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Where there are other potential tax results or considerations, each case will have to be examined on the basis of its particular facts. ...

Its mandate does not include recommendations for specific legislative or tax policy proposals, but discussions of this nature may be referred to the Department of Finance for consideration. ...

You may also have such a loss if you are deemed to have disposed of, for nil proceeds of disposition, a debt or a share of a small business corporation under any of the following circumstances: A small business corporation owes you a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year At the end of the year, you own a share (other than a share you received as consideration from the sale of personal-use property) of a small business corporation that: has gone bankrupt in the year is insolvent, and a winding-up order has been made in the year under the Winding-up Act is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business. ...

You may also have such a loss if you are deemed to have disposed of, for nil proceeds of disposition, a debt or share of a small business corporation under any of the following circumstances: A small business corporation owes you a debt (other than a debt from the sale of personal-use property) that is considered to be a bad debt at the end of the year At the end of the year, you own a share (other than a share you received as consideration from the sale of personal-use property) of a small business corporation that: has gone bankrupt in the year is insolvent and a winding-up order has been made in the year under the Winding-up Act is insolvent at the end of the year and neither the corporation, nor a corporation it controls, carries on business. ...

In addition, after careful consideration, we are pleased to announce that we are moving into the next phase of the NBRP which means that many of the Agency’s day-to-day operations, that were put on hold during the initial stages of COVID-19, are coming back on line. ...

Applicant Type- Corporation versus Individual Non-resident persons providing services through corporations, partnerships or joint ventures, or who have done so in the past, will be reviewed taking into consideration the total of their services provided in Canada over the period, both as an individual and through a corporation, partnership or joint venture. ...

Be sure to take the following into consideration when preparing the T4A NR: Report the total gross amount of fees, commissions or other amounts paid. ...

If a claim preparer was engaged in the preparation of the SR&ED claim, the prescribed information in respect of SR&ED claim preparers required to be reported in the new Part 9 includes: The name of each claim preparer that has accepted consideration to prepare or assist in the preparation of the SR&ED claim; The business number of the claim preparer. ...

Roth Individual Retirement Accounts (Roth IRAs), contact us at: International and Large Business Directorate Competent Authority Services Division 344 Slater Street 18th Floor, Canada Building Ottawa ON K1A 0L5 email: CPMAPAPAG@cra-arc.gc.ca Office of the Director – Competent Authority Services Division Jennings, Michael – Director, 343-551-1343 Mutual Agreement Procedure – Advance Pricing Arrangement Section 1: Paul, Jennifer – Manager, 438-337-5823 Section 2: Nemeth, Jaime – Manager, 416-458-2173 Section 3: McSpaden, Chuck – Manager, 873-455-2832 Section 4: Zappavigna, Antonio – Manager, 343-551-9002 Mutual Agreement Procedure – Technical Cases Tarres, Ana-Maria – Manager, 819-775-2194 For more information concerning the application of tax treaties where specific taxpayers are not involved, non-discrimination, recognition of foreign pension plans under treaties, and consideration of requests under paragraph 6, of Article XXIX A (Limitation on Benefits) in the Canada-US Tax Convention, contact us at: Competent Authority Policy and Treaty Advisory Section International Relations and Treaties Office Legislative Policy Directorate Legislative Policy and Regulatory Affairs Branch 6th Floor, Tower A Place de Ville 320 Queen Street Ottawa ON K1A 0L5 Email: CA.IRTO-AC.BRCI@cra-arc.gc.ca Acting Director Page details Date modified: 2024-06-26 ...

The person with the lower salary should then take into consideration the clergy residence deduction made by the person with the higher salary, and also include any other deduction for the same accommodation. ...