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    5 thg 12, 2016 · Whether subparagraph 152 (4) (b) (iv) of the Income Tax Act (the “Act”) permits an assessment or reassessment of a corporate taxpayer for a taxation year to be made within …

    3 thg 8, 2019 · ForeignCo's income earned from XXXXXXXXXX to XXXXXXXXXX was derived from investments and all funds used in its operations were derived from its capital.

    12 thg 3, 2022 · Automatically cross-referenced and annotated version of section 152 of the Income Tax Act: Assessment.

    We are replying to your facsimile of May 11, 2012, requesting our interpretation of when the Minister may exercise her powers under subsection 152 (4) of the Act.

    (2) After examination of a return, the Minister shall send a notice of assessment to the person by whom the return was filed. (3) Liability for the tax under this Part is not affected by an incorrect …

    15 thg 12, 2010 · (4.4) For the purpose of subsection 152 (4.3), a balance of a taxpayer for a taxation year is the income, taxable income, taxable income earned in Canada or any loss of …

    28 thg 10, 2024 · However, the application of subparagraph 152 (4) (b) (vii) is not limited to situations involving subsections 94 (9) and 94 (10) as it allows, more broadly, for assessments …

    3 thg 7, 2024 · Essentially, the CRA will process a taxpayer’s return and issue a Notice of Assessment, summarizing the taxpayer’s income, deductions, credits, and the resulting tax …

    Principal Issues: Whether a reassessment beyond the normal reassessment period can be issued under the provisions of either subsection 152 (4.3) or subparagraph 152 (4) (a) (ii) to include …

    20 thg 5, 2020 · Subsection 152 (4) outlines the limitation periods when the Minister can assess, reassess or make additional assessments after the normal reassessment period. This …

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