Subsection 153(1) - Withholding
Paragraph 153(1)(a)
Cases
Canada c. Roll, 2001 DTC 5055 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(5) | 54 |
Cana Construction Co. Ltd. v. The Queen, 96 DTC 6370 (FCA)
Mollenhauer Ltd. v. The Queen, 92 DTC 6398 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(9) | 187 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary or Wages | 84 |
Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 S.C.R. 1182
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 159 - Subsection 159(2) | 34 | |
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(5) | 39 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 17 | 36 | |
| Tax Topics - Income Tax Act - Section 88 - Subsection 88(3) | "liquidation" includes forced (and not just voluntary) distribution of all the assets of a company | 286 |
R. v. O'Dare, 79 DTC 5243, [1979] CTC 409 (B.C. Co. Ct.)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 238 - Subsection 238(2) | 81 |
See Also
Dare Human Resources Corporation v. Ontario (Revenue), 2019 ONCA 549
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
employer| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Employer | placement agencies were the workers’ employer | 298 |
Marshall v. The Queen, 2012 DTC 1068 [at 2815], 2012 TCC 21
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Marché Lambert et Frères Inc. c. La Reine, 2008 DTC 3815, 2007 TCC 466
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Suspended Power Lift Service Inc. v. The Queen, 2007 DTC 1505, 2007 TCC 519 (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Manke v. The Queen, 98 DTC 1969 (TCC)
The Queen v. Ursel Constructors Ltd., 96 DTC 1496 (TCC)
Laxton v. MNR, 89 D.T.C. 629 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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.)
Clark v. Oceanic Contractors Inc., [1982] BTC 417, [1983] 1 All E.R. 133 (HL)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
26 September 2014 External T.I. 2014-0531441E5 - Unfunded LTD plan payment to non-resident employee
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
14 November 2013 External T.I. 2013-0500641E5 - Subsections 7(6) and 153(1) - Withholding
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1.1) | it is up to employer to find a solution for need to withhold from s. 7 benefits | 176 |
3 November 2010 Internal T.I. 2010-0383561I7 - Payroll withholdings by non-resident employer
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
18 July 2007 External T.I. 2007-0242081E5 - Payroll Withholdings by Non-Resident Employer
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
8 February 2005 Interpretation Case No. 52141
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | source deductions made by agent on employer's behalf | 46 |
28 May 1997 T.I. 971070
1995 Tax Executives Institute Round Table, Q. 5 (5M08860E)
1 September 1994 External T.I. 5-942025 -
28 April 1993 Memorandum 931202
4 February 1993 Memorandum (Tax Window, No. 29, p.18, ¶2425)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration | 16 |
28 January 1993 T.I. (Tax Window, No. 28, p. 9, ¶2403)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Business-Income Tax | 59 |
Articles
Gergely Hegedus, Keith Hennel, "Employer Source Deductions: No Ordinary Tax Debts", Canadian Tax Focus, Vol. 9, No. 4, November 2019, p.5
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 167 - Subsection 167(5) | 106 |
Paragraph 153(1)(j)
Administrative Policy
7 October 2011 Roundtable, 2011-0408251C6 F - REER, règle d'attribution, retenues à la source
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.3) | s. 146(8.3) applied since not yet separated at time of withdrawal even though withholding for account of spouse | 304 |
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)
Paragraph 153(1)(g)
Administrative Policy
7 October 2016 APFF Roundtable Q. 1B, 2016-0652761C6 F - T4A filing
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | 75 |
13 June 2003 TI
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration | 40 |
Forms
Paragraph 153(1)(q)
Administrative Policy
7 February 2018 Internal T.I. 2017-0711961I7 - Withholding on RCA payment to partnership
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
Administrative Policy
7 October 2011 Roundtable, 2011-0411951C6 F - Retenues à la source - options d'achat d'actions
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Other locations for this summary | |
|---|---|
| Tax Topics |
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 6204 - Subsection 6204(1) - Paragraph 6204(1)(a) | conferral on employer of share repurchase right to set off against source deduction obligation engages the exclusion | 63 |
| Tax Topics - Income Tax Regulations - Regulation 6204 - Subsection 6204(1) - Paragraph 6204(1)(b) | loss of prescribed share status where employer granted redemption right to cover s. 153(1.01) withholding obligations | 110 |
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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Subsection 153(1.1) - Undue hardship
Administrative Policy
26 August 2015 External T.I. 2015-0564171E5 F - Paiements d'un RPAC à un Indien
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | withholding obligation extends to stock option benefits | 17 |
6 May 2011 External T.I. 2011-0399491E5 F - Withholding - stock option benefits
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
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")
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127.4 - Subsection 127.4(1) - Qualifying Trust | 106 |
1994 A.P.F.F. Round Table, Q. 21
93 CPTJ - Q.9
24 February 1992 Memorandum (Tax Window, No. 13, p. 22, ¶1613)
91 C.R. - Q.47
91 C.R. - Q.68
11 April 1991 T.I. (Tax Window, No. 2, p. 22, ¶1200)
88 C.R. - Q.74
Articles
Anu Nijhawan, "Source Withholdings: Non Resident Employees 'Visiting' Canada", Taxation of Executive Compensation and Retirement, Vol. 15, No. 9, May 2004, p. 412.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 102 - Subsection 102(1) | 0 |
Subsection 153(1.3) - Split-pension amount
See Also
Coopers & Lybrand Limitéé v. MNR, 94 D.T.C 1626 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration | 114 |