Section 153

Subsection 153(1) - Withholding

Paragraph 153(1)(a)

Cases

Canada c. Roll, 2001 DTC 5055 (FCA)

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Cana Construction Co. Ltd. v. The Queen, 96 DTC 6370 (FCA)

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Mollenhauer Ltd. v. The Queen, 92 DTC 6398 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(9) 81

The Queen v. Coopers & Lybrand Ltd., 80 DTC 6281, [1980] CTC 367 (FCA)

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Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 S.C.R. 1182

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R. v. O'Dare, 79 DTC 5243, [1979] CTC 409 (B.C. Co. Ct.)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 238 - Subsection 238(2) 81

See Also

Marshall v. The Queen, 2012 DTC 1068 [at 2815], 2012 TCC 21

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus 181

Central Springs Limited v. The Queen, 2010 DTC 1258 [at 4409], 2010 TCC 543 (Informal Procedure)

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Marché Lambert et Frères Inc. c. La Reine, 2008 DTC 3815, 2007 TCC 466

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Suspended Power Lift Service Inc. v. The Queen, 2007 DTC 1505, 2007 TCC 519 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 64

McLeod Masonry (1979) Ltd. v. The Queen, 2000 DTC 2238 (TCC)

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Manke v. The Queen, 98 DTC 1969 (TCC)

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The Queen v. Ursel Constructors Ltd., 96 DTC 1496 (TCC)

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Laxton v. MNR, 89 D.T.C. 629 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) GP responsible for LP source deductions 207

Lalonde, 82 DTC 1772, [1982] CTC 2749 (T.R.B.)

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Clark v. Oceanic Contractors Inc., [1982] BTC 417, [1983] 1 All E.R. 133 (HL)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Territorial Limits presumption against application to non-subjects 53

Administrative Policy

25 February 2016 CBA Roundtable, Q. 7

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Tax Topics - Income Tax Act - Section 96 arrangement for sharing employees not a partnership in Quebec or ROC/profit-sharing arrangement required 234
Tax Topics - General Concepts - Agency dentist handles source deductions and payroll as agent for colleagues 127
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service dentists jointly employ staff so as to avoid GST 296
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Taxable Supply dentists jointly employ staff so as to avoid GST 203

4 December 2014 Internal T.I. 2014-0531251I7 - Directors' Liability

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Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) directors of GP potentially liable for GST remittance failures of LP 122
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) directors of GP potentially liable for source deduction and GST remittance failures of LP 123

6 November 2014 External T.I. 2014-0530991E5 - Liability for the failure to withhold

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8.4) no employer liability for undeducted income tax 83

2 October 2014 External T.I. 2013-0508651E5 - Services provided by non-residents

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26 September 2014 External T.I. 2014-0531441E5 - Unfunded LTD plan payment to non-resident employee

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Tax Topics - Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(c) employee long-term disability payments: remuneration under ITA; pension under Cda-U.S. Convention 206
Tax Topics - Treaties - Income Tax Conventions - Article 18 employee long-term disability payments: remuneration under ITA; pension under Cda-U.S. Convention 251

20 December 2013 External T.I. 2013-0505471E5 - Director's Fees

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14 November 2013 External T.I. 2013-0500641E5 - Subsections 7(6) and 153(1) - Withholding

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 7 - Subsection 7(6) employer rather than s. 7(6) trust withholds 179

6 July 2012 Internal T.I. 2012-0440741I7 - stock option benefit derived by US resident

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) 185
Tax Topics - Treaties - Income Tax Conventions - Article 15 U.S. subs qualifies as payer of (therefore exempt) stock option benefit/domestic v. Treaty method 394

15 June 2011 Internal T.I. 2011-0405501I7 F - Withholding - stock option benefits

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3 November 2010 Internal T.I. 2010-0383561I7 - Payroll withholdings by non-resident employer

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18 July 2007 External T.I. 2007-0242081E5 - Payroll Withholdings by Non-Resident Employer

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8 February 2005 Interpretation Case No. 52141

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d) subsequent exercise of stock option by independent contractor entailed exchange of financial services 103
Tax Topics - General Concepts - Fair Market Value - Options in-the-money stock option valuation 41

10 January 2001 External T.I. 2000-0056135 - REPORTING TAXABLE BENEFITS

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Tax Topics - General Concepts - Agency source deductions made by agent on employer's behalf 46

28 May 1997 T.I. 971070

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1995 Tax Executives Institute Round Table, Q. 5 (5M08860E)

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1 September 1994 External T.I. 5-942025 -

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28 April 1993 Memorandum 931202

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4 February 1993 Memorandum (Tax Window, No. 29, p.18, ¶2425)

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28 January 1993 T.I. (Tax Window, No. 28, p. 9, ¶2403)

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3 October 1991 T.I. (Tax Window, No. 10, p. 23, ¶1494)

