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Chapter History S4-F16-C1, What is a Partnership?

However, these sections now appear in the Table of contents for easy access; the statement that folios are only available in electronic format has been moved to the end of the Application section; and the words “as promulgated under the Act” in connection with the Income Tax Regulations have been removed from the Application section, in the interest of using plain language. ...

A new perspective on community outreach

At the end of the day Barmak says, ‘'Building and maintaining a connection with people during this time of need is crucial. ...

Line 22100 – Carrying charges, interest expenses, and other expenses

Line 22100 – Carrying charges, interest expenses, and other expenses Claim the following carrying charges and interest that you paid to earn income from investments: fees to manage or take care of your investments (other than fees you paid for services in connection with your pooled registered pension plan (PRPP), registered retirement income fund (RRIF), registered retirement savings plan (RRSP), specified pension plan (SPP), tax-free savings account (TFSA) and first home savings account (FHSA)) fees for certain investment advice (see Interpretation Bulletin IT-238R2, Fees Paid to Investment Counsel Archived) or for recording investment income reasonable fees, that have not already been deducted, to have someone prepare or assist you in filing your return if you have income from a business or property (see Interpretation Bulletin IT-99R5, Legal and Accounting Fees Consolidated and Archived) most interest you paid on money you borrowed and used to try to earn investment income, such as interest and dividends Note If the only earnings your investment can produce are capital gains, you cannot claim the interest you paid. legal fees you incurred relating to support payments that your current or former spouse or common-law partner, or the natural parent of your child, paid or will have to pay to you Note Legal fees you incurred to try to make child support payments non-taxable must be deducted on line 23200 of your return. ...

Qualified small business corporation shares

However, this rule does not apply to shares issued in any of the following situations: as payment for other shares for dispositions of shares after June 17, 1987, as payment of a stock dividend in connection with a property that you, a partnership of which you were a member, or a person related to you disposed of to the corporation that issued the shares. ...

Change your language of correspondence

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...

Change your email address

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...

Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement

The same applies in connection with any client trust account held by a lawyer in trust for a single client in connection with legal services if the above-referenced conditions are satisfied and the lawyer’s actions in connection with the opening, use and management of the account are regulated by a law society in Canada. ... Monetary threshold exemptions 9.43 A financial institution can apply the monetary threshold exemptions in connection with the review of entity accounts. ... Account information 12.8 Financial institutions must report account information in connection with the U.S. reportable account. ...

2013 Ruling 2013-0491651R3 - Cross-Border Butterfly

You have advised that, to the best of your knowledge, and that of the taxpayer, none of the issues involved in this ruling request: i. is in an earlier return of the taxpayer or a related person; ii. is being considered by a Tax Services Office or Taxation Centre in connection with a previously filed tax return of the taxpayer or a related person; iii. is under objection by the taxpayer or a related person; iv. is before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has not expired; or v. is the subject of a ruling previously issued by this directorate. ...

2016 Ruling 2015-0569561R3 - Split-up butterfly

To the best of your knowledge, and that of the taxpayer involved, none of the issues involved in this ruling request is (i) in an earlier return of the taxpayers or persons related to the taxpayers; (ii) being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or persons related to the taxpayers; (iii) under objection by the taxpayers or persons related to the taxpayers; (iv) before the courts or, if a judgment has been issued, the time limit for appeal to a higher court has expired; or (v) the subject of a ruling previously issued by the Income Tax Rulings Directorate. ...

20 January 1997 CTF Roundtable Q. 1, 9604996 - : Article XXIX B of Canada-U.S. Treaty

The marital credit is allowed only in connection with transfers satisfying each of the following five conditions. ...

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