Please join Vitaly Timokhov for our next installment:
In this webinar, Vitaly will discuss:
• CRA Administrative Positions & Rulings of Interest
The presentation focuses on CRA folios focusing on section 85 – the timing of transfers, dispositions of taxpayer property, freezes, rollovers, transfers of boot, the validity of voluntary disclosure, what to expect when a principal residence is leased to a child, the principal residence exemption, safe income via trusts, forfeited deposits, section 116, sales by non-residents, if and when certain issuance of shares can be backdated, the 85 election, and limitations on collections.