Income Tax Folio S3-F3-C1, Replacement Property

Category: CRA Interpretations

April 8, 2019

Series 3: Property, Investments and Savings Plans Folio 3: Capital Transactions Chapter 1: Replacement Property Summary Subsections 13(4) and 44(1) permit a taxpayer to

ITA Sections: 128.1(4)(b), 13(21), 13(35), 13(37), 13(4.1), 13(4.1)(a.1), 13(4.1)(a), 13(4.1)(b), 13(4.2), 13(4.3), 13(4.3)(a), 13(4.3)(b), 13(4), 13(4)(c), 13(4)(c)(i), 13(4)(d), 20(16.1)(b), 220(3.2), 248(1), 40(1)(a)(iii), 44, 44(1.1), 44(1), 44(1)(b), 44(1)(e), 44(1)(e)(i), 44(1)(e)(i)(A), 44(1)(e)(i)(B), 44(1)(e)(iii), 44(1)(f), 44(2), 44(4), 44(5), 44(5)(a.1), 44(5)(a), 44(5)(b), 44(6), 44(7), 44(7)(b), 54, 70, 72, 72(2), 73(3), 85(1), 87, 87(2)(l.3), 87(2)(l.4), 88(1), 88(1)(a), 88(1)(e.2), 96(1)(a), 98(3)

Topics: Replacement Property

Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance

Category: CRA Income Tax Folio

February 27, 2019

Series 3: Property, Investments and Savings Plans Folio 4: Capital Cost Allowance Chapter 1: General Discussion of Capital Cost Allowance Summary Capital cost allowance (CCA) replaces accounting

ITA Sections: 1100(1), 1100(2.1), 1100(2.2), 1100(3), 1100A, 1101(1af), 1102(14.3), 1102(14), 1102(16.1), 1102(19), 1102(1a), 1102(5), 12(1)(i), 13(1), 13(2), 13(21.1), 13(21), 13(26), 13(27), 13(28), 13(29), 13(3), 13(33), 13(5.1), 13(5), 13(6), 13(7.1), 13(7.4), 13(7.5), 13(7), 13(8), 13(9), 16.1(1), 18(1)(b), 18(3.1), 18(3.7), 20(1), 20(1)(a), 20(16.1), 20(16.2), 20(16.3), 20(16), 20(4.1), 20(4), 248(1), 249.1, 249(1), 25(3), 39(1), 40(1)(b), 43, 50(1), 54, 68, 8(1)(j), 8(1)(p), 8(2), Reg 1102, Reg 1103, Reg 7307

Topics: General Discussion of Capital Cost Allowance

Income Tax Folio S1-F3-C1, Child Care Expense Deduction

Category: CRA Interpretations

December 12, 2018

Income Tax Folio S1-F3-C1, Child Care Expense Deduction Series 1: Individuals Folio 3: Family Unit Issues Chapter 1: Child Care Expense Deduction Summary The purpose of

ITA Sections: 118, 118.03, 118.031, 118.2(2), 118.3, 118.3(1), 118.6(1), 118(1), 118(1)(c), 220(2.1), 248(1), 251(2)(a), 251(6), 252(1), 252(2)(a), 3(f), 56(1)(n.1), 56(1)(n), 56(1)(o), 56(1)(r), 6, 60(v.1), 60(w), 63, 64.1, 7, 81(1)(a), 81(4)

Topics: Child Care Expense Deduction

Are You A Non-Resident Entity Carrying on Business in Canada?

November 16, 2018

Are You A Non-Resident Entity Carrying on Business in Canada? Non-resident Corporations A non-resident corporation is taxable on its income generated from a business

ITA Sections: 153(1)(g), 248(1), 253, Reg 102, Reg 105

Topics: Non-Resident Carrying on business in Canada

Income Tax Folio S4-F2-C2, Business Use of Home Expenses

Category: CRA Income Tax Folio

April 17, 2018

Series 4: Businesses Folio 2: Deducting Business Expenses Chapter 2: Business Use of Home Expenses Summary Expenses incurred in earning income from a business

ITA Sections: 18(1)(a), 18(1)(b), 18(1)(c), 18(1)(h), 18(12), 20(1)(c), 248(1), 34.1, 45(1)(c), 67

Topics: Business Use of Home Expenses

Income Tax Folio S4-F11-C1, Meaning of Farming and Farming Business

Category: CRA Interpretations

November 2, 2017

Income Tax Folio S4-F11-C1, Meaning of Farming and Farming Business Series 4: Businesses Folio 11: Farmers Chapter 1: Meaning of Farming and Farming Business

ITA Sections: 248(1), 28, 9

Topics: Meaning of Farming and Farming Business

IT92R2 – Income of contractors

Category: CRA Interpretations

June 22, 2017

NO.: IT-92R2 DATE: December 29, 1983 SUBJECT: INCOME TAX ACT Income of Contractors REFERENCE: Subsection 9(1) (also section 125.1, subsections 127(5) and 248(1) and paragraphs 20(1)(gg)

ITA Sections: 125.1, 127(5), 20(1)(gg), 20(1)(m), 248(1), 9(1)

Topics: Income of contractors

IT-373R2-Woodlots

Category: CRA Interpretations

June 22, 2017

NO: IT-373R2 SUBJECT: INCOME TAX ACT Woodlots REFERENCE: Section 9 (also subparagraph 40(2)(g)(iii); paragraphs 12(1)(g), 18(1)(a) and 18(1)(h); subsections 18(2), 28(1), 70(9), 70(9.1), 70(9.2), 70(9.3),

ITA Sections: 110.6, 111, 12(1)(g), 18(1)(a), 18(1)(h), 18(2), 248(1), 28(1), 31, 40(2)(g)(iii), 43, 46, 54, 67, 70(9.1), 70(9.2), 70(9.3), 70(9), 73(3), 9

Topics: Woodlots

IT102R2 – Conversion of property, other than real property, from or to inventory

Category: CRA Interpretations

June 22, 2017

NO: IT-102R2 DATE : July 22, 1985 SUBJECT : INCOME TAX ACT Conversion of Property, Other than Real Property, from or to Inventory Section 9

ITA Sections: 13(21)(c), 13(7), 248(1), 45, 54(a), 54(b), 54(c), 9

IT91R4- Employment at Special Work Sites or Remote Work Locations

Category: CRA Interpretations

June 22, 2017

NO.: IT-91R4 DATE: June 17, 1996 SUBJECT: INCOME TAX ACT Employment at Special Work Sites or Remote Work Locations REFERENCE: Subsection 6(6) (also subsections 6(1), 110.7(1),

ITA Sections: 110.7(1), 110.7(2), 110.7(4), 248(1), 250(1)(a), 6(1), 6(6), 7303, 7303.1

Topics: Employment at Special Work Sites or Remote Work Locations

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ITA Section: 248(1)

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ITA Section: 248(1)

Income Tax Folio S3-F3-C1, Replacement Property

Income Tax Folio S3-F4-C1, General Discussion of Capital Cost Allowance

Income Tax Folio S1-F3-C1, Child Care Expense Deduction

Are You A Non-Resident Entity Carrying on Business in Canada?

Income Tax Folio S4-F2-C2, Business Use of Home Expenses

Income Tax Folio S4-F11-C1, Meaning of Farming and Farming Business

IT92R2 – Income of contractors

IT-373R2-Woodlots

IT102R2 – Conversion of property, other than real property, from or to inventory

IT91R4- Employment at Special Work Sites or Remote Work Locations

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