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Jim Kahane, Uros Karadzic, Simon Létourneau-Laroche, "A Fresh Look at Retirement Compensation Arrangement: A Flexible Vehicle for Retirement Planning", Canadian Tax Journal (2013) 61:2, 479 – 502. -- summary under Paragraph 20(1)(r)

Jim Kahane, Uros Karadzic, Simon Létourneau-Laroche, "A Fresh Look at Retirement Compensation Arrangement: A Flexible Vehicle for Retirement Planning", Canadian Tax Journal (2013) 61:2, 479 – 502.-- summary under Paragraph 20(1)(r) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(r) Services requirement (pp. 486-7) Consistent with contributions to other pension arrangements, employer contributions to an RCA are deductible in the year they are paid. ... [fn 33: CRA document no. 2004-0082991E5, January 5, 2005.] ...

Excise and GST/HST News No. 56 (spring 2005)

Bill C-43 – Budget 2005 The Federal Budget tabled by the Minister of Finance on February 23, 2005 included several proposed measures relating to GST/HST, excise tax and the air travellers security charge. ... The prescribed annual rate of interest respecting excise duty on beer accounts is set at 5% for the period April 1, 2005 to June 30, 2005. ... GST/HST ATSC Period Interest Penalty April 1 to June 30, 2005 2.4066 % 6.0 % January 1 to March 31, 2005 2.4333 % 6.0 % October 1 to December 31, 2004 2.3870 % 6.0 % July 1 to September 30, 2004 2.3870 % 6.0 % April 1 to June 30, 2004 2.4132 % 6.0 % January 1 to March 31, 2004 2.4132 % 6.0 % Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Period Refund Interest Arrears and Instalment Interest April 1 to June 30, 2005 5.0 % 7.0 % January 1 to March 31, 2005 5.0 % 7.0 % October 1 to December 31, 2004 5.0 % 7.0 % July 1 to September 30, 2004 4.0 % 6.0 % April 1 to June 30, 2004 5.0 % 7.0 % January 1 to March 31, 2004 5.0 % 7.0 % Excise Duty (beer) Period Interest Penalty April 1 to June 30, 2005 5.0 % 6.0 % January 1 to March 31, 2005 5.0 % 6.0 % October 1 to December 31, 2004 5.0 % 6.0 % July 1 to September 30, 2004 4.0 % 6.0 % April 1 to June 30, 2004 5.0 % 6.0 % January 1 to March 31, 2004 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ...

A & R Dress Co. Inc. v. Canada (Minister of National Revenue), 2006 FCA 298

Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on September 11, 2006) DÉCARY J.A. [1] At issue in this appeal from a decision of the Federal Court (2005 FC 681) is the interpretation of paragraph 110(b) of the Customs Tariff, S.C. 1997, c. 36, which provides a duties relief for obsolete or surplus goods. ... In this Division, “obsolete or surplus goods” means goods that are (a) found to be obsolete or surplus (i) in the case of imported goods, by their importer or owner, or (ii) in any other case, by their manufacturer, producer or owner; (b) not used in Canada; (c) destroyed in such manner as the Minister of Public Safety and Emergency Preparedness may direct; and (d) not damaged before their destruction. 1997, c. 36, s. 109; 2005, c. 38, ss. 142, 145. ... Dans la présente section, « marchandises surannées ou excédentaires » s’entend des marchandises qui, à la fois: a) sont jugées surannées ou excédentaires par: (i) leur importateur ou propriétaire, dans le cas de marchandises importées, (ii) leur fabricant, producteur ou propriétaire, dans les autres cas; b) ne sont pas utilisées au Canada; c) sont détruites selon les instructions du ministre de la Sécurité publique et de la Protection civile; d) n’ont pas été endommagées avant leur destruction. 1997, ch. 36, art. 109; 2005, ch. 38, art. 142 et 145. ...

