Subsection 157(1) - Payment by corporation
Cases
MNR v. Kayelle Management (Yukon) Inc., 94 DTC 6116 (FCA)
The taxpayer, which was a Canadian-controlled private corporation, had a fiscal year-end of February 1, 1990. It was not required to pay the final...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 28 | 44 |
Administrative Policy
25 January 1991 Memorandum (Tax Window, Prelim. No. 3, p. 31, ΒΆ1108)
An administrative policy permits a reduction in instalment requirements to the extent of tax withheld at source under Regulation 105 on payments...
Paragraph 157(1)(a)
Administrative Policy
21 January 2015 Internal T.I. 2014-0540631I7 - S.261 and loss carryback request
CRA indicated that it generally will apply the instalment method that minimizes the Canadian dollar taxes payable when it assesses for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 261 - Subsection 261(11) - Paragraph 261(11)(a) | CRA applies most favourable instalment method in assessing for carried-back losses of a functional currency reporter | 569 |