Section 103

Subsection 103(1) - Agreement to share income, etc., so as to reduce or postpone tax otherwise payable

Cases

Canada v. 594710 British Columbia Ltd., 2018 FCA 166

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) allocation of most partnership profits to a lossco that acquired its interest at year end without economic risk was vacuous and abused ss. 96(1)(f), 103(1) and 160 596
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) stock dividend followed by redemption of the stock dividend shares effected in combination a transfer of property for no consideration 227
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) s. 152(8) cured an error in an assessment as to when the taxation year in question commenced 361

Signum Communications Inc. v. The Queen, 88 DTC 6427, [1988] 2 CTC 239 (FCTD)

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See Also

Stow v. The Queen, 2010 TCC 406, 2010 DTC 1275 [at 3916]

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Jones Development Corp. v. The Queen, 2009 DTC 1452, 2009 DTC 1266

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Penn West Petroleum Ltd. v. The Queen, 2007 DTC 715, 2007 TCC 190

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XCO Investments Ltd. v. The Queen, 2005 DTC 1731, 2005 TCC 655

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) GAAR could be applied to unreasonable partnership allocation 174
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) 99

MacKinlay v. Arthur Young McClelland Moores & Co., [1989] S.TC 898 (HL)

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Administrative Policy

7 October 2016 APFF Roundtable Q. 19, 2016-0655841C6 F - Reimbursement of attributed income

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(1) no domestic secondary adjustment doctrine 200
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) excess disposition proceeds not required to be repaid 85

28 October 2014 Internal T.I. 2014-0529981I7 - Allocation of partnership loss to a former partner

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Tax Topics - Income Tax Act - Section 80.01 - Subsection 80.01(6) underwater debt funnelled through GP to avoid debt parking rules 254

2 December 2014 CTF Roundtable, Q5

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10 March 2014 Internal T.I. 2013-0493971I7 F - Application of section 120.4

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1.1) allocation of income to partner not responsible for expenses 177
Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Split Income - Paragraph (c) LP income not from property provision or services 120

2012 Ruling 2011-0421261R3 - Partnership Allocation

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28 December 2011 Internal T.I. 2011-0422791I7 F - Fraction à risque

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10 October 2006 Internal T.I. 2006-0169051I7 - Successor Pool Issues

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Income Tax Technical News, No. 30, 21 May 2004

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25 March 1997 T.I. 963490

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2 August 1995 Internal T.I. 7-951344 -

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Rulings Directorate Discussion and Position Paper on Motion Picture Films and Video Tapes as Tax Shelters, Version 29/3/93 930501 (C.T.O. "Motion Picture Films - C.C.A.")

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92 C.R. - Q.13

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30 November 1991 Round Table (4M0462), Q. 6.1 - Contribution of Knowledge vs. Financial Contribution (C.T.O. September 1994)

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91 C.R. - Q.4

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17 July 1991 T.I. (Tax Window, No. 6, p. 14, ¶1356)

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90 C.P.T.J. - Q.8

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88 C.R. - Q.18

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79 C.R. - Q.36

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IT-338R, para. 4

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IT-138R "Computation and Flow-through of Partnership Income"

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Subsection 103(1.1) - Agreement to share income, etc., in unreasonable proportions

Cases

Filion v. Canada, 2004 DTC 6579, 2004 FCA 135

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See Also

Paajanen v. The Queen, 2011 DTC 1229 [at 1333], 2011 TCC 310 (Informal Procedure)

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Stow v. The Queen, 2010 TCC 406, 2010 DTC 1275 [at 3916]

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Krauss v. The Queen, 2009 DTC 1394 [at 2155], 2009 TCC 597

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Fraser v. The Queen, 97 DTC 1305 (TCC)

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Archbold v. The Queen, [1995] 1 CTC 2872 (TCC)

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Administrative Policy

5 October 2018 APFF Roundtable, Q.12

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Split Income - Paragraph (a) - Subparagraph (a)(i) family partnership investing in designated stock exchange shares not subject to TOSI rules 132
Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.8) having non-contributing children in a family portfolio investment partnership subject to potential challenge under ss. 74.1 and 96(1.8) 89

9 October 2015 APFF Roundtable Q. 18, 2015-0595821C6 F - Ss. 96(1.01) and s. 103

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9 October 2015 APFF Roundtable Q. 13, 2015-0595781C6 F - Reimbursement of attributed income

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) no secondary adjustments are required for the operation of most income attribution provisions 130

10 March 2014 Internal T.I. 2013-0493971I7 F - Application of section 120.4

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1) income-splitting partnership terms 146
Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Split Income - Paragraph (c) LP income not from property provision or services 120

5 October 2012 Roundtable, 2012-0454001C6 F - Travail d'un associé d'une société de personnes

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80 C.R. - Q.40

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Tax Topics - Income Tax Act - Section 67 8