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T1007 [1 record]

Record 1 2010-10-21

English

Subject field(s)
  • Titles of Forms
  • Finance
Universal entry(ies)
T1007
form code, see observation
DEF

A connected person includes a person connected with an employer at any time if, at that time, the person owns, directly or indirectly, at least 10% of the issued shares of any class of the capital stock of the employer, or of any other corporation that is related to the employer; does not deal at arm's length with the employer; or is a specified shareholder of the employer under paragraph (d) of the definition of "specified shareholder" in subsection 248(1) of the Income Tax Act.

OBS

T1007: Code of a form used by Revenue Canada.

Key term(s)
  • Connected Person Information Return

French

Domaine(s)
  • Titres de formulaires administratifs
  • Finances
Entrée(s) universelle(s)
T1007
form code, see observation
DEF

Une personne rattachée comprend une personne rattachée à un employeur à un moment donné si, à ce moment, selon le cas : elle est, directement ou indirectement, propriétaire d'au moins 10% des actions émises d'une catégorie du capital-actions de l'employeur ou de toute société liée à celui-ci; elle a un lien de dépendance avec l'employeur; elle est un actionnaire déterminé de l'employeur selon l'alinéa d) de la définition de cette expression, au paragraphe 248(1) de la Loi de l'impôt sur le revenu.

OBS

T1007 : Code d’un formulaire employé par Revenu Canada.

Key term(s)
  • Déclaration de renseignements des personnes rattachées

Spanish

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