Section 233.5

Administrative Policy

17 May 2023 IFA Roundtable Q. 3, 2023-0964551C6 - T1134 Supplement

Finance indicated that given that ss. 90(2) and (5) provided a comprehensive definition of what constituted a dividend (namely, a pro rata...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 90 - Subsection 90(2) a pro rata distribution by an LLLP to its members is a dividend 68

17 May 2023 IFA Roundtable Q. 2, 2023-0964301C6 - Ukraine Russia FAs and Tax Reporting

Will CRA grant any administrative relief in relation to the reporting requirements of Canadian multinationals for their subsidiaries in the...

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Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) potential relief from return-filing requirements re FA in war-torn country 162

9 July 2015 External T.I. 2013-0475421E5 - Section 94.2

Where s. 94.2(2) deems a non-resident unit trust whose units are majority-owned by an investment dealer, or other taxpayer subject to the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(2.1) potential relief from penalties where insufficient data for computing FAPI 191
Tax Topics - Income Tax Act - Section 94.2 - Subsection 94.2(2) deemed CFA unit trust sub of a FI subject to mark-to-market rules 178
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(f.14) no stated accommodation for using proxy method where data unavailable 289