Section 216

Subsection 216(1) - Alternatives re rents and timber royalties

Cases

Pechet v. Canada, 2009 DTC 5189, 2009 FCA 341

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Words and Phrases
in lieu of

The Queen v. Merali, 88 DTC 6173, [1988] 1 CTC 320 (FCA)

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Arnos v. The Queen, 81 DTC 5126 (FCTD)

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MNR v. Bessemer Trust Co., 73 DTC 5045, [1973] CTC 12 (FCA)

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See Also

Pechet v. The Queen, 2008 DTC 3381, 2008 TCC 208, aff'd 2009 FCA 341

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8.1) interest accrued on retroactively eliminated s. 215 remittance amounts 142

Administrative Policy

13 February 2017 External T.I. 2015-0570011E5 - Compensation by non-resident-loss of rental income

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) compensation paid for lost rent subject to Pt. XIII tax 155

20 June 2005 External T.I. 2004-0095441E5 - subsection 216(1) election on rent receivable

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20 September 2002 Internal T.I. 2002-0146627 - Statute barred limits, Section 216S. 216; S. 152(8)

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23 July 1997 T.I. 963894

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(4) 58

8 November 1996 Memorandum 963552

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.94 57

14 July 1994 Memorandum 940737 (C.T.O. "Non-Resident Partner & 216 Election (7558-3)")

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5 January 1993 T.I. 9225705

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16 July 1991 T.I. (Tax Window, No. 6, p. 14, ¶1350)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing 51

9 February 1990 T.I. (July 1990 Access Letter, ¶1341)

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IT-393R "Election re Tax on Rents and Timber Royalties - Non-Residents"

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Subsection 216(4) - Optional method of payment

See Also

Stellwaag v. The Queen, 2013 DTC 1106 [at 573], 2013 TCC 111

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Curragh Inc. v. The Queen, 94 DTC 1894 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 215 - Subsection 215(1) agent's s. 215(3) liability does not relieve taxpayer's s. 215(1) liability 139
Tax Topics - Income Tax Act - Section 215 - Subsection 215(3) 139

Administrative Policy

22 July 2014 External T.I. 2014-0520701E5 - Meaning of "any amount" in subsection 216(4)

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7 February 2014 Internal T.I. 2013-0506151I7 - Section 216 returns and interest

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8.3) accrual of interest until filing of s. 216(4) return 179

T4061 NR4 - Non-Resident Tax Withholding, Remitting, and Reporting - 2015

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T4144 "Income Tax Guide for Electing Under Section 216 - 2015"

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27 March 2013 External T.I. 2012-0450491E5 - Election under s. 216

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(13.1) - Paragraph 212(13.1)(b) full withholding on rents paid to non-Canadian partnership with some resident partners 44

19 January 2012 External T.I. 2011-0414341E5 F - Déf revenu brut location Partie XIII

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) agent-manager required to withhold on gross rent rather than net rent remitted absent s. 216(4) election 238

90 C.R. - Q60

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89 C.M.TC - Q.18

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87 C.R. - Q.89

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86 C.R. - Q.83

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81 C.R. - Q.48

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Articles

Jack Bernstein, "Nonresident Investment in Canadian Real Estate", Tax Notes International, Vol. 31, No. 3, 21 July 2003, p. 249.

Forms

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Subsection 216(5) - Disposition by non-resident

Cases

Deitcher v. The Queen, 79 DTC 5415, [1979] CTC 500 (FCTD)

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