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Tax Interpretations | Canadian tax interpretations and transactional implications
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Данные linkpad ( 11 Апреля 2014 ) | |
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Внешние ссылки главной страницы ( 3 ) | |
canlii.org/fr/qc/qccq/doc/2008/2008qccq7197/2008qccq7197.htm... | 2008 QCCQ 7197 |
dwpv.com/en/People/Neal-H-Armstrong | Bio |
drupal.org | Drupal |
Внутренние ссылки главной страницы ( 93 ) | |
/ | Home |
/user/login?destination=home | Log in or Register |
/user/register | Create new account |
/user/password | Request new password |
/news-of-note | News of Note |
/cra | CRA Publications |
/words-and-phrases | Words & Phrases |
/conferences-correspondence | more |
/subscribe | Buy Full Access |
/content/534255 | CRA finds that a diminution in a TFSA held by the executors reduces the exempt contribution that can be made by the survivor |
/forward?path=content/534255 | Email this Post |
/content/534245#Q2 | 11 October 2019 APFF Financial Strategies and Instruments Roundtable, Q.2 |
/tax-topics/income-tax-act/section-207-01#node-534228 | s. 207.01(1) – advantage – (b)(i) |
/content/534251 | CRA finds that a widow who had resided in the home of her deceased husband could access the HBP program and first-time home buye... |
/forward?path=content/534251 | Email this Post |
/tax-topics/income-tax-act/section-146-01#node-534246 | s. 146.01(1) – regular eligible amount – (f) |
/tax-topics/income-tax-act/section-118-05#node-534249 | s. 118.05(1) – qualifying home – (a) |
/content/534230 | Finance provides comfort letter re no advantage tax applying where RRSP or TFSA fees (described in s. 20(1)(bb)) are paid by the... |
/forward?path=content/534230 | Email this Post |
/content/534236 | D’Anjou – Tax Court of Canada finds that a taxpayer should have been informed by a similar loss in the Court of Quebec |
/forward?path=content/534236 | Email this Post |
/tax-topics/income-tax-act/section-152/subsection-152-4#node... | s. 152(4)(a)(i) |
/tax-topics/income-tax-act/section-54/adjusted-cost-base#nod... | s. 54 – ACB |
/content/534218 | CRA indicates that Reg. 8503(26) minimum amount payments or commutation payments are lump sums ineligible for reduction under Ca... |
/forward?path=content/534218 | Email this Post |
/tax-topics/treaties/article-18#node-534213 | Treaties – Art. 18 |
/content/534212 | CRA applies its view that a partner is attributed each PE of a partnership for Reg. 400/403 purposes |
/forward?path=content/534212 | Email this Post |
/taxonomy/term/662759#node-534208 | Reg. 403(3) |
/content/534200 | Income Tax Severed Letters 9 October 2019 |
/forward?path=content/534200 | Email this Post |
/cra/severed-letters/2019-10-09 | This morning's release |
/content/534193 | Paletta – Tax Court of Canada denies a film marketing partnership loss on the basis that an alleged option was a sham |
/forward?path=content/534193 | Email this Post |
/tax-topics/general-concepts/sham#node-534187 | General Concepts – Sham |
/tax-topics/income-tax-regulations/regulation-231#node-53418... | Reg. 231(6) |
/content/534186 | Weaver – Quebec Court of Appeal applies the REOP doctrine to a “gentleman farmer” |
/forward?path=content/534186 | Email this Post |
/tax-topics/income-tax-act/section-3#node-534183 | s. 3(a) – business source |
/content/534172 | Income tax issues for pension real estate corporations can arise when investing in LPs or real estate joint ventures |
/forward?path=content/534172 | Email this Post |
/tax-topics/income-tax-act/section-149#node-534168 | s. 149(1)(o.2)(ii)(C) |
/tax-topics/income-tax-regulations/8000-9999/regulation-8502... | Reg. 8501(2)(a) |
/content/534161 | Kurnik – Tax Court of Canada finds that legal costs of defending against of countersuit by the employer could be deducted under ... |
/content/534142 | CRA accepts that a large employer contribution on compassionate grounds to an employee’s crowdfunding campaign to cover a child’... |
/content/534145 | Clevor Technologies – Tax Court of Canada accepts that using metaheuristics is not SR&ED |
/content/534146 | 6 more translated CRA interpretations are available |
/content/534108 | CRA states that shares subscribed for out of a joint bank account should not be treated as having been funded by a passive spous... |
/content/534113 | Miller – Tax Court of Canada accepts that software was to be valued at its purchase price |
/content/534098 | Joint Committee comments on the draft stock option rules |
/content/534065 | Income Tax Severed Letters 2 October 2019 |
/content/534060 | A CRA policy goal has driven it to warp the proper interpretation of s. 40(3.5)(c)(i) |
/content/534061 | Official version of the 2019 STEP Roundtable is now available |
/content/533811 | The IRS has not followed up re any FATCA information sent to it |
/content/533808 | A CPP/EI status ruling can trigger a payroll audit |
/content/533805 | 6 more translated CRA interpretations are available |
/content/533786 | CRA finds that recurring ordinary dividends can constitute a transfer of property sufficient to engage s. 125(5.2) |
/content/533783 | Wardlaw – Tax Court of Canada notes that the effective s. 163(2) penalty rate can exceed 50% where there has been a loss carryba... |
/content/533764 | It can be unclear whether CRA denial of a request for a s. 247(10) downward adjustment can be appealed to the Tax Court |
/content/533749 | Tedesco – Federal Court of Appeal finds that individual partners could continue their own appeals following discontinuance of th... |
/content/533742 | Finance proposes to grandfather post-2016 proceeds from pre-March 22, 2016 ECP dispositions |
/content/533738 | Yen proposed to be added as an available functional currency |
/content/533721 | Lohas – Tax Court of Canada finds that buyers made purchases of iPhones as agents for a grey market reseller |
/tax-topics/public-transactions | Public Transactions |
/tax-topics/general-concepts | General Concepts |
/tax-topics/statutory-interpretation | Statutory Interpretation |
/tax-topics/income-tax-act | Income Tax Act |
/tax-topics/income-tax-regulations | Income Tax Regulations |
/tax-topics/income-tax-application-rules | Income Tax Application Rules |
/tax-topics/excise-tax-act | Excise Tax Act |
/tax-topics/other-legislation-constitution | Other Legislation/Constitution |
/tax-topics/treaties | Treaties |
/node/534245 | 2019 APFF Financial Strategies and Instruments |
/node/529207 | 2019 STEP |
/content/530474 | Official response |
/node/528639 | 2019 IFA |
/content/529095 | Sue Murray on Information Exchanges |
/content/529050 | Legislative Update |
/content/528672 | Finance Roundtable |
/content/528872 | Stephanie Smith on MLI |
/node/527701 | 2019 CTF Transfer Pricing |
/node/527312 | 2019 CTF GAAR Seminar |
/content/527541 | Saydeh on GAAR Committee |
/content/527275 | Ernewein on GAAR |
/node/527104 | 2019 CTF Corporate Management |
/node/527039 | 2019 TCTP Seminar (BEPS) |
/node/510056 | 2018 CTF |
/content/516046 | MacLean on ILBD Developments |
/node/505667 | 2018 APFF |
/content/505866 | Financial Strategies and Instruments |
/node/498625 | 2018 STEP |
/content/501481 | Official response |
/contact | Contact |
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