Section 94.1

Subsection 94.1(1) - Offshore investment fund property

Cases

Ludmer v. Attorney General of Canada, 2018 QCCS 3381

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Words and Phrases
portfolio investment
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) recurring fee reduction amounts received for no work were income and taxable under s. 56(2) when directed to controlled company 275
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) nature of the legal advice relied upon was unclear 405
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) improper advancing of “settlement” elements that were not sustainable 43
Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(d) mere possibility of locking in value accretion each year did not crystallize the maximum amount of interest respecting the year 454
Tax Topics - General Concepts - Negligence and Fiduciary Duty damages awarded against CRA for inter alia making unreasonable reassessments 252
Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit recurring fee reduction amounts received for no work were income from a source 299

Barejo Holdings ULC v. Canada, 2016 FCA 304

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract pointless to determine whether an instrument is debt for purposes of whole Act 111

See Also

Gerbro Holdings Company v. Canada, 2016 TCC 173

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Onus no taxpayer burden to displace assumptions of mixed fact and law 65
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. MInister's statement was false 120
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 145 - Subsection 145(3) expert's report did not include all the underlying data 109

Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract "notes" which tracked actively-managed reference pool of assets were "debt" 697
Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Property "notes" which tracked actively-managed reference pool of assets were "debt" and "indebtedness" 176
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 quaere whether there is a federal law of "debt" or "charity" 320

Administrative Policy

23 May 2013 IFA Round Table, Q. 1

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10 January 2011 Internal T.I. 2009-0342861I7 - Meaning of "portfolio investment" in 94.1(1)(b)

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90 C.R. - Q46

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25 April 1990 Memorandum (September 1990 Access Letter, ¶1424)

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86 C.R. - Q.19

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Morrie Hotter, "Foreign Investment Entity Update", Corporate Finance, Vol. XI No. 4, 2004, p. 1118.

Paragraph 94.1(1)(a)

See Also

Barejo Holdings ULC v. The Queen, 2018 TCC 200

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Paragraph 94.1(1)(b)

Articles

Michael N. Kandev, Matias Milet, "Foreign Trusts", 2017 Annual CTF Conference draft paper

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Subsection 94.1(2) - Definitions

non-resident entity

Administrative Policy

9 June 1991 Memorandum (Tax Window, No. 4, p. 21, ¶1286)

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Subsection 94.1(5)

Articles

Patrick Marley, "Canada's FIE Rules - Round IV", International Taxation, July 2004, Vol 15, No. 7, p. 28.