Regulation 200

Subsection 200(1)

Administrative Policy

6 October 2017 APFF Roundtable, Q.2

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Tax Topics - Income Tax Act - Section 162 - Subsection 162(7) "temporary" policy for not applying penalties for failure to issue T4As to independent contractors 118

21 November 2016 Internal T.I. 2016-0675761I7 F - Obligation de produire un T4A

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7 October 2016 APFF Roundtable Q. 1B, 2016-0652761C6 F - T4A filing

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Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(g) limited exceptions to T4A reporting 129

30 March 2016 Internal T.I. 2014-0547931I7 F - Voyages offerts par une compagnie

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Tax Topics - Income Tax Act - Section 9 - Nature of Income full value of incentive trips, including business portion, included in income of recipient personal corporations 100

31 March 2017 External T.I. 2016-0675221E5 - T4A

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9 March 2017 External T.I. 2016-0677351E5 - Withholding on remuneration paid to a non-resident

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Tax Topics - Income Tax Regulations - Regulation 104 - Subsection 104(2) non-resident director attending all Canadian board meetings by phone or internet is not subject to withholding 169

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 100 - Subsection 100(1) - Remuneration no withholding on payment to non-resident employee of 3rd party 135

16 March 2015 External T.I. 2014-0521791E5 - Estate Trustee Fees

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office trustee fees of a lawyer from office if appointed on personal grounds 189

7 November 2014 External T.I. 2014-0535591E5 F - Revenu travailleur autonome

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7 March 2014 Internal T.I. 2013-0507171I7 F - Obligation de produire un T4A

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18 October 2013 External T.I. 2013-0494441E5 - Amending a T4A

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17 June 2008 Internal T.I. 2008-0276721I7 - Withholding requirements for non-resident employee

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Tax Topics - Income Tax Regulations - Regulation 104 - Subsection 104(2) Canadian college with non-Treaty country "business" campus 188

30 October 2007 External T.I. 2007-0223871E5 - T4A Slip and Summary Form Reporting

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26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)

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Subsection 200(2)

Administrative Policy

8 September 2015 External T.I. 2015-0584221E5 - T4A requirement- elementary scholarships

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S2-F1-C1 - Health and Welfare Trusts

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23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)

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Subsection 200(3)

Administrative Policy

2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.7, 2016-0674811C6 F - Allocations automobiles & dépenses afférentes

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Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) if vehicle allowance is too low, employee can include the allowance and deduct the vehicle expenses/T2200 production expected 275

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