Canada (Attorney General) v. Nash, 2005 DTC 5696, 2005 FCA 386

Nash, 2005 DTC 5696, 2005 FCA 386 Date: 20051121 Dockets: A-572-04, A-571-04, A-569-04 Citation: 2005 FCA 386 CORAM: LÉTOURNEAU J.A. ... CONCURRED IN BY: LÉTOURNEAU J.A. MALONE J.A. DATED: NOVEMBER 21, 2005 APPEARANCES BY: Mr. ... CONCURRED IN BY: LÉTOURNEAU J.A. MALONE J.A. DATED: NOVEMBER 21, 2005 APPEARANCES BY: Mr. ...

Latour v. Canada (Attorney General), 2005 FC 1720

Canada (Attorney General), 2005 FC 1720 Date: 20051221 Docket: T-1737-04 Citation: 2005 FC 1720 BETWEEN: MARIO LATOUR Applicant - and- ATTORNEY GENERAL OF CANADA Respondent REASONS FOR ORDER PINARD J ... Canada Customs and Revenue Agency, 2005 FC 972). [31] As for the second decision, Pierre Boutin examined all the information submitted and decided that the discretionary power had been properly exercised in the first decision. ... ATTORNEY GENERAL OF CANADA PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: November 30, 2005 REASONS FOR ORDER BY: The Honourable Mr. ...

Vitellaro v. Canada (Customs and Revenue Agency), 2005 DTC 5275, 2005 FCA 166

Canada (Customs and Revenue Agency), 2005 DTC 5275, 2005 FCA 166 Date: 20050505 Dockets: A-391-04 A-392-04 A-393-04 A-394-04 Citation: 2005 FCA 166 CORAM: LINDEN J.A. ... Judgment delivered from the Bench at Toronto, Ontario, on May 5, 2005. ... Date: 20050505 Dockets: A-391-04 A-392-04 A-393-04 A-394-04 Citation: 2005 FCA 166 CORAM: LINDEN J.A. ...

Berger v. M.N.R., 2005 TCC 537

Signed at Regina, Saskatchewan, this 26 th day of August, 2005. ... Signed at Regina, Saskatchewan on this 26 th day of August, 2005. ...

Waverley Athletic v. M.N.R., 2005 TCC 375

Signed at Vancouver, British Columbia, this 13th day of June 2005. ... Signed at Vancouver, British Columbia, this 13th day of June 2005. ... Signed at Vancouver, British Columbia, this 13th day of June 2005. ...

ARCHIVED — T1259 Capital Gains and Disbursement Quota Worksheet

ARCHIVED — T1259 Capital Gains and Disbursement Quota Worksheet Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2009 – Fillable PDF (t1259-fill-09e.pdf) 2005 – Fillable PDF (t1259-fill-05e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2009 – Standard print PDF (t1259-09e.pdf) 2005 – Standard print PDF (t1259-05e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

ARCHIVED — T2032 Statement of Professional Activities

ARCHIVED — T2032 Statement of Professional Activities Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2007 – Standard print PDF (t2032-07e.pdf) 2006 – Standard print PDF (t2032-06e.pdf) 2005 – Standard print PDF (t2032-05e.pdf) 2004 – Standard print PDF (t2032-04e.pdf) 2003 – Standard print PDF (t2032-03e.pdf) 2002 – Standard print PDF (t2032-02e.pdf) 2001 – Standard print PDF (t2032-01e.pdf) 2000 – Standard print PDF (t2032-00e.pdf) 1999 – Standard print PDF (t2032-99e.pdf) 1998 – Standard print PDF (t2032-98e.pdf) 1997 – Standard print PDF (t2032-97e.pdf) 1996 – Standard print PDF (t2032-96e.pdf) 1995 – Standard print PDF (t2032-95e.pdf) 1994 – Standard print PDF (t2032-94e.pdf) 1993 – Standard print PDF (t2032-93e.pdf) 1992 – Standard print PDF (t2032-92e.pdf) 1991 – Standard print PDF (t2032-91e.pdf) 1990 – Standard print PDF (t2032-90e.pdf) 1989 – Standard print PDF (t2032-89e.pdf) 1988 – Standard print PDF (t2032-88e.pdf) 1987 – Standard print PDF (t2032-87e.pdf) 1986 – Standard print PDF (t2032-86e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

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