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Trent Henry of Ernst & Young LLP, Toronto. Unless otherwise stated, all statutory references throughout this Income Tax Technical News are to the Income Tax Act (the “ Act ”). Eligible Dividend Designation – Subsection 89(14) A taxable dividend, including a deemed dividend received by a resident of Canada after 2005, is an eligible dividend only if the corporation designates it as an eligible dividend. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ...

Trent Henry of Ernst & Young LLP, Toronto. Unless otherwise stated, all statutory references throughout this Income Tax Technical News are to the Income Tax Act (the “ Act ”). Eligible Dividend Designation – Subsection 89(14) A taxable dividend, including a deemed dividend received by a resident of Canada after 2005, is an eligible dividend only if the corporation designates it as an eligible dividend. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ...

See " How do you report foreign income and other amounts? ". ... See " Loans and transfers of property " for more information. ... Notes You may have incurred a net capital loss in 2008 that you want to apply against taxable capital gains you reported on your 2005, 2006, or 2007 return. ...

Example 2 Assume that Canco has received a GST assessment dated June 30, 2008 for a GST liability outstanding for a 2005 GST filing period. ... We have examined other kinds of entities that we did not consider as being corporations for federal income tax purposes such as DRUPAs, DRULPAs, an Australian limited partnership and the French “ sociétés en nom collectif ”. ... When we value different classes of shares in a company, we generally determine the “ en bloc ” fair market value and then allocate the value to each class in isolation. ...

Example 2 Assume that Canco has received a GST assessment dated June 30, 2008 for a GST liability outstanding for a 2005 GST filing period. ... We have examined other kinds of entities that we did not consider as being corporations for federal income tax purposes such as DRUPAs, DRULPAs, an Australian limited partnership and the French “ sociétés en nom collectif ”. ... When we value different classes of shares in a company, we generally determine the “ en bloc ” fair market value and then allocate the value to each class in isolation. ...

Maximum contributions you can deduct The maximum you can deduct on line 208 is whichever of the following amounts is less: the unused RRSP contributions shown on your Notice of Assessment or Notice of Reassessment for 2004 plus the total of your RRSP contributions made from March 2, 2005, to March 1, 2006 (not including amounts you designate as HBP or LLP repayments, see " Lines 6 and 7- Repayments under the HBP and LLP " on the next page); or your RRSP deduction limit for 2005 (see " Line 10- Contributions based on your RRSP deduction limit for 2005 ") plus amounts you transfer (see " Line 11- Transfers ") to your RRSP on or before March 1, 2006. ... See " Contacting us ". If you have a tax shelter, see " Tax shelters. ... For more details, see " Split income of a child under 18 ". ...

Maximum contributions you can deduct The maximum you can deduct on line 208 is whichever of the following amounts is less: the unused RRSP contributions shown on your Notice of Assessment or Notice of Reassessment for 2004 plus the total of your RRSP contributions made from March 2, 2005, to March 1, 2006 (not including amounts you designate as HBP or LLP repayments, see " Lines 6 and 7- Repayments under the HBP and LLP " on the next page); or your RRSP deduction limit for 2005 (see " Line 10- Contributions based on your RRSP deduction limit for 2005 ") plus amounts you transfer (see " Line 11- Transfers ") to your RRSP on or before March 1, 2006. ... See " Contacting us ". If you have a tax shelter, see " Tax shelters. ... For more details, see " Split income of a child under 18 ". ...

Maximum contributions you can deduct The maximum you can deduct on line 208 is whichever of the following amounts is less: the unused RRSP contributions shown on your Notice of Assessment or Notice of Reassessment for 2004 plus the total of your RRSP contributions made from March 2, 2005, to March 1, 2006 (not including amounts you designate as HBP or LLP repayments, see " Lines 6 and 7- Repayments under the HBP and LLP"); or your RRSP deduction limit for 2005 (see “ Line 10 – RRSP contributions you are deducting for 2005”) plus amounts you transfer (see “ Line 11 – Transfers”) to your RRSP on or before March 1, 2006. ... For more details, see " Split income of a child under 18 ". If you have a tax shelter, see " Tax shelters ". Income amounts paid back In 2005, you may have paid back amounts that you received and included in income (other than salary or wages) for 2005 or a previous year. ...

Maximum contributions you can deduct The maximum you can deduct on line 208 is whichever of the following amounts is less: the unused RRSP contributions shown on your Notice of Assessment or Notice of Reassessment for 2004 plus the total of your RRSP contributions made from March 2, 2005, to March 1, 2006 (not including amounts you designate as HBP or LLP repayments, see " Lines 6 and 7- Repayments under the HBP and LLP"); or your RRSP deduction limit for 2005 (see “ Line 10 – RRSP contributions you are deducting for 2005”) plus amounts you transfer (see “ Line 11 – Transfers”) to your RRSP on or before March 1, 2006. ... For more details, see " Split income of a child under 18 ". If you have a tax shelter, see " Tax shelters ". Income amounts paid back In 2005, you may have paid back amounts that you received and included in income (other than salary or wages) for 2005 or a previous year. ...

ARCHIVED- RC4089 Guide to Form T1178, General Index of Financial Information- Short Available for the years listed below: N/A – Standard print PDF (rc4089-e.pdf) 2016 – Standard print PDF (rc4089-16e.pdf) 2014 – Standard print PDF (rc4089-14e.pdf) 2011 – Standard print PDF (rc4089-11e.pdf) 2009 – Standard print PDF (rc4089-09e.pdf) 2008 – Standard print PDF (rc4089-08e.pdf) 2006 – Standard print PDF (rc4089-06e.pdf) 2005 – Standard print PDF (rc4089-05e.pdf) 2004 – Standard print PDF (rc4089-04e.pdf) For more information, see our help file. ...