Subsection 74.1(1) - Transfers and loans to spouse or common-law partner
Cases
Lipson v. Canada, 2009 DTC 5528, 2009 SCC 1, [2009] 1 S.C.R. 3
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 245 - Subsection 245(4) | policy of spousal attribution rule: cannot exploit spousal status on property transfers | 346 |
The Queen v. Kieboom, 92 DTC 6382 (FCA)
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
transfer| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) | 58 | |
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 67 |
Garant v. The Queen, [1985] 1 CTC 153 (FCTD)
Beique v. The Queen, 81 DTC 5050, [1981] CTC 75 (FCA)
Murphy v. The Queen, 80 DTC 6314, [1980] CTC 386 (FCTD)
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 248 - Subsection 248(1) - Property | included right to be included in class of discretionary beneficiaries | 44 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 104 |
Lackie v. The Queen, 79 DTC 5309, [1979] CTC 389 (FCA)
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 12 - Subsection 12(1) - Paragraph 12(1)(g) | 64 |
Administrative Policy
7 October 2016 APFF Roundtable Q. 19, 2016-0655841C6 F - Reimbursement of attributed income
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 103 - Subsection 103(1) | no obligation to repay income reallocated to other partner | 170 |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) | excess disposition proceeds not required to be repaid | 91 |
29 June 2016 External T.I. 2016-0642811E5 - attribution rules - spouses
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.
S4-F3-C1 - Price Adjustment Clauses
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.
19 May 2010 External T.I. 2010-0364131E5 F - Issuance - Discretionary shares
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 15 - Subsection 15(1) | subscription for discretionary shares of Opco might represent a s. 15(1) benefit conferred by Opco on subscriber, or engage s. 69(1)(b) where this is benefit conferred by existing shareholder | 203 |
| Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) | Kieboom/s. 69(1)(b) rather than s. 15(1) where benefit conferred by shareholder rather than corporation | 185 |
19 April 1995 External T.I. 9431235 - ATTRIBUTION RULES AND RRSP
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 September 1994 External T.I. 9412015 - ATTRIBUTION AND COMMUNITY 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.
31 May 1994 External T.I. 9411795 - INTERSPOUSE TRANSFERS AND RRSP'S
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. 36
8 May 1991 T.I. (Tax Window, No. 3, p. 22, ¶1250)
4 May 1994 External T.I. 9400825 - ATTRIBUTION RULES
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.
14 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 12, ¶1091)
86 C.R. - Q.43
Articles
Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Beneficiaries Resident in Canada", Chapter 4 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.
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.
Subsection 74.1(2) - Transfers and loans to minors
Cases
Romkey v. Canada, 2000 DTC 6047 (FCA)
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 248 - Subsection 248(1) - Property | 12 |
Sachs v. The Queen, 80 DTC 6291, [1980] CTC 358 (FCA)
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 104 - Subsection 104(14) | 83 |
See Also
Krauss v. The Queen, 2009 DTC 1394 [at 2155], 2009 TCC 597
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 103 - Subsection 103(1.1) | family trust allocated unreasonable return on its nominal-cost units | 210 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | 49 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate | 49 |
Harvey v. The Queen, 98 DTC 1089 (TCC)
Romkey v. The Queen, 97 DTC 719 (TCC)
Administrative Policy
8 May 2001 External T.I. 2001-0072705 - Romkey - Estate Freeze
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 March 1995 External T.I. 9427115 - "transfer"? Dad invests $ in "trust" a/c for KIDS
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 March 1994 Internal T.I. 9405257 - ATTRIBUTION OF CAPITAL GAINS EARNED BY MUTUAL FUND
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.
18 February 1994 External T.I. 9318185 - ABIL - ATTRIBUTION OF ALLOWABLE CAPITAL LOSS TO SPOUSE
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 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 29, ¶1109)
Subsection 74.1(3)
Administrative Policy
27 October 2020 CTF Roundtable Q. 11, 2020-0860981C6 - Refinancing Prescribed Rate Loans
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 74.5 - Subsection 74.5(2) | fresh prescribed rate loan could be made immediately after repayment of 1st such loan out of sale proceeds | 148 |