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Mr. Chua Guan-hock, SC & Mr. Jonathan Chang, instructed by Messrs S. K. Lam, Alfred Chan & Co., for the Taxpayer/Respondent
Document No.: 2009-0316721C6 (E)
Author: Alison Campbell
Document Type: Conference
Reference Date: May 01, 2009
Subject: Tl 134 Form
Section Ref.: 233.4
PRINCIPAL ISSUES:
See Q&A
POSITION:
See Q&A
REASONS:
See Q&A
LEGISLATIVE REFERENCE: 233.4
CLHIA ROUNDTABLE - MAY 2009
Question #9
Tl 134 Form
Section 233.4 stipulates what is a "reporting entity" for purposes of foreign affiliate reporting. Paragraph 233.4(2) (a) modifies "equity percentage" for this purpose to ensure that a non-resident is to be reported only by the lowest-tier Canadian...