Subsection 200(1)
Administrative Policy
24 September 2015 External T.I. 2013-0495611E5 - Withholding on incentive payments to non-residents
A Canadian resident manufacturing corporation ("Canco") pays the non-resident employees, of non-resident dealers selling its products outside...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(iii) | no withholding on payments based on sales warranties sold by dealers | 126 |
| Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration | no withholding on payment to non-resident employee of 3rd party | 143 |
16 March 2015 External T.I. 2014-0521791E5 - Estate Trustee Fees
CRA noted that if fees earned from an estate by a lawyer were income from a business, the estate would be required to prepare and file a T4A form.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office | trustee fees of a lawyer from office if appointed on personal grounds | 197 |
7 March 2014 Internal T.I. 2013-0507171I7 F - Obligation de produire un T4A
A producer who retains the services of an incorporated performing artist is required under the terms of the collective agreement with the Union...
18 October 2013 External T.I. 2013-0494441E5 - Amending a T4A
What circumstances give rise to the need to amend a T4A? CRA stated:
Section 200… requires the payer to report the correct amount paid. If the...
17 June 2008 Internal T.I. 2008-0276721I7 - Withholding requirements for non-resident employee
A Canadian-resident post-secondary educational institution (the "College") established a campus in a country with which Canada does not have a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 104 - Subsection 104(2) | Canadian college with non-Treaty country "business" campus | 196 |
30 October 2007 External T.I. 2007-022387
Discussion of Requirements to Issue T4As for Services Rendered
26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)
"Person" as used in Part II of the Regulations includes a non-resident person.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Person | 15 |
Subsection 200(2)
Administrative Policy
7 October 2016 APFF Roundtable Q. 1B, 2016-0652761C6 F - T4A filing
In light of the wording of ITA s. 153(1)(g) and Reg. 200(2), there is a broad range of inappropriate circumstances where the issuance of a T4A is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(g) | limited exceptions to T4A reporting | 148 |
8 September 2015 External T.I. 2015-0584221E5 - T4A requirement- elementary scholarships
In confirming that a private school (the "School") is required to issue T4A Slips to report scholarships paid to, or on behalf of, its elementary...
S2-F1-C1 - Health and Welfare Trusts
1.55 For administrative simplicity, the taxable benefits provided by a health and welfare trust to employees should be reported by the trustee on...
23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)
Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 16 | |
| Tax Topics - Income Tax Regulations - Regulation 101 | 45 |