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Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph (d)
A security that is approved for listing or that has a conditional approval for listing is not at that time considered to be listed on a designated stock exchange. ...
Folio Summary
S3-F10-C2 - Prohibited Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 207.06(2)
Each waiver request will be considered on its own merits. Example 4 The following example illustrates a situation in which the CRA may give favourable consideration to a request that the 100% advantage tax be waived. ...
Folio Summary
S4-F2-C2 - Business Use of Home Expenses -- summary under Paragraph 18(12)(b)
Other allocation methods may be considered reasonable depending on the particular circumstances.... 2.20 Where a work space that is an individual’s principal place of business is also used for personal purposes, expenses should be apportioned between business and personal use. ...
Folio Summary
S3-F9-C1 - Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime -- summary under Income-Producing Purpose
In most cases, such losses are more properly considered withdrawals of capital or are sustained outside the normal income-earning activities of the business. ...
Folio Summary
S5-F2-C1 - Foreign Tax Credit -- summary under Subsection 126(1)
S5-F2-C1- Foreign Tax Credit-- summary under Subsection 126(1) Summary Under Tax Topics- Income Tax Act- Section 126- Subsection 126(1) 1.39 The appropriate share of the foreign taxes paid by a partnership of which the taxpayer is a member is considered to be tax paid by the taxpayer. ...
Folio Summary
S3-F4-C1 - General Discussion of Capital Cost Allowance -- summary under Improvements v. Repairs or Running Expense
Enduring benefit test 1.4 An expenditure will normally be considered capital in nature if it brings into existence an asset or advantage that has an enduring benefit. ...
Folio Summary
S4-F14-C1 - Artists and Writers -- summary under Paragraph 8(1)(p)
When a musical instrument’s use changes, either partially or entirely, the change-in-use rules in paragraphs 13(7)(a), (b), and (c) will apply. 1.54 When there is a change in use, a musician may be considered to have disposed of and reacquired all or part of the instrument at its fair market value. ...
Folio Summary
S4-F14-C1 - Artists and Writers -- summary under Paragraph 56(3)(b)
While those expenses are not deductible in the year in which they are incurred, they are considered to be deductible from the art production grant in the year the grant is received. ...
Folio Summary
S2-F3-C2 - Benefits and Allowances Received from Employment -- summary under Paragraph 6(1)(a)
. … However, if transportation between an employee’s home and a regular place of employment is provided by an employer for security reasons, or if public and private vehicles are not allowed or practical, then such travel is not considered personal. ...
15 June 2022 STEP Roundtable - Official Response
Miscellaneous correspondence
Where the election is not included with the return of income filed, the election would be considered late. ... Is the trust considered not to deal at arm’s length with Parent such that paragraph 43. 1(2)(b) will apply? ... If an individual is not considered a factual resident of Canada based on residential ties, they may still be considered a deemed resident under subsection 250(1). ...