Section 157

Subsection 157(1) - Payment by corporation

Cases

MNR v. Kayelle Management (Yukon) Inc., 94 DTC 6116 (FCA)

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Administrative Policy

25 January 1991 Memorandum (Tax Window, Prelim. No. 3, p. 31, ¶1108)

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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