Subsection 157(1) - Payment by corporation
Cases
MNR v. Kayelle Management (Yukon) Inc., 94 DTC 6116 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 28 | 44 |
Administrative Policy
Paragraph 157(1)(a)
Administrative Policy
21 January 2015 Internal T.I. 2014-0540631I7 - S.261 and loss carryback request
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 261 - Subsection 261(11) - Paragraph 261(11)(a) | CRA applies most favourable instalment method in assessing for carried-back losses of a functional currency reporter | 553 |
Paragraph 157(1)(b)
Cases
Quinco Financial Inc. v. Canada, 2018 FCA 137
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 161 - Subsection 161(1) | interest is added as usual to a GAAR assessment | 308 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) | taxpayers do not “apply” GAAR, but GAAR liability accrues before reassessment | 260 |
Administrative Policy
8 March 2018 CBA Commodity Tax Roundtable, Q.13
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 278 - Subsection 278(2) | wire transfer account info should be confirmed by fax | 174 |
Subsection 157(1.2)
Paragraph 157(1.2)(a)
Administrative Policy
16 October 2012 External T.I. 2011-0425271E5 F - Small CCPC
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(4) - Paragraph 5301(4)(a) | Amalco’s instalments based on tax payable of predecessors | 278 |
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(6) - Paragraph 5301(6)(a) | flow-through of attributes of wound-up sub | 180 |
| Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(8) - Paragraph 5301(8)(a) | 1st instalment base of transferor taken into account by transferee | 194 |