Small Business Corporation

Cases

Ollenberger v. Canada, 2013 DTC 5064 [at 5863], 2013 FCA 74

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Weaver v. Canada, 2008 DTC 6517, 2008 FCA 238

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business rent from trailer park now only income source 175

Boulanger v. HMQ-Canada, 2004 DTC 6192, 2003 FCA 332

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Hudon v. Canada, 2001 DTC 5630, 2001 FCA 320

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

McDowell v. The Queen, 2012 DTC 1206 [at 3553], 2012 TCC 244

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Borys v. The Queen, 2005 DTC 1069, 2005 TCC 397

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Martel v. The Queen, 2003 DTC 1187 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Klein v. The Queen, 2001 DTC 443 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Vogel v. The Queen, 96 DTC 1321 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Benson v. Third Canadian Investment Trust Ltd. (1993), 14 OR (3d.) 493 (Ont. Ct. (G.D.))

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
substantially all

Balz Estate v. MNR, 92 DTC 1472 (TCC)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

7 October 2016 APFF Financial Strategies and Financial Instruments Roundtable Q. 9, 2016-0651801C6 F - Assurance-vie à assurés multiples-110.6(15)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(15) - Paragraph 110.6(15)(a) corporate-owned policy is valued at CSV even if non-shareholder lives are included 189

7 October 2016 APFF Roundtable Q. 11, 2016-0652941C6 F - Contrat de location / Capital lease

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share stipulated rights of lessee should be valued for QSBCS purposes 93

S4-F8-C1 - Business Investment Losses

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

6 March 2015 Internal T.I. 2014-0549761I7 - Internally generated goodwill & excluded property

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149 - Subsection 149(10) unpurchased goodwill is taken into account 92
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Excluded Property unpurchased goodwill is taken into account 193

11 October 2013 Roundtable, 2013-0499671C6 F - Actif d'impôts futurs / Future income tax assets

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (c) - Subparagraph (c)(i) future income tax asset is not an asset/tax receivable can be used in an active business 105

11 October 2013 APFF Roundtable, 2013-0495631C6 F - Actions admissibles de petites entreprises

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share failure to satisfy the 50% test for even a moment in time will disqualify 127

17 July 2013 External T.I. 2012-0473261E5 F - Actif d'impôts futurs / Future income tax assets

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share future (or deferred) income tax asset is not an asset until it becomes receivable, whereupon it may be attributable to active business 227

14 March 2013 External T.I. 2013-0473981E5 F - JVM d'une police d'assurance-vie - SEPE

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 October 2012 APFF Roundtable, 2012-0453991C6 F - Action admissible de petite entreprise

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

13 June 2012 External T.I. 2012-0435351E5 F -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt issuance of cheque not payment 46

27 March 2012 External T.I. 2012-0435101E5 - Small Business Corporation

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

8 January 2002 External T.I. 2001-009600 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 50 - Subsection 50(1) 40

16 March 1998 External T.I. 5-960635 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

4 July 1997 T.I. 9636835

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

22 October 1996 T.I. 963031 (C.T.O. "SVC - Only Asset Interest in a Partnership")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

26 July 1995 External T.I. 5-951469 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

31 March 1995 External T.I. 5-950110 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

31 March 1995 External T.I. 5-950121 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business motel but not trailer campsite a non-property business 94

25 October 1994 External T.I. 5-942583 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

24 October 1994 External T.I. 5-942455 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

21 July 1994 External T.I. 5-940500 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

21 July 1994 External T.I. 5-940982 -

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

4 February 1994 T.I. 932524 (C.T.O. "Small Business Corporation")

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

1993 A.P.F.F. Round Table, Q. 22

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

93 C.R. - Q. 45

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

11 May 1993 T.I. 930222

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 April 1993 T.I. (Tax Window, No. 30, p. 19, ¶2494)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

9 February 1993 T.I. (Tax Window, No. 29, p. 3 ¶2436)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

3 February 1993 T.I. (Tax Window, No. 28, p. 14, ¶2415)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Tax Professionals Mini Round Table - Vancouver - Q. 34 (March 1993 Access Letter, p. 113)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

13 March 1992 T.I. (Tax Window, No. 18, p. 16, ¶1805)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

17 February 1992 T.I. 920014 (March 1993 Access Letter p. 86, ¶C248-127; Tax Window, No. 16, p. 18, ¶1753)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
principally

15 January 1992 T.I. (Tax Window, No. 15, p. 7, ¶1702)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

30 November 1991 Round Table (4M0462), Q. 11.6 - Eligible Assets (Receivable Dividend Refund) (C.T.O. September 1994)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

30 November 1991 Round Table (4M0462), Q. 11.5 - Small Business Corporation (Purchase and Sale of Vacant Land) (C.T.O. September 1994)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

30 November 1991 Round Table (4M0462), Q. 11.4 - Small Business (Term Deposit) (C.T.O. September 1994)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

16 September 1991 TI (Tax Window, No. 9, p. 9, ¶1451)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

8 May 1991 T.I. (Tax Window, No. 3, p. 32, ¶1248)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

25 and 28 March 1991 T.I. (Tax Window, No. 1, p. 5, ¶1178)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 186 - Subsection 186(4) 9

23 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 24, ¶1103)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 June 1990 T.I. (November 1990 Access Letter, ¶1536)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

5 June 1990 T.I. (November 1990 Access Letter, ¶1527)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

1 March 1990 T.I. (August 1990 Access Letter, ¶1391)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

23 February 1990 T.I. (July 1990 Access Letter, ¶1347)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 54 - Principal Residence 82

12 September 89 Memorandum (February 1990 Access Letter, ¶1128)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

October 1989 Revenue Canada Round Table - Q.13 (Jan. 90 Access Letter, ¶1075)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

October 1989 Revenue Canada Round Table - Q.24 (Jan. 90 Access Letter, ¶1075)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

20 July 1989 T.I. (Dec. 89 Access Letter, ¶1066)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

4 July 1989 T.I. (Dec. 89 Access Letter, ¶1051)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

88 C.R. - F.Q.32

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

86 C.R. - Q.51

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

81 C.R. - Q.31

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

IT-486R "Intergenerational Transfers of Shares of a Small Business Corporation"

Navigation