Section 150

Subsection 150(1) - Filing returns of income — general rule

Cases

Coffen v. The Queen, 97 DTC 5552 (Ont. Ct. J. (G.D.))

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Paragraph 150(1)(a) - Corporations

Administrative Policy

27 November 2017 External T.I. 2017-0731441E5 - Interchange Canada and Business Number

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) NR corp carrying on business in Canada by virtue of being reimbursed for payroll costs of seconded employee 130
Tax Topics - Income Tax Regulations - Regulation 102 - Subsection 102(1) NR company seconding employee to Canada subject to Reg. 102 withholding requirement but not EI or CPP 164
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) salary reimbursement payments made to seconding NR employer subject to withholding 107

6 October 2017 APFF Roundtable Q. 1, 2017-0708971C6 F - Inactive Corporations & subs. 162(7) ITA

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) no penalty imposed where failure to file a nil T2 return 191

10 October 2014 APFF Roundtable Q. 27, 2014-0538211C6 F - 2014 APFF Roundtable, Q. 27 - Various issues re: administration of the Act

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7.1) no T5013/T3 late filing penalty where filing after waiving of filing requirement 31

25 April 2014 Internal T.I. 2014-0521541I7 - Requirement for Crown corporations to file T2

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) Crown corporations T2 exemption 0

28 November 2011 November CTF Roundtable, 2011-0426591C6 - Deemed services permanent establishment

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) partnership subject to Reg. 105 withholding 206
Tax Topics - Treaties - Income Tax Conventions - Article 5 subcontracting 199

Corporation income tax return

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T2 SCH88 Internet Business Activities

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Paragraph 150(1)(c) - Trusts or estates

See Also

Lussier v. The Queen, 2000 DTC 1677 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13.1) late designation by letter was valid return amendment 160

Administrative Policy

Undated, Rulings Division Summary (Tax Window, No. 3, p. 31, ¶1251)

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Paragraph 150(1)(d) - Individuals

Cases

Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227

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See Also

Saunders v. The Queen, 2010 DTC 1099 [at 3025], 2010 TCC 114 (Informal Procedure)

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Subsection 150(1.1)

Paragraph 150(1.1)(b)

Cases

Takenaka v. Canada (Attorney General), 2018 FC 347

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) CRA to reconsider a penalty imposed for failure to timely file a T1135 by a taxpayer with a nil Part I tax liability 333
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) CRA delegate failed to consider that, as there was no obligation to file a nil Part I tax return, it was reasonable not to timely file a T1135 184

Subparagraph 150(1.1)(b)(i)

Administrative Policy

28 June 2017 External T.I. 2017-0705431E5 - funds held in settlement account

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(w) court-supervised settlement fund for class action was not required by a law 177
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) litigation settlement trust with class action beneficiaries required to pay tax and file T3 returns 114

Subsection 150(2) - Demands for returns

Cases

R. v. Merkle, 80 DTC 6027, [1971] CTC 519 (Alta. C.A.)

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Subsection 150(3) - Trustees, etc.

Administrative Policy

14 March 2013 Internal T.I. 2012-0451131I7 - Trustee's Rights & Obligations under the Act

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