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What the "Archived Content" notice means for interpretation bulletins INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Foreign Income Taxes as a Deduction From Income DATE: January 5, 1987 NO: IT-506 REFERENCE: Subsections 20(11) and (12) (also subsections 104(22), 126(1) and (7) and 138(5.1)) Proposals contained in the Notice of Ways and Means Motion of October 31, 1986 are not considered in this release. 1. ... Where business income to which the tax relates is considered not to have a foreign source or not to be from a business carried on in a foreign country, the tax would fail to qualify as business-income tax and would come within the category of non-business-income tax. ...

If I am considered an Indian under the Indian Act, can I contribute to a PRPP based on my tax-exempt income? ...

If I have an employee who is considered an Indian (as defined by the Indian Act), can he or she (or I as his or her employer) contribute to a PRPP based on his or her tax-exempt income? ...

What the "Archived Content" notice means for interpretation bulletins INTERPRETATION BULLETIN SUBJECT: INCOME TAX ACT Foreign Income Taxes as a Deduction From Income DATE: January 5, 1987 NO: IT-506 REFERENCE: Subsections 20(11) and (12) (also subsections 104(22), 126(1) and (7) and 138(5.1)) Proposals contained in the Notice of Ways and Means Motion of October 31, 1986 are not considered in this release. 1. ... Where business income to which the tax relates is considered not to have a foreign source or not to be from a business carried on in a foreign country, the tax would fail to qualify as business-income tax and would come within the category of non-business-income tax. ...

The tips are considered employment income for income tax purposes. Depending on whether you control the tips or not, you may have to report the tips your employee received on a T4 slip and withhold payroll deductions. ... You are considered to have paid these amounts to your employee because the tips are controlled by you (as the employer). ...

Note You may not be considered a deemed resident if you left or entered Canada permanently in the year. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...

Note You may not be considered a deemed resident if you left or entered Canada permanently in the year. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...

Note You may not be considered a deemed resident if you left or entered Canada permanently in the year. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...

An annual golf tournament held by a charity is considered a fundraising event. ... When a company sponsors a hole by transferring property to a charity can this be considered a gift? ... This can be considered full-time administrative service under the function test. ...

Is the amount transferred into the RDSP considered a contribution? 14. ... Is the amount transferred into the RDSP considered a contribution? A13. ... The rollover amount will be considered a private contribution for the purpose of determining whether the RDSP is a PGAP, but will not attract CDSGs. ...