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March Pages 2017

208 V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 THE ADVOCATE QUESTIONS IF YES IF NO Proceed to question #28 6. Is the corporation resident in Canada under general Proceed to question #7 THE RECIPIENT IS A NON- common law principles?15 RESIDENT OF CANADA Proceed to question #37 7. Is the corporation deemed by subsection 250(6)16 of the THE RECIPIENT IS DEEMED17 TO THE RECIPIENT IS A RESIDENT Income Tax Act RSC 1985, c 1 (5th Supp), as amended, BE A NON-RESIDENT OF OF CANADA (“Income Tax Act”) not to be resident in Canada, and to CANADA be resident in a country other than Canada, throughout the taxation year of the corporation? Proceed to question #37 Proceed to question #28 8. Is the recipient of the particular service an individual (i.e., Proceed to question #9 Proceed to question #21 a natural person)? 9. Is the individual resident or ordinarily resident in Canada THE RECIPIENT IS A RESIDENT Proceed to question #11 under general common law principles?18 OF CANADA Proceed to question #10 10. Is the recipient an “Indian” within the meaning of the Proceed to question #16 Proceed to question #39 Indian Act, RSC 1985, c I-5, as amended (“Indian Act”)? 11. Was the individual, at any time during the year, a member THE RECIPIENT IS DEEMED19 TO Proceed to question #12 of the Canadian Forces? BE A RESIDENT OF CANADA Proceed to question #39 12. Was the individual, at any time during the year THE RECIPIENT IS DEEMED20 TO Proceed to question #13 BE A RESIDENT OF CANADA • an ambassador, minister, high commissioner, officer or • servant of Canada; or Proceed to question #39 • an agent-general, officer or servant of a province and was resident in Canada immediately prior to appointment or employment by Canada or the province or received representation allowances in respect of the year? 13. Did the individual perform services, at any time during the THE RECIPIENT IS DEEMED21 TO Proceed to question #14 year, in a country other than Canada under a prescribed BE A RESIDENT OF CANADA international development assistance program of the government of Canada and was resident in Canada at any Proceed to question #39 time in the three-month period preceding the day on which those services commenced? 14. Was the individual, at any time during the year, a member THE RECIPIENT IS DEEMED22 TO Proceed to question #15 of the overseas Canadian Forces school staff who filed his BE A RESIDENT OF CANADA or her return for the year on the basis that the person was resident in Canada throughout the period during which the Proceed to question #39 person was such a member? 15. Was the individual, at any time during the year, a child of, THE RECIPIENT IS DEEMED23 TO THE RECIPIENT IS A NON- and dependent for support on, an individual to whom BE A RESIDENT OF CANADA RESIDENT OF CANADA questions 11, 12, 13 or 14 applies and the person’s income for the year did not exceed the amount used under Proceed to question #39 Proceed to question #37 paragraph (c) of the description of B in subsection 118(1) of the Income Tax Act for the year? 16. Is the recipient a member of a First Nation that has signed Proceed to question #17 Proceed to question #18 a final or self-government agreement with the federal government? 17. Has the recipient signed a certificate in the form attached Proceed to question #18 THE RECIPIENT IS DISENTITLED to this article as Appendix A? TO THE TAX EXEMPTION UNDER


March Pages 2017
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