Co-Author, "2010 Canadian Tax Foundation CRA Roundtable: Pipelines, Privilege and Working Papers (Again!)",
Tax Topics, no. 2023-24, December 16, 2010
Date:
In this article Timothy Fitzsimmons and Jules Lewy discuss the CRA Roundtable session from the Annual Conference of the Canadian Tax Foundation held on Tuesday, November 20, 2010. Topics in this article include:
- Penelties for Late-Filed T2 Returns
- Solicitor-Client Privilege
- Subsection 55(2) and GRIP
- Subsection 84(2) and Pipeline Transactions
- Voluntary Disclosure Program and Offshore Assets
- Large Business Population Groups
- Section 216 Election and Capitalized Interest
- Debt Forgiveness
- Policy on Acquiring Information from Taxpayers, Registrants, and Third Parties
- Implementation of the HST
- Leveraged Donation Arrangements
- 10-8 Insurance Products
- Regulation 102 Waivers
- NPO Carrying on Business for Profit
- T3 Reporting and Subsection 75(2)
- Canada-U.S. Treaty - Article XXIX A(3) - Interest
- Canada-U.S. Treaty - Branch Tax - LLCs
- Taxable Canadian Property
- Travel as a Medical Expense
Read more by clicking the download button.