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Lawyers’ Professional Indemnity Company v. The Queen (2018 TCC 194)

Lawyers’ Professional Indemnity Company v. The Queen Court (s) Database Tax Court of Canada Judgments Date 2018-09-26 Neutral citation 2018 TCC 194 File numbers 2016-1437(IT)G Judges and Taxing Officers Steven K. D’Arcy Subjects Income Tax Act Docket: 2016-1437(IT)G BETWEEN: LAWYERS’ PROFESSIONAL INDEMNITY COMPANY, Appellant, and HER MAJESTY THE QUEEN, Respondent.   Appeal heard on March 12 […]

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IT269R4- Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation

NO: IT-269R4 DATE: April 24, 2006 SUBJECT: INCOME TAX ACT Part IV Tax on Taxable Dividends Received by a Private Corporation or a Subject Corporation REFERENCE: Sections 186, 186.1 and 186.2 (also sections 112, 113 and 149, subsections 129(3), 187(1), 227(14) and 227(16) of the Income Tax Act (the “Act”) and Part LXVII of the Income Tax Regulations (the “Regulations))

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IT286R2 – Trusts – Amount payable

NO: IT-286R2 DATE: April 8, 1988 SUBJECT: INCOME TAX ACT Trusts – Amount Payable REFERENCE: Subsection 104(24) (also subsections 52(6), 104(4), (5), (5.1), (6), (13) and (18) and 107(4), paragraph 149(1)(o.4) and subparagraphs 110(1)(a)(i) to (vii)) Application This bulletin cancels and replaces IT-286R dated October 4, 1982. Current revisions are designated by vertical lines. Proposals contained

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IT167R6- Registered Pension Funds or Plans – Employee’s Contributions

NO: IT-167R6 DATE: SEPTEMBER 14, 1995 SUBJECT: INCOME TAX ACT Registered Pension Plans – Employee’s Contributions REFERENCE: Subsection 147.2(4) and paragraph 8(1)(m) (also sections 5, 6, and 149, subsections 18(11), 126(1), the definitions of “defined benefit provision” and “money purchase provision,” in subsection 147.1(1), and (10), 147.2(5) and the definitions of “additional voluntary contribution” and “registered

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IT244R3- Gifts by Individuals of Life Insurance Policies as Charitable Donations

NO: IT-244R3 DATE: September 6, 1991 SUBJECT: INCOME TAX ACT Gifts by Individuals of Life Insurance Policies as Charitable Donation REFERENCE: Section 118.1 (also subsections 148(1) and 248(5), paragraph 149.1(2)(b), subparagraph 149.1(12)(b)(i) and clause 149.1(1)(e)(i)(B)) Application This bulletin cancels and replaces Interpretation Bulletin IT-244R2 dated March 3, 1986. Current revisions are designated by vertical lines. Summary

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