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Paragraph 95(3) provides that: “For the purposes of paragraph (2)(b), “services” includes the insurance of Canadian risks but does not include (b) services performed in connection with the purchase or sale of goods; The term “goods” is not defined in the Income Tax Act or the Income Tax Regulations for the purposes of paragraph 95(3)(b). ... It is also consistent with the other paragraphs which, although not using the word “goods”, refer to: (c) the transmission of electronic signals or electricity along a transmission system located outside Canada; or (d) the manufacturing or processing outside Canada […] of tangible property, or for civil law corporeal property” [emphasis added] If no other exclusions are met, 95(2)(b) would apply to services provided in connection with the sale of real estate inventory, including residential condominiums. ...

As such any payments in respect of the copyright of a literary, dramatic, musical or artistic work, including the right in respect of the translation, performance, telecommunication or broadcast of one of the aforementioned works will not be subject to withholding tax unless that payment is for a right in or the use of a motion picture film or a film or video tape for use in connection with television that is to be used or reproduced in Canada. ...

Question To simplify the reporting requirements imposed on Canadian taxpayers in connection with their foreign affiliates, would the CRA consider revising the T1134 form to allow multiple reporting by related taxpayers on one common form? ...

The Folio is largely silent on the treatment of various fees incurred in connection with registered plans. ...

Subsection 146.2(2) provides that a “qualifying arrangement” must: (e) … provide that, at the direction of the holder, the issuer shall transfer all or any part of the property held in connection with the arrangement (or an amount equal to its value) to another TFSA of the holder; “Life annuities” may contain both benefits payable during a fixed period regardless of the survival of the measuring life, and benefits that are purely contingent on that life’s continuing survival. ...

However, there could be situations where payments made by Corporation B would fall under the preamble of subsection 212(5), as amended by the legislative proposals of July 18, 2005; for example, payments in respect of the right to use a film, a video tape or other means of reproduction for use in connection with television (other than solely in connection with and as part of a news program produced in Canada). The legislative proposals of July 18, 2005, contains a proposed amendment to paragraph 212(1)(d) to add an exclusion to paragraph 212(1)(d) when a payment is an amount to which subsection 212(5) would apply if that subsection were read without reference to "to the extent that the amount relates to that use or reproduction" (as amended by the legislative proposals of July 18, 2005). c) Paragraph 4 of Article XII of the Canada-US Tax Convention (1980) (hereinafter called the "Convention") defines the term "royalties" used in Article XII as being payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic, or scientific work (including motion pictures and work on film, videotape or other means of reproduction for use in connection with television). ...

Dans la mesure où une imprimante constitue du matériel auxiliaire de traitement de l'information, l'ARC confirme que cet équipement sera inclus à la catégorie 45 du Règlement. c) Selon l'avis de l'ARC, le type de branchement utilisé, à savoir s'il s'agit d'une connexion sans fil ou d'un lien par câble, n'est pas un facteur déterminant en soi aux fins de savoir si de l'équipement constitue du matériel auxiliaire de traitement de l'information. d), e) et f) Selon l'avis de l'ARC, les commentaires indiqués à l'alinéa b) de la question concernant les imprimantes reliées à un ordinateur sont également applicables aux questions d), e) et f), sous toutes réserves des exceptions prévues aux alinéas a)- d) de la catégorie 45. g) En ce qui concerne le télécopieur moderne, nous avons identifié certains des nouveaux produits les plus fréquemment utilisés sur le marché utilisant les développements technologiques que vous décrivez dans votre question, soit le fax internet (FoIP) et le télécopieur modem; Selon notre opinion, le fax internet (FoIP) et le télécopieur modem sont exclus de la catégorie 45 en raison de l'alinéa b) qui a pour effet d'exclure les appareils qui sont utilisés principalement à titre d'équipements de contrôle des communications électroniques. ... Can the CRA confirm that it is not necessary to have a cable connection, i.e. a connection using wireless technology would be satisfactory? ... To the extent that a printer constitutes general-purpose electronic data processing equipment, the CRA confirms that this equipment would be included in Class 45 of the Regulations. c) The CRA is of the view that the type of connection used, namely a wireless connection or a cable connection, is not a deciding factor in itself for purposes of determining if equipment constitutes ancillary data processing equipment. d), e) and f) The CRA is of the opinion that the comments given in paragraph b) above concerning the printers connected to a computer are also applicable to questions d), e) and f) subject to the exceptions of paragraphs (a) to (d) of Class 45. g) With respect to the modern fax machine, we identified the internet fax (FoIP) and the fax modem as some of the new products most frequently used by the market and having the technological developments described in your question. ...

Filings to amend the tax position of the trust and the beneficiary are as follows: The trust would file Form T3A “Request for a Loss Carryback by a Trust” in connection with the loss year to request the loss be carried back to the prior year. ...

A T3 return serves to report not only information about the reporting trust, but also additional information, such as that affecting the taxation of persons (for example, beneficiaries or settlors) having some connection to the trust. ...

Since the elder child is attending school in the United States, the family has decided to move south, closer to old family connections. ...