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Paragraph 153(1)(c)

Administrative Policy

30 November 1991 Round Table (4M0462), Q. 12.1 - Payment of Certain Amounts into an R.R.S.P. (C.T.O. September 1994)

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80 C.R. - Q.10

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Paragraph 153(1)(g)

Administrative Policy

7 October 2016 APFF Roundtable Q. 1B, 2016-0652761C6 F - T4A filing

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Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) no expanded relief from the broad T4A reporting requirements 237

30 October 2012 Ontario CTF Roundtable Q. 10, 2012-0462961C6 - 2012 Ont CTF Q10 - Executors' Fees and Withholding

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13 June 2003 TI

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RC4157 Rev. 12 "Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary"

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Forms

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Paragraph 153(1)(q)

Administrative Policy

7 February 2018 Internal T.I. 2017-0711961I7 - Withholding on RCA payment to partnership

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Tax Topics - Income Tax Regulations - Regulation 103 - Subsection 103(6) withdrawal of RCA surplus was not a lump sum payment 162
Tax Topics - Income Tax Regulations - Regulation 106 - Subsection 106(1) members of partnership were respective payers of RCA withdrawal 161

Subsection 153(1.01) - Withholding — stock option benefits

Articles

Barbara Worndl, Ron Choudhury, "New Stock Option Benefit Withholding Provisions - a Critical Look", Taxation of Executive Compensation and Retirement, 2011, p. 1386.

Paragraph 153(1.01)(b)

Administrative Policy

3 January 2018 Internal T.I. 2017-0709811I7 - Withholding on CCPC stock option benefit

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Tax Topics - Income Tax Act - Section 7 - Subsection 7(1.1) no withholding if benefit deferred under s. 7(1.1) 58

Articles

Dov Begun, "Equity Based Compensation and Stock Options", 2017 Annual CTF Conference draft paper

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Subsection 153(1.1) - Undue hardship

Administrative Policy

26 August 2015 External T.I. 2015-0564171E5 F - Paiements d'un RPAC à un Indien

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Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(a) pension distribution to Indian included in income under s. 56(1)(z.3) before excluded under s. 81(1)(a) 106

15 June 2011 Internal T.I. 2011-0405501I7 F - Withholding - stock option benefits

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) extends to stock option benefits 17

Income Tax Technical News, No. 41, 23 December 2009 Under "Stock Benefit Withholding Requirements"

6 July 1995 T.I. 951260 (C.T.O. "LSVCC and Tax Credit in RRSP")

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1994 A.P.F.F. Round Table, Q. 21

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93 CPTJ - Q.9

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24 February 1992 Memorandum (Tax Window, No. 13, p. 22, ¶1613)

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91 C.R. - Q.47

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91 C.R. - Q.68

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11 April 1991 T.I. (Tax Window, No. 2, p. 22, ¶1200)

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88 C.R. - Q.74

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88 C.R. - Q.75

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Articles

Anu Nijhawan, "Source Withholdings: Non Resident Employees 'Visiting' Canada", Taxation of Executive Compensation and Retirement, Vol. 15, No. 9, May 2004, p. 412.

Subsection 153(1.3) - Split-pension amount

See Also

Coopers & Lybrand Limitéé v. MNR, 94 D.T.C 1626 (TCC)

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Plaskett & Associates Ltd. v. MNR, 91 DTC 162 (TCC)

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Subsection 153(1.4) - Exception — remittance to designated financial institution

Cases

CIBC v. The Queen, 95 DTC 5367 (FCTD)

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See Also

The Toronto-Dominion Bank v. The Queen, 94 DTC 1261 (TCC)

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Subsection 153(3) - Deemed effect of deduction

Cases

Attorney-General of Canada v. Fraser, 97 DTC 5292 (FCA)

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Subsection 153(4) - Unclaimed dividends, interest and proceeds

Administrative Policy

5 July 1996 Headquarters Letter File No. 11690-9

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7 September 1994 T.I. 941554 (C.T.O. "Unclaimed Interest & Dividends")

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10 May 1990 T.I. (October 1990 Access Letter, ¶1480)

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88 C.R. - Q.58

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Subsection 153(6)

Qualifying non-resident employee

Articles

Dov Begun, "Foreign Employers Sending Non-Canadian-Resident Employees to Canada to Work on short-Term Projects May Benefit from Proposed Changes Introduced in the 2015 Federal Budget and Clarified on July 31, 2015", Tax Management International Journal, 2015, p. 634

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Subsection 153(7)

Articles

PWC, "Non-Resident Employer Certification Program: Compliance Reviews and other Updates", PWC Tax Insights – Global Mobility Services, Issue 2016-47, 12 October 2016

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PWC, "New Non-Resident Employer Certification program: Payroll withholding relief for foreign employers with frequent business travellers to Canada", Tax Insights, Issue 2016-02, 15 January 2016

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Forms

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