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Ruling
2005 Ruling 2005-0113011R3 - release of an Income Interest
2005 Ruling 2005-0113011R3- release of an Income Interest Unedited CRA Tags 106(1) 107(1) 107(4) 105(1) Principal Issues: 1. does the variation cause a disposition of trust property? ... Will Mrs A be considered to have received fmv proceeds where income interest is released with no direction & for no consideration? ... See IT-385R2 & previous rulings; 2. previous position maintained; 3. previous positions applicable; 4. trust is a spousal trust-107(4) not 107(2) is applicable XXXXXXXXXX 2005-011301 XXXXXXXXXX, 2005 Dear XXXXXXXXXX Re: Advance Income Tax Ruling XXXXXXXXXX We are writing in reply to your letter of XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above noted estate, trust and beneficiaries under the trust in respect of the income tax consequences arising out of the proposed transactions described below. ...
Technical Interpretation - External
23 February 2005 External T.I. 2004-0093921E5 F - Déménagement d'un employé-Paiement de frais
23 February 2005 External T.I. 2004-0093921E5 F- Déménagement d'un employé-Paiement de frais Unedited CRA Tags 6(1)a) Principales Questions: Dans le but de commencer à travailler à l'établissement de l'employeur situé au Canada, un employé travaillant pour cet employeur à l'extérieur du Canada doit déménager. ... XXXXXXXXXX 2004-009392 Sylvie Labarre, CA Le 23 février 2005 Madame, Objet: Frais occasionnés par un déménagement au Canada La présente fait suite à votre fac-similé du 8 septembre 2004 dans lequel vous nous demandez si le paiement, par un employeur, de certains frais occasionnés par le déménagement de son président au Canada constitue un avantage imposable pour le président conformément à l'alinéa 6(1)a) de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...
Technical Interpretation - External
28 February 2005 External T.I. 2004-0104121E5 F - Détermination du statut de résidence
28 February 2005 External T.I. 2004-0104121E5 F- Détermination du statut de résidence Unedited CRA Tags 2601(1) 2607 Principales Questions: Détermination du statut de résidence provincial. ... XXXXXXXXXX Danielle Bouffard 2004-010412 Le 28 février 2005 Monsieur, Objet: Demande d'interprétation technique: Statut de résidence provincial La présente fait suite à votre lettre du 15 novembre 2004 dans laquelle vous demandez notre opinion concernant la détermination de votre statut de résidence au 31 décembre 2004. ... L'article 2607 du Règlement de l'impôt sur le revenu prévoit que dans les cas de double résidence provinciale, le particulier est censé avoir résidé le dernier jour de l'année d'imposition dans la " province qui peut raisonnablement être considérée comme son lieu principal de résidence ". ...
Technical Interpretation - Internal
8 November 2005 Internal T.I. 2004-0109351I7 F - Frais juridiques - pension alimentaire
À la fin des traitements, les paiements hebdomadaires sont fixés à XXXXXXXXXX $. ... Question À la lumière des faits ci-dessus, vous désirez savoir si les frais judiciaires engagés par la contribuable en XXXXXXXXXX sont déductibles dans le calcul de son revenu pour l'année d'imposition XXXXXXXXXX aux fins de la Loi de l'impôt sur le revenu (" LIR ") et ce, malgré le fait que le litige n'ait pas encore connu de dénouement. ... La juge Lamarre-Proulx a également ajouté ce qui suit: Le droit à une pension alimentaire est un droit personnel. [...] ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 23 - Summer 2005
As receipts may have already been issued without this information, the CRA will still honour these receipts for the year 2005. ... Charities with tax years that start after March 22 and end between March 23, 2004, and January 31, 2005, will not have to file a return until August 31, 2005. ... The Church argued that the CRA had agreed to allow the personal benefit gifts — the gifted down payments to the pastor’s children — to be converted into mortgage loans. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 23 - Summer 2005
ARCHIVED- Registered Charities Newsletter No. 23- Summer 2005 From: Canada Revenue Agency We have archived this page and will not be updating it. ... Charities with tax years that start after March 22 and end between March 23, 2004, and January 31, 2005, will not have to file a return until August 31, 2005. ... The Church argued that the CRA had agreed to allow the personal benefit gifts — the gifted down payments to the pastor’s children — to be converted into mortgage loans. ...
Scraped CRA Website
ARCHIVED - Registered Charities Newsletter No. 23 - Summer 2005
ARCHIVED- Registered Charities Newsletter No. 23- Summer 2005 We have archived this page and will not be updating it. ... Charities with tax years that start after March 22 and end between March 23, 2004, and January 31, 2005, will not have to file a return until August 31, 2005. ... The Church argued that the CRA had agreed to allow the personal benefit gifts — the gifted down payments to the pastor’s children — to be converted into mortgage loans. ...
Archived CRA website
ARCHIVED - 5013-G - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2005 - Refund or Balance owing
Non-residents electing under section 217 – This line applies to you only if you had income from employment in Canada in 2005, or from a business with a permanent establishment in a province or territory in Canada in 2005. ... See " What penalties and interest do we charge? " for details. Previous page | Table of contents | Next page Date modified: 2006-03-03 ...
Technical Interpretation - External
2 March 2005 External T.I. 2004-0084891E5 - Securities lending arrangement
2 March 2005 External T.I. 2004-0084891E5- Securities lending arrangement Unedited CRA Tags 260(1)(c) 260(5) & (6) 260(8) Principal Issues: (a) Does CRA interpret the words in paragraph 260(1)(c) of the definition of a "securities lending arrangement" ("Definition") as meaning that a borrower of a qualifying security must have disposed of the security before a dividend is paid by the issuer in order to meet the dividend compensation payment criteria in the said paragraph? ... Diguer, CGA March 2, 2005 Dear XXXXXXXXXX: Re: Securities lending arrangements We are writing in response to your facsimile dated July 08, 2004 in which you request our views on the application of section 260 of the Income Tax Act (Canada) (the "Act") in circumstances where a Canadian financial institution borrows and on-lends shares of a foreign issuer. ... (c) That CRA confirm your understanding of our technical interpretation letter (our file # 2001-0087365) which sets out our views on lending arrangements under a short sale agreement to which section 260 of the Act does not apply ("non-qualifying lending arrangements"). ...
Technical Interpretation - External
5 December 2005 External T.I. 2005-0157491E5 - Bullion as a Qualified Investment for RRSP
Angela Best Royal Canadian Mint Bullion & Refinery Services 2005-015749 320 Sussex Drive P. Kohnen, CMA Ottawa ON K1A 0G8 December 5, 2005 Dear Ms. Best: Re: Technical Interpretation- Bullion as a Qualified Investment This is in response to your electronic submission of November 3, 2005 and our recent telephone conversation (Best/Kohnen) in which we discussed several questions you have concerning the introduction of bullion as a qualified investment for a registered retirement savings plan ("RRSP"). ... Our comments New paragraphs 4900(1)(t), (u) and (v) of the Income Tax Regulations (the "Regulations") were recently promulgated by SOR/2005-264 dated August 31, 2005 and published in Part II of the Canada Gazette, Vol. 139, No. 19 on September 21, 2005. ...