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.- capital gains IT-173R2(SR)- cross-border payments TN-44- US LLC with Canadian branch TN-44 forms – Declaration of benefits TN-44 paid-up capital increase by ULC TN-44 Tax avoidance general TN-30 Tax audits consistency TN-44 enhanced TN-34 Tax credits certified cultural property- individuals IT-407R4(C) disability IT-519R2(C) dividend – see Tax credits, dividends education – see Tax credits, education employment – see Tax credits, employment foreign – see Tax credits, foreign medical expenses IT-519R2(C) non-refundable in the case of a deceased person IT-326R3 ordering of IT-523 personal – see Tax credits, personal refundable – see Tax credits, refundable tuition – see Tax credits, tuition Tax credits, dividends dividends from taxable Canadian corporation IT-67R3 inter-spousal property transfers and loans IT-511R property transfer to minors IT-510 Tax credits, education definitions and calculation IT-515R2 Tax credits, employment overseas employment IT-497R4 Tax credits, foreign beneficiaries IT-201R2 carry-forward and carry-back of unused credits IT-520(C) claim and computation IT-270R3 deductions for IT-270R3 eligibility IT-270R3 foreign source capital gains and losses IT-395R2 formula IT-270R3; IT-395R2 non-residents' IT-270R3 overseas employment IT-497R4 resident partner's, determination IT-81R social security taxes TN-30; TN-31R2 territorial source of income IT-270R3 trusts IT-201R2 Tax credits, personal calculation IT-513R different types IT-513R support payments IT-530R Tax credits, refundable medical expenses IT-519R2(C) Tax credits, tuition eligible tuition fees IT-516R2 Tax-Free Savings Accounts (TFSAs) key employee, shares issued to TFSA for TN-44 Tax losses sale TN-34 Tax shelters definition TN-41 donation of flow-through shares TN-41 Rulings position TN-22 Taxable Canadian property transfer to a corporation IT-291R3 Taxable employment benefits administrative policy change TN-40 Taxable dividends allocation to employees profit-sharing plans IT-379R exempt from part IV tax IT-269R4 part IV tax IT-269R4 Taxation year corporations with different IT-64R4(C) corporations emigrating IT-451R Taxes inter vivos trusts IT-406R2 resource property, paid to Crown IT-438R2 Taxpayers deceased- exchange of property IT-259R4 partnership deemed to be IT-413R special reserves – see Reserves Teachers – see Professors and teachers Television – see Radio and television Tenants premiums re lease extension or cancellation, income IT-359R2 Terminal allowance eligible capital property IT-123R6 Testamentary trusts cost of property owned on December 31, 1971 IT-130 spouse trust IT-305R4 Thefts, defalcation, embezzlement gains from IT-256R loss of trading assets, deductions for IT-185R(C) Thin capitalization "beginning of a calendar month" TN-38 impact of IFRS TN-42 interest on debts owing to specified non-residents IT-59R3 Tickets deferred cash purchase, of Canadian Wheat Board IT-184R lottery, vendors' receipts IT-404R official receipts, considered as IT-110R3- split-receipting, proposed guidelines TN-26 Timber royalties, non-residents' election re tax IT-393R2 Timber limits and cutting rights tax treatment IT-481(C) Timber resource properties partial disposition IT-418 tax treatment IT-481(C) Tools cost reimbursed or paid by employer- employees' fringe benefits IT-470R(c) defined IT-422 Topsoil sale of, farming business IT-433R Trade debts loans to shareholders IT-119R4 Trade unions annual dues, deductions and certification IT-103R defined IT-103R payments received by members IT-334R2 Trademarks expense of acquisition IT-143R3 Trade payables debt obligations TN-41 Training expenses care of an individual with mental or physical infirmity IT-519R2(C) deductibility IT-357R2 in a school- medical expenses IT-519R2(C) self-employed individuals', deductibility IT-357R2 Transactions adventure or concern in nature of trade IT-459 arm's length IT-419R2 business, pre-incorporation IT-454 commodity futures, taxation IT-346R non-arm's length – see Transactions, non-arm's length securities IT-479R(SR) series of TN-22 Transactions, non-arm's length defined IT-419R2 sale of land IT-152R3 shares to corporations IT-489R Transfer commission income to corporation TN-22 depreciable capital property IT-291R3 depreciable property to another class- recapture and terminal loss IT-478R2 eligible capital property IT-123R6; IT-291R3 inter vivos of farm property to parent, to child IT-268R3(SR); IT-268R4 principal residence IT-120R6 rights to income IT-440R2 work in progress IT-457R Transfer pricing competent authority assistance TN-41 update TN-34 Transplants bone marrow or organ, medical expenses IT-519R2(C) Transportation benefits or allowances- special work site or remote work locations IT-91R4 food, beverages and entertainment included in fares IT-518R initial and terminal- special work sites or remote work locations IT-91R4 of patient and accompanying individual- medical expenses