Subsection 153(1) - Withholding
Administrative Policy
18 March 2008 External T.I. 2008-0265861E5 F - Programme d'aide financière d'urgence ("PAFU")
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) | s. 56(1)(u) applied to emergency assistance not based on an income test | 173 |
| Tax Topics - Statutory Interpretation - French and English Version | English version of s. 56(1)(u), as the broader of the two, was to be preferred | 59 |
Paragraph 153(1)(a)
Cases
Canada c. Roll, 2001 DTC 5055 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(5) | 56 |
Cana Construction Co. Ltd. v. The Queen, 96 DTC 6370 (FCA)
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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| 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
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 159 - Subsection 159(2) | 36 | |
| Tax Topics - Income Tax Act - Section 227 - Subsection 227(5) | 41 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 17 | 38 | |
| 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 | 298 |
R. v. O'Dare, 79 DTC 5243, [1979] CTC 409 (B.C. Co. Ct.)
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| Tax Topics - Income Tax Act - Section 238 - Subsection 238(2) | 81 |
See Also
Dare Human Resources Corporation v. Ontario (Revenue), 2019 ONCA 549
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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
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| Locations of other summaries | Wordcount | |
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| Tax Topics - General Concepts - Onus | 193 |
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) | 68 |
McLeod Masonry (1979) Ltd. v. The Queen, 2000 DTC 2238 (TCC)
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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)
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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.)
Clark v. Oceanic Contractors Inc., [1982] BTC 417, [1983] 1 All E.R. 133 (HL)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Statutory Interpretation - Territorial Limits | presumption against application to non-subjects | 53 |
Administrative Policy
2020 IFA-YIN Seminar on COVID-19 Guidelines, Q.3 and Q.4
25 February 2016 CBA Roundtable, Q. 7
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| 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
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| 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 | 136 |
| 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 | 137 |
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 | 89 |
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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| 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 | 214 |
| Tax Topics - Treaties - Income Tax Conventions - Article 18 | employee long-term disability payments: remuneration under ITA; pension under Cda-U.S. Convention | 259 |
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 | 197 |
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) | 195 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | U.S. subs qualifies as payer of (therefore exempt) stock option benefit/domestic v. Treaty method | 404 |
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(1.1) | it is up to employer to find a solution for need to withhold from s. 7 benefits | 184 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | source deductions made by agent on employer's behalf | 48 |
28 May 1997 External T.I. 9710705 - PAYROLL DEDUCTIONS AND TIPS
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1995 Tax Executives Institute Round Table, Q. 5 (5M08860E)
1 September 1994 External T.I. 9420255 - EPSP -OBLIGATIONS TO WITHHOLD TAX
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28 April 1993 Internal T.I. 9312026 - RETIRING ALLOWANCE OUT OF EMPLOYMENT STANDARDS ACT
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 40 |
4 February 1993 Memorandum (Tax Window, No. 29, p.18, ¶2425)
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| 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)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Business-Income Tax | 61 |
Articles
Gergely Hegedus, Keith Hennel, "Employer Source Deductions: No Ordinary Tax Debts", Canadian Tax Focus, Vol. 9, No. 4, November 2019, p.5
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| 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
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| 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 | 316 |
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
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | no expanded relief from the broad T4A reporting requirements | 252 |
30 October 2012 Ontario CTF Roundtable Q. 10, 2012-0462961C6 - 2012 Ont CTF Q10 - Executors' Fees and Withholding
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|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | 81 |
13 June 2003 TI
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration | 42 |
Forms
Paragraph 153(1)(q)
Administrative Policy
7 February 2018 Internal T.I. 2017-0711961I7 - Withholding on RCA payment to partnership
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| 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 | 170 |
| Tax Topics - Income Tax Regulations - Regulation 106 - Subsection 106(1) | members of partnership were respective payers of RCA withdrawal | 165 |
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
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| Other locations for this summary | |
|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1.01) |
| 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 | 65 |
| 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 | 116 |
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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| 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) | 60 |
Articles
Dov Begun, "Equity Based Compensation and Stock Options", 2017 Annual CTF Conference draft paper
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Subsection 153(1.02)
Administrative Policy
Frequently Asked Questions – Temporary Wage Subsidy for Employers 30 March 2020 CRA Webpage
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | COVID-19 wage subsidy includible in income | 127 |
Subsection 153(1.1) - Undue hardship
Cases
Allstaff Inc. v. Canada (Attorney General), 2021 FC 52
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) | GST/HST remittance obligations are triggered by invoicing | 117 |
Administrative Policy
Guidance on international income tax issues raised by the COVID-19 crisis, CRA Webpage 31 March 2021
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 393 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 5 | 390 | |
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 129 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | 679 | |
| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | 168 | |
| Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) | comfort letters issued during COVID-19 | 36 |
26 August 2015 External T.I. 2015-0564171E5 F - Paiements d'un RPAC à un Indien
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| 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) | 114 |
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) | withholding obligation extends to stock option benefits | 19 |
6 May 2011 External T.I. 2011-0399491E5 F - Withholding - stock option benefits
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13 October 2010 External T.I. 2010-0366801E5 F - Impôt minimum à reporter/réduction d'impôt
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Income Tax Technical News, No. 41, 23 December 2009 Under "Stock Benefit Withholding Requirements"
6 July 1995 External T.I. 9512605 - LSVCC AND TAX CREDIT AND RRSP
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127.4 - Subsection 127.4(1) - Qualifying Trust | 110 |
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)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration | 114 |
Subsection 153(1.4) - Exception — remittance to designated financial institution
Cases
See Also
Subsection 153(3) - Deemed effect of deduction
Subsection 153(4) - Unclaimed dividends, interest and proceeds
Administrative Policy
5 July 1996 Headquarters Letter File No. 11690-9
7 September 1994 External T.I. 9415545 - UNCLAIMED INTEREST & DIVIDENDS
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10 May 1990 T.I. (October 1990 Access Letter, ¶1480)
Subsection 153(6)
Articles
Joint Committee, "Guidance on International Income Tax Issues raised by the COVID-19", 11 June 2020 Joint Committee Submission
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