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Summary of 17 May 2023 IFA Roundtable, Q.7 under Treaties – Income Tax Conventions – Art. 10. ...

Summaries of Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs [2023] EWCA Civ 695 under Treaties – Income Tax Conventions – Art. 6, Art. 12. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2002-09-13 31 July 2002 Internal T.I. 2002-0136937 F- Placement Français "Assurance-salaire-vie Treaties- Income Tax Conventions- Article 18 withdrawal from French employee-contribution plan (assurance-salaire-vie) was not a “pension” Income Tax Act- Section 233.3- Subsection 233.3(1)- Reporting Entity cost amount of foreign retirement plan may have been stepped up under s. 128.1(1) 30 September 2002 Internal T.I. 2002-0152107 F- BRANCHEMENT A DES SERVICES PUBLICS Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(c)- Subparagraph 8(1)(c)(iii) utilities do not extend to cable, satellite TV and internet in light of s. 8(1) preamble Income Tax Act- Section 62- Subsection 62(3)- Paragraph 62(3)(g) utilities include cable, satellite TV and internet 2 October 2002 Internal T.I. 2002-0153417 F- REVENU D'EMPLOI ORGANISATION Income Tax Regulations- Regulation 8900- Subsection 8900(1)- Paragraph 8900(1)(b) Montreal IFC not a prescribed organization 1 October 2002 Internal T.I. 2002-0154887 F- DEPENSES DE REPAS Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(g) simplified method not available for self-employed individuals 2002-08-30 13 September 2002 External T.I. 2002-0159525 F- Non-Arm's Length Sale of Shares Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) CCRA does not generally presume that an uncle and nephew do not deal at arm’s length 11 September 2002 External T.I. 2002-0161005 F- REÇU POUR DON- MUNICIPALITÉ Income Tax Act- 101-110- Section 110.1- Subsection 110.1(2) a local municipality incorporated under the Quebec Municipal Territorial Organization Act could issue receipts for gifts received ...

Summary of PepsiCo, Inc v Commissioner of Taxation [2023] FCA 1490 under Treaties – Income Tax Conventions – Art. 12. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2002-07-05 19 June 2002 External T.I. 2000-0020525 F- Article 19 Canada- France Tax Treaty Treaties- Income Tax Conventions- Article 19 question of whether French payer was a governmental instrumentality referred to group which could engage in competent authority matters 14 June 2002 External T.I. 2001-0103755 F- Cumulative Eligible Capital on Amalgamation Income Tax Act- Section 87- Subsection 87(2)- Paragraph 87(2)(f) Amalco should not have 2 CEC adjustment times 28 June 2002 Internal T.I. 2002-0132427 F- RDTOH Income Tax Act- Section 129- Subsection 129(1) RDTOH reduced by dividend refund even if time limit for claiming the dividend refund has passed 18 July 2002 Internal T.I. 2002-0135177 F- TRANSPORT DE MARCHANDISES Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(g) goods include property not intended for sale, such as mail, but do not include securities 25 July 2002 Internal T.I. 2002-0139877 F- ASSURANCE INVALIDITE-PARITE Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) contributions in years 2 and 3 could be deducted from subsequent parity adjustment to contribution made in year 1 10 September 1997 External T.I. 9704715 F- RÉCOMPENSE- PRIX D'EXCELLENCE EN XXXXXXXXXX Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(n) prize excluded because received in respect of employment ...

Summary of 21 October 2021 Internal T.I. 2020-0872281I7 under Treaties – Income Tax Conventions – Art. 10. ...

Summary of Hetal Kotecha, “Canadian Tax Concerns Arising from the Use of Professional Employer Organizations,” International Tax Highlights (IFA), Vol. 3, No. 3, August 2024, p. 9 under Treaties – Income Tax Conventions – Art. 5. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2001-04-27 10 April 2001 External T.I. 2001-0078035 F- RAP PERSONNE DIVROCEE Income Tax Act- Section 146.01- Subsection 146.01(1)- Regular Eligible Amount- Paragraph (f) divorced individual was eligible notwithstanding ownership during their marriage of home by ex-spouse 12 April 2001 External T.I. 2000-0050655 F- ASSURANCE MUTILATION/INVALIDITE Income Tax Act- Section 148- Subsection 148(9)- Disposition- Paragraph (h) disability benefits under a policy providing life and accidental death and dismemberment insurance could be non-taxable Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account personal injury amounts received pursuant to life insurance policy not added to CDA 23 March 2001 Internal T.I. 2000-0056097 F- Roulement interne Income Tax Act- Section 84- Subsection 84(1) s. 84(1) deemed dividend where individual’s low-PUC common shares are exchanged with the corporation for high-PUC preferred shares and there is an s. 85(1) agreed amount at FMV 17 April 2001 External T.I. 2000-0056455 F- AVANTAGE IMPOSABLE-EMPLOYE Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) the distribution of employer shares to employees as beneficiaries of a discretionary trust is a s. 6(1)(a) benefit if it has the slightest connection to their employment 2 February 2001 Internal T.I. 2000-0058127 F- Convention d'émission d'actions follow-up in 2001-007939 F Income Tax Act- Section 7- Subsection 7(2) s. 7(2) could apply if shares were held by the employer for later acquisition by the employee 19 April 2001 Internal T.I. 2001-0069067 F- PENSION ALIMENTAIRE ACCORD ECRIT Income Tax Act- Section 56.1- Subsection 56.1(4)- Support Amount submitted documents were not a written agreement ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2000-12-22 6 December 2000 External T.I. 2000-0001345 F- POLICES FONDS DISTINCTS Income Tax Act- Section 138.1- Subsection 138.1(1) exercise of a guarantee in excess of the premium paid 30 November 2000 External T.I. 2000-0002855 F- Emigration disposition réelle convention Income Tax Act- Section 128.1- Subsection 128.1(4)- Paragraph 128.1(4)(b)- Subparagraph 128.1(4)(b)(iv) application of s. 128.1(4)(b)(iv) exception to US stock market portfolio Income Tax Act- Section 220- Subsection 220(4.5) return of s. 220(4.5) security only when s. 128.1(6) applied 19 September 2000 External T.I. 2000-0018505 F- COMPENSATION DE XXXXXXXXXX Income Tax Act- Section 43- Subsection 43(1) taxpayer not permitted to treat proceeds from grant of option under expropriation proceeds, exceeding the 20% IT-271R threshold, as equalling the ACB of the property disposed of 15 December 2000 External T.I. 2000-0029125 F- POMPIER VOLONTAIRE Income Tax Act- Section 81- Subsection 81(4) detailed guidelines on the application of s. 81(4) 29 November 2000 Internal T.I. 2000-0051437 F- PROGRAMME SPRINT Income Tax Act- Section 118.62 S.P.R.I.N.T. loans did not qualify as being made pursuant to a similar provincial statute 6 December 2000 External T.I. 2000-0056385 F- Interactions entre 120.4 et 104(14) Income Tax Act- Section 120.4- Subsection 120.4(1)- Split Income split income definition does not apply to income allocated to preferred beneficiary that has not been designated as a dividend under s. 104(19) ...

XIXA, 2(c) of the Canada-US Convention. Q5(b).   CRA considers relative assets, revenues, income and payroll in assessing whether a US company’s business is "substantial" in relation to a connected Canadian business under Art. ...