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Tom Kissner Section des programmes pour personnes handicapées Direction générale des cotisations et des recouvrements 946-8787 Le 11 octobre 2002 2002-015707 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 37 Tax credit for mental or physical impairment The CCRA appears to have tightened up its de facto administrative position in regard to the tax credit for mental or physical impairment. ...

Michel Lambert 957-8962 Le 11 octobre 2002 2002-015684 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 14 Stock option Let us suppose that Corporation X, a Canadian-controlled private corporation, has a stock options plan for some employees. ...

Tax Convention (the “Treaty”) generally provides that a U.S. resident, that is not a qualifying person under paragraph 2 of the LOB Clause and that is engaged in the active conduct of a trade or business in the U.S., can claim Treaty benefits with respect to items of income that are derived from Canada in connection with or incidental to that trade or business, provided a number of other conditions are met. ...

The date of ratification and entry into force for Canada and other countries is indicated in the list posted by the OECD at Signatories and Parties to the Multilateral Convention. ...

As mentioned in 2022-0943241E5, pursuant to paragraph 2(3)(b) and subject to the application of an Income Tax Convention with Canada, the non-resident is subject to tax in Canada on its taxable income earned in Canada as determined under section 115. ...

Selon la convention de vente, Vendeurco accepte d'indemniser Acquièreco (ou Cibleco) advenant que Cibleco recevait un avis de nouvelle cotisation visant la période antérieure à l'acquisition. ... À notre avis, dans les situations hypothétiques mentionnées, il est pertinent d'examiner tous les documents pour faire une telle détermination, dont la convention de vente des actions. ...

Stéphane Prud'Homme (613) 957-8975 Le 11 octobre 2002 2002-015700 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 30 Refundable Dividend Tax on Hand ("RDTOH") The RDTOH of a corporation at the end of a particular taxation year is equal to the amount, if any, by which the total of the following amounts exceeds the corporation's dividend refund for its preceding taxation year: the refundable portion of the Part I tax paid in the particular year; the total of the Part IV tax that the corporation must pay for the particular year; its RDTOH at the end of the preceding year. ... Stéphane Prud'Homme 957-8975 October 11, 2002 2002-015700 ENDNOTES 1 Question 14.5 de la Table ronde sur la fiscalité fédérale du Congrès 91 de l'APFF et document no. 9600625 (janvier 1996). 2 Question 14.5 of the Federal Taxation Roundtable at the '91 Convention of the APFF and document no. 9600625 (January 1996).- 3-- 2- ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2010 Question 40 Retrait d'une société de personnes et prix de base rajusté négatif Une convention de société de personnes prévoit l'émission d'unités aux associés. ...

Response: New issues with paragraphs IV(6) & IV(7) Since the 2007 signing of the Fifth Protocol to the Canada-United States Tax Convention (the "Treaty"), the Canada Revenue Agency (the "CRA") has been asked to consider many strategies designed to ensure that either paragraph (6) of Article IV does apply to a particular amount, or that paragraph (7) of that Article does not apply to a particular amount, along with the possible application of the general anti-avoidance rule. ...

De plus, le sous-alinéa 248(1)b)(i) L.I.R. de cette définition prévoit qu'une disposition de bien est toute opération ou tout événement par lequel une action, une obligation, un billet, un certificat, une hypothèque, une convention de vente ou un autre bien semblable, est racheté en totalité ou en partie ou est annulé. ...