13 May 2010 External T.I. 2009-0343971E5 F - Société de services pour les professionnels -- attach -- Section 67
deductibility of management fees paid by professional practice to services corporation
Section 67
20 May 2010 External T.I. 2009-0352801E5 F - Caractère raisonnable - honoraires de gestion -- attach -- Section 67
factors reviewed in considering reasonableness of management fees
Gervais Auto Inc. v. Agence du revenu du Québec, 2019 QCCQ 5894, rev'd 2021 QCCA 459 -- attach -- Section 67
taxpayer could not displace ARQ assessment of interest on basis of low point in interest-rate range provided by taxpayer's expert
20 February 2013 External T.I. 2012-0473051E5 F - Frais de gestion versés à un conjoint -- attach -- Section 67
determining reasonableness of spousal management fee entails a “comparison to an amount paid for similar services according to industry standards”
Alberta v ENMAX Energy Corporation, 2018 ABCA 147 -- attach -- Section 67
test of whether the amount was objectively reasonable
Alex Klyguine, "Income Splitting After the New Private Corporation Proposals: Salaries Paid to Family Members", Canadian Tax Focus (Canadian Tax Foundation), Vol. 8, No. 1, February 2018, p. 1 -- attach -- Section 67
May 2016 Alberta CPA Roundtable, Q.15 -- attach -- Section 67
deduction by corporation of rents/reimbursements paid for use of office in shareholder’s home
Bell v. The Queen, 2016 TCC 175 -- attach -- Section 67
bonuses received by a spouse handling back office functions were disproportionate to her contribution
ENMAX Energy Corp. v. Alberta, 2016 ABQB 334, rev'd 2018 ABCA 147 -- attach -- Section 67
Gabco test implies a range
Peach v. Canada, 2016 FCA 173 -- attach -- Section 67
s. 67 to be applied on an expense-by-expense basis
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