Paragraph 8000(a)
Administrative Policy
15 December 2014 External T.I. 2014-0548041E5 - Leasing Properties
Logging trucks were designed for logging (entailing heavy duty use on dirt and gravel logging roads) and not for highway freight haulage and with...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) | no late election | 21 |
Subsection 8300(1)
Individual Pension PLan
Administrative Policy
11 May 2017 Internal T.I. 2016-0665931I7 - Related to participating employer
In Scenario 1, Individuals A and B are related, and each owns 50 common shares of their employer (the “Employer”), which is a participating...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) | under Duha, a 50% shareholder potentially can have de jure control | 247 |
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) | s. 251(5)(b) deemed control does not undercut actual de jure control | 161 |