89(1)

Income Tax Folio S4-F7-C1, Amalgamations of Canadian Corporations

Income Tax Folio S4-F7-C1, Amalgamations of Canadian Corporations Series 4:  Businesses Folio 7:  Wind-ups, Dissolutions and Amalgamations Chapter 1:  Amalgamations of Canadian Corporations Summary This Chapter outlines the Canada Revenue Agency’s (CRA) views on a number of issues relating to the amalgamation of two or more taxable Canadian corporations as described in subsection 87(1) (referred to in this […]

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IT67R3- Taxable dividends from corporations resident in Canada

IT SUBJECT: INCOME TAX ACT Taxable Dividends from Corporations Resident in Canada No: IT-67R3 DATE: May 15, 1992 REFERENCE: Paragraph 12(1)(j) (also sections 82, 83, 84, 84.1 and 121; subsections 153(4), 260(5); the definition of “dividend”, “stock dividend” and “dividend rental arrangement” in subsection 248(1); and paragraph 89(1)(j)) Application This bulletin replaces and cancels Interpretation

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IT149R4- Winding-up Dividend

NO: IT149R4 DATE: June 28, 1991 SUBJECT: INCOME TAX ACT Winding-up Dividend REFERENCE: Subsection 88(2) (also subsections 83(2), 84(2), 133(7.1), paragraph 148(9)(a) and subparagraphs 54(h)(ix), 89(1)(b)(iv) and (v)) Application This bulletin replaces and cancels Interpretation Bulletin IT-149R3 dated July 22, 1985. Current revisions are designated by vertical lines. Summary This bulletin discusses the “winding-up dividend” that

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IT146R4- Shares Entitling Shareholders to Choose Taxable or Capital Dividends

NO: IT-146R4 DATE: September 6, 1991 SUBJECT: INCOME TAX ACT Shares Entitling Shareholders to Choose Taxable or Capital Dividends REFERENCE: Paragraph 54(c) (also sections 51, 83 and 86, subsection 84(3) and paragraph 89(1)(j)) Application This bulletin replaces and cancels Interpretation Bulletin IT-146R3 dated August 25, 1980. Current revisions are designated by vertical lines. Summary This bulletin

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IT176R2-Taxable Canadian property – Interests in and options on real property and shares

  NO: IT-176R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Taxable Canadian Property – Interests in and Options on Real Property and Shares REFERENCE: Paragraph 115(1)(b) (also subsections 2(3) and 115(3) and paragraph 89(1)(g)) Application This bulletin cancels and replaces Interpretation Bulletin IT-176R dated September 2, 1975. Summary Non-residents are subject to taxation in Canada

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IT243R4- Dividend Refund to Private Corporations

NO: IT-243R4 DATE: February 12, 1996 SUBJECT: INCOME TAX ACT Dividend Refund to Private Corporations REFERENCE: Section 129 (also sections 51, 84, 85.1, 86, 87, 88, 105, 123.2, 125, 150, and 157; subsections 12(10.2), 15(3), 85(1), 104(13) and (14), 126(1) and (2), 161(2), 186(2), 256(2), and 260(7); the definitions of “designated property” and “private corporation” in

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