Words and Phrases - "amount payable"

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4 June 2025 External T.I. 2024-1039701E5 - Subparagraph 212.3(7) and Part XIII

Summary Under
Tax Topics - Income Tax Act - Section 212.3 - Subsection 212.3(7) - Paragraph 212.3(7)(d)
CRIC’s s. 215(1) liability for failure to timely file a s. 212.3(7)(d)(i) offset form can be eliminated though late-filing of form

A corporation resident in Canada (the “CRIC”) was deemed by s. 212.3(2)(a) to pay a dividend (the “Initial Dividend”) to its non-resident...

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Words and Phrases
amount payable
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 227 - Subsection 227(10) there is no need to assess a CRIC whose s. 212.3(7)(d) liability for failure to use its cross-border PUC has been eliminated through a late s. 212.3(7)(d)(i) filing 282
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8.3) - Paragraph 227(8.3)(b) s. 227(8.3)(b) interest where late-filing of s. 212.3(7)(d)(i) offset form 46