IT-519R2(C) subsidized by employer- employees' fringe benefits IT-470R(C) Transportation passes employees' fringe benefits IT-470R(C) Travel expenses employee's IT-522R- spouse, fringe benefits IT-470R(C) of patient and accompanying individual- medical expenses IT-519R2(C) rental operation IT-434R(SR) scientific research and experimental development expenditures IT-151R5(C) within municipality or metropolitan area- taxable employment benefits TN-40 Treaty – also see Canada-U.S. tax convention and Tax agreements and conventions interpretation TN-34 mutual administrative assistance in tax matters TN-34 resident of convenience TN-35 shopping- general anti-avoidance rule TN-22 Tree farms – see Farmers and fishermen Trust accounts disbursements by lawyer IT-129R lawyers', interests IT-129R Trustees and control changes TN-34 Trusts – see also Estates allowable capital losses IT-381R3 amounts payable in a taxation year IT-286R2 amounts received as scholarship, fellowships, bursaries, prizes, research grants, etc IT-75R4 anti-avoidance rule IT-381R3 arm's length relationship IT-419R2 beneficiaries- amounts payable to IT-381R3- flow-through of taxable dividends IT-524- preferred beneficiaries, defined IT-394R2- preferred beneficiary, election IT-394R2 capital interest, adjusted cost base IT-456R(SR) cemetery care IT-531 deductions from income- amounts payable to beneficiaries IT-381R3 dividends from taxable Canadian corporations IT-67R3 double taxation relief IT-381R3 employee, taxation IT-502(SR) flow-through of taxable capital gains to beneficiary IT-381R3 foreign tax credit IT-201R2 governed by an eligible funeral arrangement IT-531 government assistance IT-273R2 health and welfare- defined IT-85R2- employees IT-85R2 income- attribution to settlor IT-369R(SR)- beneficiary IT-381R3- payable to beneficiaries IT-342R- phantom IT-342R income interest- adjusted cost base IT-342R- disposition IT-385R2- renunciation IT-385R2 inter vivos gifts of capital property through IT-209R(SR) inter vivos, tax payable IT-406R2 interest income IT-396R minors- transfer of farming property IT-268R3(SR); IT-268R4 non-resident beneficiaries- withholding tax IT-465R options to acquire trust units IT-96R6 personal, defined IT-381R3 residence determination IT-447 Roth IRAs governed by trusts TN-43 spouse – see Spouse trusts taxable capital gains IT-381R3 testamentary – see Testamentary trusts unit – see Unit trusts vacation pay, plans under collective agreement IT-389R without settlors or preferred beneficiaries IT-394R2 Tuition benefits value of scholarships, fellowships, etc IT-75R4 Tuition fees eligible fees IT-516R2 employer paid, fringe benefits IT-470R(C) refund of IT-516R2 tax credit IT-516R2 U Topic Bulletin or Technical News Uniforms – see Clothing and uniforms Union – see Trade unions Unit trusts expenses for selling units, deductions IT-341R4 options to acquire granted by trust IT-96R6 United States of America social security – see Social security (USA) Unpaid amounts – see Remunerations; Expenses Unrelated persons arm's length IT-419R2 Usage of money interest deductibility IT-533 Use of property same or similar- exchange of property IT-259R4 V Topic Bulletin or Technical News Vacation Pay accumulated, taxation IT-334R2 trusts established under collective agreements IT-389R Vendors lottery tickets, receipts IT-404R Vessels – see Ships and vessels Visiting professors – see Professors and teachers Visual artists income determination IT-504R2(C) Vow of perpetual poverty deductions allowed and disallowed IT-86R W Topic Bulletin or Technical News Wage loss replacement plans benefits computation IT-428 premiums paid by employer- employees' fringe benefits IT-470R(C) Wages accrued by deceased persons IT-210R2 expenses to collect- legal expenses IT-99R5(C) Water pipelines capital cost allowance IT-482R Water well equipment capital cost allowance IT-472(SR) Windfalls income, taxation IT-334R2 Winding-up defined IT-126R2 dividends, time significance IT-149R4 farm corporations IT-427R investment tax credit of parent corporation IT-151R5(C) losses of a corporation IT-302R3 losses of predecessor corporation IT-232R3 partnership, property disposition IT-378R replacement property acquired upon IT-259R4 scientific research and experimental development IT-151R5(C) settlement of debts IT-142R3 unpaid amounts IT-109R2 unused foreign tax credits IT-520(C) Withholding taxes dividend payments- Luxembourg intermediary TN-44- tax treaties TN-44 interest payments- tax treaties TN-44 non-residents'- exemption on interest payments in foreign currency IT-361R3- interest exemption on government IT-155R3(SR)- ships and aircraft hired from IT-494- trust beneficiaries IT-465R- unpaid amounts IT-109R2 overseas employment tax credit IT-497R4 retiring allowance IT-337R4(C) scholarships, fellowships, bursaries, etc. ...

If so, even though we may consider you to be a deemed resident of Canada, under Quebec law you may be considered to be a factual resident of that province. ...