Regulation 5301

Subsection 5301(1)

Administrative Policy

15 February 2013 Internal T.I. 2012-0455351I7 - Composition of a Corporation's Instalment Base

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Subsection 5301(4)

Paragraph 5301(4)(a)

Administrative Policy

16 October 2012 External T.I. 2011-0425271E5 F - Small CCPC

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 157 - Subsection 157(1.2) - Paragraph 157(1.2)(a) carryback of losses can produce small CCPC ("SCCPC") status (quarterly instalments) but not reduce instalment base 266
Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(6) - Paragraph 5301(6)(a) flow-through of attributes of wound-up sub 180
Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(8) - Paragraph 5301(8)(a) 1st instalment base of transferor taken into account by transferee 194

Subsection 5301(6)

Paragraph 5301(6)(a)

Administrative Policy

16 October 2012 External T.I. 2011-0425271E5 F - Small CCPC

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 157 - Subsection 157(1.2) - Paragraph 157(1.2)(a) carryback of losses can produce small CCPC ("SCCPC") status (quarterly instalments) but not reduce instalment base 266
Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(4) - Paragraph 5301(4)(a) Amalco’s instalments based on tax payable of predecessors 278
Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(8) - Paragraph 5301(8)(a) 1st instalment base of transferor taken into account by transferee 194

Subsection 5301(8)

Administrative Policy

15 April 1991 T.I. (Tax Window, No. 2, p. 16, ¶1204)

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Paragraph 5301(8)(a)

Administrative Policy

16 October 2012 External T.I. 2011-0425271E5 F - Small CCPC

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 157 - Subsection 157(1.2) - Paragraph 157(1.2)(a) carryback of losses can produce small CCPC ("SCCPC") status (quarterly instalments) but not reduce instalment base 266
Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(4) - Paragraph 5301(4)(a) Amalco’s instalments based on tax payable of predecessors 278
Tax Topics - Income Tax Regulations - Regulation 5301 - Subsection 5301(6) - Paragraph 5301(6)(a) flow-through of attributes of wound-up sub 180

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