Cases
Chua v. MNR, 2001 DTC 5104 (FCTD)
McKeown J. issued an order (with which counsel for the Minister was in agreement) that would permit Parliament two years in which to provide new...
See Also
Emballages Starflex Inc. v. ARC, 2015 QCCQ 7455 (Cour du Québec), see also 2016 QCCA 1856
The taxpayer, which derived much of its income from sales to the U.S., donated $493,000 to U.S. charities which were not Canadian registered...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | claiming a charitable deduction inconsistent with treating same outlay as a business expense | 143 |
Administrative Policy
15 February 2023 Internal T.I. 2022-0925731I7 - Qualified donee - Article XXI of Canada-US Treaty
A public foundation disbursed funds, by way of unrestricted gifts, without direction and control over the resources gifted, to certain U.S....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(3) | a donation to a U.S. 501(c)(3) organization was grounds for revocation notwithstanding Art. XXI(7) of the Canada-US Treaty | 301 |
25 August 2021 External T.I. 2020-0866131E5 - Gifts by Will
Will a bequest made by will to a U.S. organization qualify for a charitable donation credit on the individual’s final return? CRA summarized...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts - Paragraph (c) | carryback to terminal return of gift made by will to a US charity | 360 |
17 November 2015 Roundtable, 2015-0614251C6 - 2015 TEI Meeting Q7 Donations to qualifying US charity
(a) A gift made by a Canadian-resident corporation to a U.S. resident charity described in Art. XXI, para.7 of the Canada-U.S. Treaty is...
5 October 2012 Roundtable, 2012-0451231C6 F - Gifts to American charities
Does Art. XXI, para. 7 of the Canada-U.S. Convention allow charitable foundations as defined in s. 149.1(1) to make donations to U.S. charitable...
2007 Ruling 2005-0149681R3 - Article XXI of Canada-US Tax Convention
Activities undertaken in Canada, including through leased premises, that related primarily to fund raising would not constitute a business of the...
15 March 2006 External T.I. 2005-0124911E5 F - Prestation compensatoire française
CRA found that a lump sum paid in two instalments paid as a “compensatory allowance” under French law by a French-resident ex-spouse of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount | life annuity, but not lump sum, received from divorced ex-spouse in France as “compensatory allowances” under the French Civil Code was taxable as support | 166 |
| Tax Topics - Treaties - Income Tax Conventions - Article 18 | life annuity, was to be treated for Treaty purposes as alimony or similar payments since it was treated by CRA as a support amount under ITA | 210 |
| Tax Topics - Treaties - Income Tax Conventions - Article 3 | treatment of a life annuity under ITA, as a support amount meant that it was to be treated for Treaty purposes as alimony or similar payments | 136 |
12 April 1999 9812726 - ARTICLE XXI CANADA-U.S. (4125-U5-100-21)
Before any consideration could be given to allowing an exemption for investment income paid to a U.S. master trust, the trust would be required to...
17 February 1997 External T.I. 9625935 - SOURCE OF CANADIAN TRUST INCOME RE ART XXI(6)
Where a trust resident in Canada has made a designation under s. 104(22) with respect to U.S.-source income earned by the trust and distributed to...
1996 Corporate Management Tax Conference Tax Conference Round Table Q. 21
In the context of Article XXI of the Canada-U.S. Convention, "related person" has the meaning assigned in the Act.
"Where a person is a member of...
15 January 1993 T.I. 923421 (November 1993 Access Letter, p. 508, ¶C180-152)
Re taxation of a U.S. charitable organization's share of dividends received by a U.S. partnership from a Canadian resident corporation.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 22 | 19 |
25 April 1991 T.I. (Tax Window, No. 2, p. 28, ¶1216)
Exempt organizations created in a country with which Canada has a tax treaty are residents of that contracting state for treaty purposes and are...
25 March 1991 T.I. (Tax Window, No. 1, p. 18, ¶1169)
Where a tax-exempt organization is a member of a partnership which has been subject to Part XIII tax on income payments received by it, RC on...
87 C.R. - Q.3
a U.S. pension trust or charitable trust is entitled to the exemption provided in paragraph 2 of Article XXI of the Canada-U.S. Income Tax...