Section 253.1

See Also

Vinet v. Sous-ministre du Revenu du Qu├ębec, 2017 QCCQ 3957, aff'd 2019 QCCQ 574

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Tax Topics - Income Tax Act - Section 96 - Subsection 96(2.4) - Paragraph 96(2.4)(a) managerial actions of an individual limited partner were qua officer of the GP, so that he was a limited partner for tax purposes 356

Major v. Brodie & Anor, [1998] BTC 141 (Ch. D)

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Administrative Policy

2018 Ruling 2017-0723421R3 - Creation of a new Mutual Fund Trust

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Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(a) non-listed MFT can redeem with notes issued by vacuous sub trust, or suspend redemptions for 1 year 512

2013 Ruling 2013-0487911R3 - Mortgage Investment Corporation

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Tax Topics - Income Tax Act - Section 130.1 - Subsection 130.1(6) carrying on non-qualifying activities through subsidiary LP; GP held by relative of patriarch 208

17 March 2003 External T.I. 2001-00956750 - Unit Trust investing in a limited partnership

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2001 Ruling 2001-0070943 - PARTNERSHIP INTEREST PENSION CORP.

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Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) exercise price respected as the proceeds of property subject to NAL option 57
Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) 81

Subsection 253.1(2)

Administrative Policy

Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (b) 146
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(v) 414
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Qualified Canadian Journalism Organization - Paragraph (a) - Subparagraph (a)(vi) 91
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Journalism Organization 335
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Qualifying Labour Expenditure 365
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(1) - Eligible Newsroom Employee 199
Tax Topics - Income Tax Act - Section 125.6 - Subsection 125.6(2) 167
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) 258
Tax Topics - Income Tax Act - Section 118.02 - Subsection 118.02(1) - Qualifying Subscription Expense 112
Tax Topics - Income Tax Act - Section 118.02 - Subsection 118.02(2) 72
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (b) 188
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (c) 270
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization - Paragraph (f) - Subparagraph (f)(iii) 143
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Qualifying Journalism Organization 175
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Registered Journalism Organization 225