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Official response 24 November 2015 CTF Roundtable Q. 10, 2015-0610601C6- Thin cap- foreign currency debt Q11: Effect of Descarries Decision In 2005, CRA issued a ruling (2005-0134731R3) regarding a series of transactions pertaining to an intergenerational transfer of shares of a business. ... In Descarries, the Tax Court held that GAAR did apply to a series of transactions similar to those described in the 2005 ruling on the basis that the transactions violated the object and spirit of section 84.1. In light of the Descarries decision, is CRA still willing to issue favourable rulings in situations similar to those in the 2005 ruling? ...

Howe, [1906] A.C. 455 (H.L.), at para. 458 12 This description was used in a UK decision, Laerstate BV v HM Revenue & Customs [UKFTT 09 (TC). Question 4: GAAR Committee Decision – Planning Involving the Intentional Use of Subsection 55(2) to Generate Capital Gains Consider the following scenario: Mr. ... Depuis le 1er janvier 2015, un régime est considéré comme un RPAM dans la mesure où « la totalité ou presque » des primes versées aux termes du régime se rapportent à des frais médicaux qui seraient par ailleurs admissibles au CIFM (en supposant que soient remplies toutes les autres conditions d’admissibilité pour un RPAM). ...

Email this Content Joint Committee and other submissions 2025 2024 2023 2022 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 Date Copy of submission re: Principal topics 2025 Apr 15 Suggested technical amendments to current ITA provisions Proposed technical amendments to EIFEL rules re s. 78(1)(a), s. 80(2)(b), s. 18.2(1) – excluded entity – (c), s. 18.2(1) – tax-indifferent, s. 18.2(1) – adjusted taxable income – C – (a), s. 18.2(1) – excluded lease, share buyback tax s. 183.3(1) – substantive debt – (c), s. 183.3(2), related company butterfly s. 55(5)(e)(i), Pt. ... Canada, 2020 FCA 21, s. 212(1)(i), s. 214(15)(b), s. 56.4(1)- restrictive covenant, consent, commitment and standby fees, early exchange bonus June 11 CRA Guidance re COVID-19 impact on international transactions COVID-19, designated treaty country, Reg. 5907(1)- exempt earnings, a. 95(1) – investment business, permanent establishment, non-qualifying country, services PE, qualifying non-resident employee June 1 19 May 2020 draft Time Limits and Other Periods Act (COVID-19) s. 180(1), s. 152(4), s. 152(3.1), s. 37(11), s. 127(9)- investment tax credit- – para. ... /FTC generators-FAT/interest on refunds May 3 2010 Budget: Non-Resident Trusts and FIEs non-resident trusts/foreign investment entities April 21 IT Bulletins re archiving all IT Bulletins Feb. 15 Dec. 18, 2009 Foreign Affiliate Amendments f.a. elections/s. 93(1)/fill the hold/bump/design. treaty country/FAPLs & FAT 2009 Sept. 30 Declaration Process re Treaty Witholding Rates Part XIII/Declaration of Benefits/waiver of penalties and interest April 1 Québec Paper on Aggressive Tax Planning GAAR penalties/promoter penalties/disclosure requirements Jan. 7 NRTs and FIEs non-resident trusts and foreign investment entities 2008 Sept. 15 July 14, 2008 SIFT Amendments "excluded subsidiary entity"/SIFT partnerships/SIFT trusts July 15 Canada's System of International Taxation foreign debt/treaty shopping/active business income/NRTs & FIEs/base erosion rules/FAPI June 18 SIFT Conversions SIFT trusts/asset transfers/continuity of tax attributes June 4 Bill C-10 NRTs/dual-resident trusts Senate Standing Committee comfort letters/residence/NRTs & FIEs/94(1)- "exempt foreign trust" Jan. 24 Bill C-10 NRTs & FIEs Jan. 8 Fifth Protocol treaties: residence/dividends/employment income/limitations on benefits 2007 Dec. 4 SIFT Conversion debt rollover/SIFT partnerships Oct. 23 2007 Budget 20(1)(e)/18.2(3)(a)(ii)- "substituted property"/18.2(9), (10)/s. 95.2(f), (f.1)/93.1 June 1 Foreign Affiliate Amendments accounting burden May 7 International Fair Tax Initiative grandfathering/uncertainty March 7 Bill C-33 – Ss. 52(3)(a), 53(1)(b) CDA/dividends/PUB increases/contributed surplus Feb. 21 "Normal Growth" for Income Trusts SIFT conversions/ambiguities in Guidelines Jan. 31 Dec 21, 2006 SIFT amendments deemed dividends/"investment"/"business"/"non-portfolio earnings" & "non-portfolio property"/REITs/"real or immovable property" 2006 Dec. 4 Eligible Dividend Rules 89(14) Sept. 29 Outstanding Income Tax Proposals interest deductions/foreign investments/foreign affiliates/interest & penalty relief Jan. 30 July 18, 2005 Technical Amendments attached submissions not in document Jan. 27 November 17, 2005 NWMM- S. 143.3 attached submissions not in document Jan. 20 Feb. 27 2004 Foreign Affiliate Amendments foreign affiliate PUC/foreign PUC currency/hedging arrangement currency ...

At the 2005 Commodity Tax Symposium, John Sitka stated that no administrative relief would be granted in this situation. ... (See Spicy Sports, 2004 TCC 463 and O'Flynn, 2005 TCC 230 re "qua shareholder. ... Therefore, if legal ownership is not transferred to the particular individual with whom the builder entered into the agreement of purchase and sale – which seems to be the case in the situation described, as ownership of the new house seems to be transferred to the corporation as bare trustee – then the requirement in paragraph 254(2)(e) of the ETA is not satisfied and the Minister cannot pay a new housing rebate under subsection 254(2). ...

Bank letters of guarantee or standby letters of credit should be provided by a Schedule | or Schedule II Canadian financial institution as defined in the Bank Act. ... (e) The trust has three trustees, H, | and J. The trust requires majority decision making. ... When filing the amended final T1 return, the legal representative must clearly identify the amended return of the deceased person as a “ 164(6) election”. ...

For more information concerning the completion of NR4 information slips, please consult Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting. ... However, as a matter of practice, all APAs entered into by the CRA include a series of critical assumptions – that, if breached, may require that the terms of the APA be re-visited. ... That is not to say that certain allowances (for example – the use of limits / critical assumptions to collar or point to a specific return within a range) will not be required for certain taxation years over a proposed APA term; however, when and how this is implemented will be addressed on a case-by-case basis. ...