Regulation 100 - Interpretation

Subsection 100(1)

Employer

See Also

Dare Human Resources Corporation v. Ontario (Revenue), 2019 ONCA 549

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Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) payor of remuneration was the employer 178

Des Groseillers v. Agence du revenu du Québec, 2019 QCCQ 1430

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Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(b) no s. 7(1)(b) application to option cash-out amount assignments 494
Tax Topics - Income Tax Act - Section 7 - Subsection 7(3) - Paragraph 7(3)(a) no s. 69(1)(b) application to s. 7(1)(b) dispositions 381

Remuneration

See Also

Coopers & Lybrand Limitéé v. MNR, 94 D.T.C 1626 (TCC)

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Tax Topics - Income Tax Act - Section 153 - Subsection 153(1.3) 165

Administrative Policy

24 September 2015 External T.I. 2013-0495611E5 - Withholding on incentive payments to non-residents

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) no withholding on payments based on sales warranties sold by dealers 120
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) T4A reporting of payments to non-resident employee of 3rd party 72

13 June 2003 TI

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8 October 1996 T.I. 962701 (C.T.O. "Loss of Employment, Mental Distress, Damages")

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18 June 1993 T.I. (Tax Window, No. 32, p. 10, ¶2603)

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4 February 1993 Memorandum (Tax Window, No. 29, p.18, ¶2425)

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Ladd, "Verification and Collection Issues", 83 C.R., p. 771

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Subsection 100(4)

Administrative Policy

21 July 1992 Memorandum 921453 (January - February 1993 Access Letter, p. 34, ¶C144-197)

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14 May 1991 T.I. (Tax Window, No. 3, p. 10, ¶1237)

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Tax Topics - Treaties - Income Tax Conventions - Article 5 60

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