summary under Unsolicited Bids Summary Under Tax Topics- Public Transactions- Mergers & Acquisitions- REIT/Income Fund/LP Acquisitions- Unsolicited Bids KingSett/OPB joint bid for Primaris (superceded by Primaris merger with H&R) Offeror The Offeror is an Ontario LP whose LP units are owned equally by an affiliate of KingSett Capital, and OPB Trust, an associate of OPB. ...
News of Note post
6 December 2018- 12:29am Burton – Federal Court of Australia finds that a foreign tax credit was reduced by ½ when only ½ of a capital gain was brought into income Email this Content An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling rights. ... The Article does not suggest that a credit is allowed against Australian tax payable for the whole amount of the US tax paid. … It does not prescribe how much is to be allowed as a credit. ... Summaries of Burton v Commissioner of Taxation [2018] FCA 1857 under s. 126(1) and Treaties – Income Tax Conventions – Art. 24. ...
News of Note post
25 August 2019- 11:54pm Burton – Full Federal Court of Australia confirms that a foreign tax credit was reduced by ½ when only ½ of a capital gain was brought into taxable income Email this Content An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling rights. ... Summaries of Burton v Commissioner of Taxation, [2019] FCAFC 141 under s. 126(1) and Treaties – Income Tax Conventions – Art. 24. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph (a)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 204- Qualified Investment- Paragraph (a) Digital currency and FX contracts excluded 1.12... ... While such a deposit is generally not a qualified investment, the CRA will not apply the adverse income tax consequences described in ¶ 1.69- 1.80 if the deposit is left with the broker for no more than a few days. FX qualifies as money 1.46 Foreign currency is generally a qualified investment, as discussed in ¶ 1.12 [re money]. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph (d)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (d) Summary Under Tax Topics- Income Tax Act- Section 204- Qualified Investment- Paragraph (d) Listing must be unconditional 1.20 In a new public issue of securities, the listing of the securities may be delayed for a short period of time pending fulfillment of certain conditions. ... Other FX contracts not qualified 1.46 Foreign currency is generally a qualified investment, as discussed in ¶ 1.12. Foreign exchange contracts that are listed on a designated stock exchange are also qualified investments if the holder’s risk of loss does not exceed the holder’s cost (see ¶ 1.16). ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph 4900(1)(j)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(j) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(j) Acquisition of real estate on default 1.34 Real or immovable property is not a qualified investment for a registered plan. ... In this case, the CRA will not apply any adverse tax consequences (as described in ¶ 1.69- 1.80) provided the property is offered for sale under reasonable conditions and sold within one year. ...
Folio Summary
S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subparagraph (a)(v)
S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subparagraph (a)(v) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (a)- Subparagraph (a)(v) 3.12 Fee waivers, preferential pricing, bonus interest and other promotional incentives offered by financial institutions typically satisfy one or more of the exceptions in (a)(i), (ii) and (v), e.g.: Example 3 A financial institution offers a free tablet to new clients who open a TFSA or RRSP and maintain a minimum account balance of $10,000 for at least six months. ... Example 5 A credit union waives the monthly fee for chequing accounts for customers who have at least five products (RRSPs, RRIFs, RESPs, RDSPs, and TFSAs) with it – there is no specified minimum balance. ...