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

15 May 2019 IFA Roundtable Q. 6, 2019-0798861C6 - Non-resident filing income tax return

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 150 - Subsection 150(5) - Paragraph 150(1)(b) non-resident partners of a partnership that has disposed of TCP must file Part I returns even if a s. 116 certificate indicates that all Part I tax is paid 155

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 138
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 170
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) salary reimbursement payments made to seconding NR employer subject to withholding 115

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 208

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 33

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 214
Tax Topics - Treaties - Income Tax Conventions - Article 5 subcontracting 207

Who has to file a corporation income tax return CRA webpage 21 April 2020

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T2 SCH88 Internet Business Activities

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8 June 2009 External T.I. 2009-0314301E5 F - Société d'État provinciale, production T2

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Subparagraph 150(1)(a)(i)

Clause 150(1)(a)(i)(B)

Administrative Policy

2020 IFA-YIN Seminar on COVID-19 Guidelines, Q.10

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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 170

Administrative Policy

8 October 2010 Roundtable, 2010-0373681C6 F - Production d'une Déclaration T3

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 204 - Subsection 204(1) no obligation to file T3 where only property is non-income generating s. 75(2) property 73

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

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Forms

T3 Trust Income Tax and Information Return

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 357
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 194

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 183
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 120

Subsection 150(1.2)

Articles

Joint Committee, "July 27, 2018 Legislative Proposals", 10 September 2018 Submission

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Subsection 150(5)

Paragraph 150(1)(b)

Administrative Policy

15 May 2019 IFA Roundtable Q. 6, 2019-0798861C6 - Non-resident filing income tax return

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Words and Phrases
tax is payable
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(a) "tax is payable" even if already paid 181

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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