Taxation Act 2007

Subsection 34(1)

Administrative Policy

16 June 2014 Internal T.I. 2014-0525961I7 - ON Tax and Brazilian Tax Sparing

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Locations of other summaries Wordcount
Tax Topics - Treaties - Article 24 Brazilian tax-sparing rules operate independently of s. 126 132

Subclause 46(2)(h)(v)

Administrative Policy

19 August 2013 Internal T.I. 2013-0474031I7 - Ontario Transitional Tax Debit/Credit

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Section 54

Subsection 54(1)

Subsection 54(2)

Clause 54(2)(a)

Administrative Policy

14 November 2016 Internal T.I. 2015-0600281I7 - Ontario Corporate Minimum Tax - net income

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Clause 54(2)(b)

Administrative Policy

Inter-Leasing, Inc. v. Ontario (Revenue), 2014 ONCA 575

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7 July 2016 External T.I. 2015-0595481E5 - Ontario Corporate Minimum Tax – Forgiven Debt

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Section 58

Subsection 58(2)

Administrative Policy

15 November 2016 Internal T.I. 2016-0656351I7 - Corporate Minimum Tax Eligible Loss Calculation

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Subsection 58(4.1)

Administrative Policy

26 October 2016 Internal T.I. 2016-0625041I7 - Eligible losses following vertical amalgamation

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Tax Topics - Other Legislation/Constitution - Ontario - Taxation Act 2007 - Section 58 - Subsection 58(5) losses of sub disappear on its winding-up 59

Subsection 58(5)

Administrative Policy

26 October 2016 Internal T.I. 2016-0625041I7 - Eligible losses following vertical amalgamation

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Tax Topics - Other Legislation/Constitution - Ontario - Taxation Act 2007 - Section 58 - Subsection 58(4.1) amalgamation of sub eliminates its losses 90

Subsection 92(5.6)

Administrative Policy

3 February 2015 External T.I. 2014-0531601E5 - OPSTC - "tangible property that is leased"

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Section 125

Subsection 125(3)

See Also

Weinberg Family Trust v. The Queen, 2016 TCC 37

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 163 - Subsection 163(2) no TCC jurisdiction to reverse a provincial gross negligence penalty 97

Section 158

Cases

Aubrey Dan Family Trust v. Minister of Finance, 2016 ONSC 3801

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Words and Phrases
purported
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) original assessment not dealing with Ontario tax starts the normal Ontario reassessment period 230
Tax Topics - Income Tax Act - Section 244 - Subsection 244(16) form bearing CRA insignia purported to be prescribed form 76

Regulation 37/09

Subsection 8(1)

Administrative Policy

10 November 2014 External T.I. 2013-0513271E5 - Ontario CMT mark-to-market accounting adjustments

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