Regulation 5903.1

Subsection 5903.1(1)

In 2010, CFA paid the "2010 Dividend" to its 100% parent ("Canco"). On audit, CRA identified that CFA had realized a capital gain (giving rise to...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.2)	no relief for late-filed Reg. 5901(2)(b) election	54
Tax Topics - Income Tax Regulations - Regulation 5901 - Subsection 5901(2) - Paragraph 5901(2)(b)	no relief for late-filed Reg. 5901(2)(b) election	172
Tax Topics - Income Tax Regulations - Regulation 5907 - Subsection 5907(1) - Net Earnings	surplus pools are not to be retroactively adjusted for a FACL carryback	171
Tax Topics - Income Tax Regulations - Regulation 600	no relief for late-filed Reg. 5901(2)(b) election	54