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8 June 2008 Internal T.I. 2008-0294291I7- Deadline for filing a waiver of tax credit- OITC Unedited CRA Tags TA 96(14) ITA 150(1)(a), 37(11) & 127(9)(m) Principal Issues: Can a corporation file a waiver of tax credit under subsection 96(14) of the Taxation Act, 2007 (TA) to waive all or part of its Ontario Innovation Tax Credit (OITC) after the deadline for the filing of its income tax return for the year? ...

For example, the wording could have been "... this subsection applies to a disposition of a share by a taxpayer in the taxation year" as opposed to "at any time". ...

As noted in paragraph 2.9 of this folio: 2.9 Generally, “the value of board, lodging, and other benefits of any kind whatever received or enjoyed … in respect of, in the course of, or by virtue of an office or employment” is included in an employee’s income under paragraph 6(1)(a). ...

For your convenience, we have attached a severed version of our document, # 2000-0027037, which describes the application of section 87 of the Indian Act to a similar situation. ...

January 28, 2009 Business Returns Directorate Headquarters Business Registration & Corporation Income Tax Rulings Programs Division Directorate Attention: Jeneva Brown Lindsay Frank 613-948-2227 2008-029425 Arrears Interest and Late-Filing Penalty This is in reply to an email from Denis Chartrand, in which he is seeking guidance on a particular file that he has. ...

February 7, 2003 Returns Processing & Compliance Section T. Cook Non-Resident Operations Division 946-4165 International Tax Directorate 344 Slater St., 5th Floor Ottawa ON Attention: Steven Carscadden 2002-017228 Arrears Interest and Deemed Disposition Upon Emigration We are writing in response to your email of November 5, 2002, in which you asked for our views on the correct approach for imposing arrears interest in two situations, and specifically whether any relieving provisions are applicable. ...

". In our view, this express wording indicates that subsection 18(3.1) overrides section 30. ...

Vous indiquez que le contribuable a réclamé des dépenses de bureau à domicile de l'ordre de XXXXXXXXXX $ au motif que ces dépenses lui ont permis de gagner un revenu provenant de biens. ...

Le premier alinéa de cet article se lit comme suit: Un contribuable admissible qui, dans une année d'imposition, effectue une dépense admissible et qui joint à sa déclaration fiscale qu'il doit produire pour l'année en vertu de l'article 1000 un formulaire prescrit contenant les renseignements prescrits, est réputé, sous réserve du deuxième alinéa, avoir payé au ministre à la date d'échéance du solde qui lui est applicable pour cette année, en acompte sur son impôt à payer pour cette année en vertu de la présente partie, un montant égal à 15 % du montant de cette dépense. ...

Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...