Subsection 120(1) - Income not earned in a province
Administrative Policy
9 July 2021 Internal T.I. 2021-0893981I7 - CERB received by non-residents
Regarding the treatment of payments (“CERB Payments”) made pursuant to the Canada Emergency Response Benefit Act (the “CERB Act”) to an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | Other Income Art. accords Canada full right to tax CERB payments | 225 |
| Tax Topics - Treaties - Income Tax Conventions - Article 24 | elimination of double taxation Art. addresses relief for taxation by Treaty partner of CERB payments | 182 |
8 October 2014 Internal T.I. 2014-0539571I7 - NL tax vs Non-Res Surtax
Is employment income earned by a non-resident individual working in the Newfoundland offshore area (NOA) subject to provincial tax or the surtax...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 2602 - Reg. 2602(1) | Nfld. Offshore employment income | 71 |
25 July 2014 Internal T.I. 2013-0513641I7 - Deemed resident trust under subsection 94(3)
The Estate of a Canadian resident, with two non-resident beneficiaries and a non-resident liquidator was deemed to be resident in Canada as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(7.01) | meaning of "maximum amount...deductible" | 168 |
| Tax Topics - Income Tax Act - Section 94 - Subsection 94(3) - Paragraph 94(3)(g) | required Part XIII withholding treated like Part I instalment | 151 |
S5-F1-C1 - Determining an Individual’s Residence Status
"An individual who is resident in more than one province on December 31 of a particular tax year will be considered to be resident only in the...
IT-81R "Partnerships - Income of Non-Resident Partners"
Income that becomes subject to Part I as a result of an s. 216 election is not considered to be earned in any particular province.
Articles
Kevyn Nightingale, Amir Pourzakikhani, "A Federal Permanent Establishment, But Not a Provincial One", Tax Topics, Wolters Kluwer, November 3, 2016, No. 2330, p. 1
U.S. resident with Cdn Services PE only (pp. 1-2)
We recently dealt with a situation where a non-resident individual taxpayer had a Permanent...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 4 | 115 |
Subsection 120(2)
Administrative Policy
4 June 2003 Internal T.I. 2003-0006967 F - Province de résidence d'une fiducie
A trust resident in Quebec avoided tax by making the election under s. 104(13.1) to be deemed to retain its income (notwithstanding its actual...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | Thibodeau applied to find that trust with Quebec trustee therefore was resident in Quebec | 162 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(1) - Tax Benefit | scheme generating Quebec abatement without payment of any Quebec tax did not result in a “tax benefit” | 146 |
| Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) | s. 75(2)(a)(i) inapplicable re settlor being beneficiary of trust beneficiary’s estate/ s. 75(2)(b) inapplicable re power of settlor to replace trustees | 303 |
Subsection 120(4) - Definitions
Administrative Policy
3 December 2003 External T.I. 2003-003998
A trust whose beneficiaries are minor children of the shareholders of Corporation A (and who are assumed to be "specified individuals") is...