Search - considered

Results 221 - 230 of 254 for considered

Ian Bradley, Marianne Thompson, Ken J. Buttenham, "Recommended Amendments to the Upstream Loan Rules", Canadian Tax Journal, (2015) 63:1, 245-67. -- summary under Subsection 90(14)

[fn 28: The CRA has stated that an assignment of a debt receivable to a new creditor without novation of the debt would not be considered a repayment of the debt for the purposes of subsection 15(2.6): see CRA document no. 2013-0482991E5, September 8, 2014.] ...

Abraham Leitner, Peter Glicklich, "Uncertainty Remains Under the Services PE Provision in the U.S.-Canada Income Tax Treaty", Tax Management International Journal, 2015, p. 784 -- summary under Article 5

While CRA is correct in noting that a related party can be considered a third party in one sense of that term, this interpretation on its face contradicts the plain language of the JCT Report which concludes that paragraph 9 does not apply to "intercompany services," which seems to indicate that the JCT Report is using the term "third party" in an alternative narrower sense to exclude related parties…. ...

Michael McGowan, "HMRC v Lloyds Bank Leasing (No 1) Ltd: the troublesome increase in the scope of the "sole or main object" test", [2015] British Tax Review, No.5 2015 (Thomson Reuters (Professional) UK Limited), p. 649 -- summary under Purpose/Intention

This effectively ignores Lord Upjohn's statement in IRC v Brebner that: "... when the question of carrying out a genuine commercial transaction... is considered, the fact that there are two ways of carrying it out—one by paying the maximum amount of tax, the other by paying no, or much less, tax—it would be quite wrong as a necessary consequence to draw the inference that in adopting the latter course one of the main objects is... avoidance of tax. ...

Justice Marshall Rothstein, "An Overview of the Supreme Court of Canada", Bulletin for International Taxation (IBFD), January/February 2016, p. 20. -- summary under Stare Decisis

An openness to considering foreign judgments is beneficial for a number of reasons: a well-reasoned foreign decision that has considered similar issues may provide analytical guidance. ...

Nathan Boidman, "Judicial and Legislative Developments Threaten Indirect Canadian Acquisitions", Tax Notes International, Vol. 84, No. 2, 10 October 2016, p. 163 -- summary under Subsection 212.1(4)

Application of s. 212.1(4) to Univar transaction (p. 168) The overall ambit of the proposal can be considered in terms of the Univar matter. ...

Joint Committee, "Part D of Tax Planning Using Private Corporations – “Converting Income into Capital Gains” Proposals", 2 October 2017 Joint Committee Submission -- summary under Paragraph 84.1(2)(a.1)

Under draft s. 120.4(4), all or a portion of the capital gain arising on the deemed disposition of shares on death might be recharacterized as a taxable dividend and considered to be “split income.” ...

Dov Begun, "Equity Based Compensation and Stock Options", 2017 Annual CTF Conference draft paper -- summary under Paragraph (k)

It has generally been accepted that compensating RSU holders in this manner for dividends paid on the shares should not be considered to cause the existing RSUs to be off-side the 3 year rule and contravene the SDA rules. ...

Austin del Rio, "Part VI.1 Tax on Dividend Paid Through Family Trust", Tax for the Owner-Manager, Vol. 19, No. 3, July 2019, p. 9 -- summary under Subsection 191.1(2)

However, the trust will still be considered to have received the dividend for certain purposes of the Act….. ...

Nathan Boidman, "How Will Revised Sourcing Rules Affect Sales of U.S.-Made Goods Abroad?", Tax Notes International, 10 February 2020, p. 655 -- summary under Article 24

Double tax if also tax under ITA ss. 115(1)(a)(ii) and 253 (p. 657) [I]f the sale to the distributor is concluded in Canada or it is concluded outside but further to an offer to sell that was made in Canada, then the U.S seller does carry on business in Canada and will be liable or Canadian federal income tax on the portion of the overall profit from producing and selling that is considered to arise in Canada. ...

Edward Miller, Matias Milet, "Derivative Forward Agreements and Synthetic Disposition Arrangements", 2013 Conference Report, (Canadian Tax Foundation), pp 10:1-50 -- summary under Derivative Forward Agreement

On the basis of this interpretation, the difference between $108 (the amount paid for the property) and $107 (the fair market value of the property delivered on settlement of the agreement) should not be considered to be wholly attributable to the $7 increase in the fair market value of the property over the term of the agreement. Accordingly, the option would be considered to be a DFA in this case…. ...

You are here