18 December 2002 Internal T.I. 2002-0164817 F - HONORAIRES POUR SERVICES DE MANDATAIRE -- attach -- Section 67
CCRA policy on cost-plus-15% management companies of a professional inapplicable where it is providing agency services
Section 67
14 January 2003 External T.I. 2002-0154205 F - CARACTERE RAISONNABLE FRAIS -- attach -- Section 67
reasonableness of management fees determined by reference to what would be paid a 3rd party
23 April 2003 External T.I. 2002-0155125 F - Rétribution Questionnaires - Actionnaires -- attach -- Section 67
scenario including non-resident corporation did not comply with ITTN No. 22
Peach v. Canada, 2022 FCA 163 -- attach -- Section 67
distinction between not challenging a taxpayer’s business acumen and measuring against the standard of what a reasonable business person would have done
24 January 2005 External T.I. 2004-0099471E5 F - Convention de retraite pour un actionnaire-employé -- attach -- Section 67
81 Roundtable position on shareholder-manager compensation also applies to RCA contributions
4 January 2006 Internal T.I. 2005-0115801I7 F - Convention de retraite -- attach -- Section 67
Petro-Canada applied re determining reasonableness
29 March 2006 Internal T.I. 2006-0171171I7 F - Convention de retraite -- attach -- Section 67
application of a version of the Gabco test
Gervais Auto Inc. v. Agence du revenu du Québec, 2021 QCCA 459 -- attach -- Section 67
interest rate fell within a reasonable range
1 February 2010 Internal T.I. 2010-0354671I7 F - Frais de gestion à une fiducie -- attach -- Section 67
CRA policy of not challenging reasonableness of bonuses paid by CCPC to an individual holding through Holdco does not apply where individual holds through trusts
Banque Laurentienne du Canada v. The Queen, 2020 TCC 73 -- attach -- Section 67
Crown failed to bring expert evidence as to the reasonableness of the fees
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