Cases
James v. Canada, 2001 DTC 5075 (FCA)
The matter was remitted for a new trial on the basis of a finding (at p. 5082) that on some occasions the trial judge had "acted in a manner that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 54 | |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) | vacating not a remedy for lack of due dispatch | 86 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | no s. 56(2) inclusion to taxpayer if recipient of the transferred property had earned it rather than the taxpayer | 332 |
Administrative Policy
4 June 2024 STEP Roundtable Q. 15, 2024-1007831C6 - Online Access - Trust Compliance
Listing by CRA of the trust related documents that are accepted for submission to My Trust Account.
A primary trustee can authorize a...
20 June 2023 STEP Roundtable Q. 13, 2023-0966611C6 - Trust Online Verification
My Trust Account, which was launched on February 6, 2023, gives those with the appropriate authorization the ability to view and update some...
25 November 2021 CTF Roundtable Q. 12, 2021-0912081C6 - ITR Remissions and Fees
Description (similar to 2021 APFF Roundtable, Q.19) of potential remissions of ruling fees where the services standard is not met, and description...
25 November 2021 CTF Roundtable Q. 13, 2021-0912071C6 - ITRD Internal Evaluation process
[T]he directorate is reviewing its service model and priorities for options to reduce the turnaround time for advance income tax rulings and...
7 October 2021 APFF Roundtable Q. 19, 2021-0901121C6 F - APFF – ITR Remissions
Regarding its increases in the hourly rates for its rulings service, the Directorate stated:
[T]he fee applicable to a File is currently $104.04...
2020 IFA-YIN Seminar on COVID-19 Guidelines, Q. 13
As part of a more general response to a query as to how practitioners should contact CRA during periods impacted by COVID-19, CRA indicated that...
26 November 2020 STEP Roundtable Q. 16, 2020-0839921C6 - Offshore Tax Informant Update
When asked for updates on the offshore tax informant program, CRA stated:
Since the OTIP launch, there has been sustained interest in the program...
COVID-19: Information for Canada Revenue Agency employees: 30 March 2020: Work restrictions for critical and non-critical services
Previous COVID-19 work arrangement
On March 15, 2020 we announced that because of the COVID-19 pandemic, only employees performing critical...
91 C.R. - Q.58
The statement in IC 77-9R concerning the disclosure in a T1 return of an interest in a controlled foreign affiliate or the beneficial interest in...
91 C.R. - Q.57
District Office audit screeners can obtain computer-generated listings of persons who have claimed a capital gains deductions and they can select...
91 C.R. - Q.56
No formal request for a copy of the T20 audit or T401 appeals report is required.
91 C.R. - Q.55
Head Office's input is provided upon request; it generally does not have any input into the preparation or content of a position paper or audit...