Notice of Ways and Means Motion October 2018: Reassessment Period – Non-Resident Non-Arm’s Length Persons Category: Tax Legislation October 29, 2018 Reassessment Period – Non-Resident Non-Arm’s Length Persons Budget 2018 After a taxpayer files an income tax return for a taxation year, the Canada Read More ITA Sections: 152, 152(4)
Laplante v. The Queen 2017 TCC 118 (English Translation) Category: Case Law (Tax Cases) June 23, 2017 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 Read More ITA Sections: 104, 104(13), 104(24), 110.6, 110.6(2.1), 152, 152(4) Topics: Lifetime capital gains exemption
IT109R2- Unpaid Amounts Category: CRA Interpretations June 22, 2017 NO.: IT-109R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Unpaid Amounts REFERENCE: Section 78 (also Part XIII, sections 21, 80, 150, subsections 18(9), 66(15), Read More ITA Sections: 12(1)(i), 150, 152(4), 18(1)(e), 18(9), 20(1)(l), 20(1)(n), 20(1)(p), 21, 248(1), 66.1(6), 66.2(5), 66.4(5), 66(15), 78, 80, 88(1) Topics: Unpaid Amounts
Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime Category: CRA Interpretations November 24, 2015 Income Tax Folio S3-F9-C1, Lottery Winnings, Miscellaneous Receipts, and Income (and Losses) from Crime Series 3: Property, Investments and Savings Plans Folio 9: Miscellaneous Read More ITA Sections: 12.2, 12(1)(i), 15(1)(b), 152(4), 163(2), 18(1)(a), 18(1)(h), 20(1)(p), 248(1), 3, 4, 40(2)(f), 44(2), 46(1), 49, 5(1), 52(4), 54, 56(1)(d.1), 56(1)(d), 56(1)(n), 6(1)(a), 6(3), 60(a), 69(1)(c), 9, 9(1), Reg 300, Reg 304