Regulation 202(1)
Regulation 202(1)(a)
Administrative Policy
8 July 2015 External T.I. 2011-0402791E5 - Reporting of cost reimbursements to a non-resident
Canco pays management or administration fees (“Reimbursement Payment”) to its foreign parent ("Forco") as a reimbursement of expenses incurred...
Regulation 202(1)(c)
Administrative Policy
22 December 2016 External T.I. 2015-0608201E5 F - Capital distribution from trust & NR4
Does Reg. 202(1) require a Canadian-resident trust to report a capital distribution to a non-resident capital beneficiary? CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(11) | capital distributions other than of capital dividends not subject to Part XIII tax | 59 |