- Category: Tax Case Summaries
FACTS Jobin owned shares in Groupe AST (assume FMV = $13 million and ACB = $nil). He received an offer for his shares from a
ITA Section: 38
- Category: Case Law (Tax Cases)
2763478 Canada Inc. v. Canada Summary Click here for our summary of this case. Court (s) Database Federal Court of Appeal Decisions Date 2018-11-15 Neutral
- Category: Case Law (Tax Cases)
Gaudette v. The Queen [NOTE: TRANSLATED USING GOOGLE, MAY NOT BE FULLY ACCURATE] Database – Court (s) Judgments of the Tax Court of Canada Dated
- Category: CRA Interpretations
Income Tax Folio S7-F1-C1, Split-receipting and Deemed Fair Market Value Series 7: Charities and Non-profit Organizations Folio 1: Charitable Gifts and Deductions Chapter 1: Split-receipting
- Category: CRA Income Tax Folio
Series 4: Businesses Folio 8: Losses Chapter 1: Business Investment Losses Summary A taxpayer’s business investment loss is basically a capital loss from a disposition of shares
- Topics: Business Investment Losses
- 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 capital
- 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
International Financial Reporting Standards The purpose of this article is to provide guidance on how the requirement for publicly accountable enterprises (PAEs) to adopt International