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IT-239R2 "Deductibility of Capital Losses from Guaranteeing Loans for Inadequate Consideration and from Loaning Funds at less than a Reasonable Rate of Interest in Non-arm's Length Circumstances"-- summary under Subsection 80(1) Summary Under Tax Topics- Income Tax Act- Section 80- Subsection 80(1) ...

IT-239R2 "Deductibility of Capital Losses from Guaranteeing Loans for Inadequate Consideration and from Loaning Funds at less than a Reasonable Rate of Interest in Non-arm's Length Circumstances"-- summary under Subsection 80(5) Summary Under Tax Topics- Income Tax Act- Section 80- Subsection 80(5) ...

Guide for Providers of Financial Services under "Special Provisions"- "Election for Nil Consideration for Closely Related Corporations"-- summary under Qualifying Group Summary Under Tax Topics- Excise Tax Act- Section 156- Subsection 156(1)- Qualifying Group General discussion. ...

GST25 "Closely Related Corporations and Canadian Partnerships- Election or Revocation of the Election to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration"-- summary under Subsection 156(4) Summary Under Tax Topics- Excise Tax Act- Section 156- Subsection 156(4) All or substantially all generally means 90% or more.... ...

GST M 200-3 "Calculation of the Small Suppliers' Threshold" under "Determining the Value of Consideration"-- summary under Subsection 240(1) Summary Under Tax Topics- Excise Tax Act- Section 240- Subsection 240(1) The small supplier threshold is calculated by determining the value of taxable supplies made by the person or an associate on a world-wide basis. ...

IT-239R2 "Deductibility of Capital Losses from Guaranteeing Loans for Inadequate Consideration and from Loaning Funds at less than a Reasonable Rate of Interest in Non-arm's Length Circumstances"-- summary under Subsection 246(1) Summary Under Tax Topics- Income Tax Act- Section 246- Subsection 246(1) Former s. 245(2) may have been applied in situations where there is a material benefit to other shareholders as a result of a minority shareholder making a loan to, or honouring a guarantee in respect of, a Canadian corporation controlled by him and members of his family. ...

Brian Darling, "Revenue Canada Perspectives" in Income Tax and Goods and Services Tax Considerations in Corporate Financing, 1992 Corporate Management Tax Conference Report (Canadian Tax Foundation, 1993), 5-- summary under Subsection 5907(6) Summary Under Tax Topics- Income Tax Regulations- Regulation 5907- Subsection 5907(6) 1-20, question 7, at 5:13: [w]hat is reasonable in the circumstances can be determined on a case-by-case basis. ...

Bulletin LTT 10-2000 Transactions for Nominal Consideration November 2000-- summary under Subsection 3(1) Summary Under Tax Topics- Other Legislation/Constitution- Ontario- Land Transfer Tax Act- Section 3- Subsection 3(1) Partitioning of a Co-tenancy Where a partitioning of land takes place and each or any of the "co-tenants" receives land equal in value to their original interest in the whole parcel, no tax will be payable. ...

GST/HST Memorandum 14-5, Election to Deem Supplies to be Made for Nil Consideration, June 2023-- summary under Section 175.1 Summary Under Tax Topics- Excise Tax Act- Section 175.1 Michael, a GST/HST-registered sales person, uses his car to meet clients. ...

GST/HST Memorandum 14-5, Election to Deem Supplies to be Made for Nil Consideration, June 2023-- summary under Section 272 Summary Under Tax Topics- Excise Tax Act- Section 272 Parent a continuation of wound-up subsidiary for s. 156(2) purposes 60. ...