- Category: Tax Case Summaries
Key Takeaway The decision in Laplante highlights a major pitfall that tax practitioners should be mindful of when advising clients on structures to multiply
- ITA Sections: 104, 104(13), 104(24), 110.6, 110.6(2.1)
ITA Section: 104
Key Takeaway The decision in Laplante highlights a major pitfall that tax practitioners should be mindful of when advising clients on structures to multiply
- ITA Sections: 104, 104(13), 104(24), 110.6, 110.6(2.1)
- Category: Case Law (Tax Cases)
Laplante c. The Queen Database – Court (s) Judgments of the Tax Court of Canada Dated 2017-06-23 Neutral reference 2017 TCC 118 File number 2015-349
- Topics: Lifetime capital gains exemption
- Category: CRA Interpretations
Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance Series 1: Individuals Folio 2: Students Chapter 3: Scholarships, Research Grants and Other
- Category: CRA Interpretations
Income Tax Folio S1-F3-C2, Principal Residence Series 1: Individuals Folio 3: Family Unit Issues Chapter 2: Principal Residence Summary This Chapter discusses the principal residence exemption,
- Topics: Principal Residence
- Category: CRA Interpretations
Income Tax Folio S3-F2-C1, Capital Dividends Series 3: Property, Investments and Savings Plans Folio 2: Dividends Chapter 1: Capital Dividends Summary This Chapter discusses
- ITA Sections: 104(20), 104(21.4), 104(21), 110.1(1), 111(4), 112, 112(1), 112(3), 125(7), 14(1.01), 14(1.02), 14(1)(b), 184, 185, 20(4.3), 212(2), 215, 248(1), 256(5.1), 34.2, 38(a.2), 38(a.3), 39(1)(a), 40(1)(a), 40(12), 40(3.1), 40(3.12), 52(3)(a)(ii)(A)(II), 53(1)(b)(ii), 53(1)(e), 54, 55(2), 80(1), 80(12), 83(2), 83(3), 83(4), 83(5), 84.1(1)(b), 87(1)(z.1), 88(2)(e.2), 89(1.1), 89(1.2), 89(1), Reg 2101, Reg 2106
- Topics: Capital Dividends
- Category: CRA Interpretations
Income Tax Folio S2-F1-C1, Health and Welfare Trusts Series 2: Employers and Employees Folio 1: Specific Plans Offered by Employers to Employees Chapter 1: Health
- Topics: Health and Welfare Trusts
- Category: CRA Interpretations
Income Tax Folio S6-F2-C1, Disposition of an Income Interest in a Trust Series 6: Trusts Folio 2: Beneficiaries Chapter 1: Disposition of an Income
- Category: CRA Interpretations
Income Tax Folio S1-F5-C1, Related Persons and Dealing at Arm’s Length Series 1: Individuals Folio 5: Transfers of Income, Property or Rights to Third
- Category: CRA Income Tax Folio, CRA Interpretations
Income Tax Folio S6-F1-C1, Residence of a Trust or Estate Series 6: Trusts Folio 1: Trusts and Residency Issues Chapter 1: Residence of a
- Topics: Estates, Non-Resident Trusts, Residence, Residence of a Trust, Trusts