Words and Phrases - "designation"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

St. Benedict Catholic Secondary School Trust v. Canada, 2022 FCA 125

Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - E
reductions to UCC from previous CCA claims could not be reversed

The taxpayer (the “Trust”) had losses for its 1997 to 2003 taxation years as a result of CCA claimed on its principal asset (a Class 13...

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Words and Phrases
election designation
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(a) - Revising Claims taxpayer was precluded from changing previous CCA claims 301

16 June 2014 STEP Roundtable, 2014-0522991C6 - Safe Income

Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c)
s. 55(5)(f) designation unnecessary

A corporation has insufficient safe income in respect of its shares and, rather than making a s. 55(5)(f) designation, self-assesses itself for a...

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Words and Phrases
designation election
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(f) s. 55(5)(f) designations are unnecessary 96

Her Majesty the Queen, Appellant v. Nassau Walnut Investments Inc., Respondent, 97 DTC 5051, [1998] 1 CTC 33 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(f)
late s. 55(5)(f) designation available

Although it had been planned that the portion of deemed dividends received by the taxpayer (arising on the redemption of shares held by it) that...

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Words and Phrases
designation
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2) late s. 55(5)(f) designation available 194
Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius express limited relief does not imply no other relief 74
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) taxpayer can amend return on objection in respects relevant to issues surrounding the reassessment 112