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A research proposal submitted in the SCH OF ACCOUNTING AND FINANCE OF NKUMBA UNIVERSITY

2019, Research proposal

Related Papers

Carolyn Barnes

Till Bruett

Microfinance in Uganda grew rapidly between 1998 and 2003 due to a combination of significant donor funding; a shared stakeholder vision for the sector, including active government support for the vision; skilled human resources; and intensive collaboration among the major stakeholders (practitioner organizations, donor agencies, and government bodies). At the end of 2003, approximately 1,500 microfinance institutions (MFIs) were serving more than 935,000 small savers and close to 400,000 borrowers in the country. The Ugandan parliament passed the Micro Deposit-Taking Institution Act in 2003, which created the conditions for MFIs to become regulated, deposit taking institutions. Shared stakeholder vision, skilled human resources, and intensive stakeholder collaboration have been the three major drivers of effective microfinance in Uganda. The report finds that if microfinance in Uganda is to continue to flourish, a number of challenges must also be resolved. Resolution of these chal...

THE CHALLENGES AFFECTING THE DEVELOPMENT OF ISLAMIC MICRO FINANCING IN UGANDA A CASE STUDY OF ISLAMIC MICROFINANCE INSTITUTIONS IN KAMPALA

mikidad ratib

Microfinance is the provision of savings accounts, loans, insurance, money transfers and other banking services to customers that lack access to traditional financial services, usually because of poverty. Microfinance can also be defined as a type of banking service that is provided to unemployed or low-income individuals or groups who otherwise would have no other access to financial services. It is in some instances also called microcredit. Microfinance plays an important role in creating financial access needs in the undesirable sections of the economy and society. It helps lift masses out of poverty by providing small loans to those lacking access to traditional financial services or funding opportunities, develop small businesses that can then provide regular income, and they provide financial resources to underserved markets. As such, microfinance is an important tool not just to minimize the impacts of poverty, but also to promote house hold income and livelihoods. However micro financing has generally not been well developed and established on the global, regional and national level. Relating to Islamic micro financing, it too suffers the same issues in its development and establishment on all levels.

Working Papers

Gloria Almeyda

Abdul kaziba Mpaata

The study was designed to examine the relationship microfinance services and the rural community welfare in Uganda. It focused on Masaka Microfinance which is one of the oldest microfinance institutions in Uganda. The specific objectives included; (1) to establish the relationship between Masaka Microfinance services and rural community income earnings; (2) to determine the relationship between Masaka microfinance services and the resulting job creation in the community; (3) to document the relationship between Masaka microfinance services and community saving practices. A sample of 78 respondents of who were beneficiaries of Masaka Microfinance Limited was purposively contacted out of whom 52 filled and returned complete questionnaires. The results showed that there is a positive and significant relationship between Masaka Microfinance services and; (1) rural community income earnings (r = .690 p<0.0001); (2) the resulting jobs in the community (r = .540 p<0001); and (3) comm...

April, Development Research Center, …

Hans Dieter Seibel

kabasha marc

MUDIOPE CHARLES

under Tier IVfinancial system (Finance Act 2002) as an NGO primarily to enhance access to financialservices by the majority of poor Ugandans, especially women who have generally beenleft out by the mainstream financial system in the country. The program design focuseson poverty alleviation through provision of credit at an affordable cost, convenience, nocollateral or pre-saving requirement, plus provision of capacity building to clients toenhance planned for income generation activities.In the span of only two years, the microfinance program has a network outreach of 46 branch offices in 24 districts across the four (East, central, West, North) geographicalregions of Uganda. The program offers two micro credit products:Micro group lending:-1,932 member groups formed with 55472 clients. Total loandisbursed is US $ 11,727.153 to 39,888 clients at 20% annual interest rate. No collateralor pre-saving required, and services delivery at client doorstep. Success and sustainability of projects undertaken depends so much on monitoring and evaluation. Microfinance institutions have enabled increased access to credit for many individuals thus improving their livelihood. It is therefore important to understand the role of monitoring and evaluation which are essential tools that enhance the growth of microfinance institutions. The aim of the Central Bank of uganda is to see that the microfinance industry spreads out to the heart of rural homes in order to meet the needs of the unbanked through expanding access to financial services for poor individuals and families along with small businesses, especially the small, medium Scale and informal sector businesses. Such a goal also fulfills the ugadan Vision 2040 where the government aims to improve access to the financial sector and in doing so fulfill the millennium development goals. This research was conducted in Entebbe munisparity by analyzing responses got from employees and clients working in some of the leading microfinance institutions in the region. Data analysis was done to present the findings by employing statistical methods. It was found that monitoring and evaluation practices influences performance of MFIs schemes as was supported by 86.6% of the respondents. The research established that preventive monitoring and evaluation practices are not fully utilized by microfinance organizations and in addition that Information technology practices need to be incorporated when conducting monitoring and evaluation. Recommendations were made which included insuring flexibility in M&E practices that should be customer based and the use of sustainable screening techniques that enhance effective delivery of services. Moreover, training of employers and employees on customer's preferences and seeking professional assistance are essential tools for monitoring and evaluation.

Abanis Turyahebwa

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90 Finance Research Proposal Topics

Research papers are an academic type of writing that requires the ability to find the results of a subject and analyse those results to make conclusions and recommendations. In the realm of finance, there are numerous things one could investigate. The management of risk Corporate and organizational governance, investment and many more are just the beginning of the things this field of study covers. Before we dive into the most common topics of finance research papers, it is essential to know about the basics of finance.

What is Finance?

Simply put financial management is the administration of money. However, this type of management encompasses activities like forecasting, savings and lending, borrowing and investing. Finance is a leading area to a swath of different activities related to investing, money credit, capital markets leverage or debit, and banking. Finance-related careers have for quite a while been rewarding because it gives you an advantage over virtually all other courses available. However, in this vast array of subjects, where do students in finance have resources available for writing research papers on finance ? There are several websites that concentrate on topics for finance research papers online.

Select the most appropriate research topic for the Finance Research Proposal

It is critical to choose your subject carefully and remove any irrelevant information. When selecting a research topic, consider its relevance to the current application, its relationship to previous research , the type of issue, and other factors. Additionally, you must ensure that the subject is focused on a specific issue that you will address during your research analysis.

When you are deciding on your research paper, it is crucial to choose the subject you are fascinated by.
Find a question with no answer within the area of your research and conduct additional study to discover a feasible solution.
Before you begin writing your essay, be sure you've completed some preliminary research to make sure you have enough research materials to write about your topic .
Conduct a search online and discover which topics could be an issue that you must tackle.
Be sure you're taking a look at current, up-to-date and current information so that you can ensure your report is current.
Check out a variety of financial theses and papers to get a concept of your chosen subject;
Find a general view on your topic of financial research and then use the information to focus on one specific aspect.
Discuss your subject with your friends or others who have written essays. It is also possible to consult with your professors as well.

List of New Finance-Related Topics to Write About in 2024

We have compiled an array of interesting topics for writing about. They are divided into groups. This will allow you to select the most relevant topic for your audience and be sure to write it down completely. Enjoy doing your research.

Innovative Finance Research Topics

Perhaps you're planning to write a fascinating business essay. You'll have to pick some of the most popular topics for finance papers and then create a persuasive essay. This is our list of 10 topics we think are the fascinating.

A comparative study of the benefits and setbacks of mergers and acquisitions
Potential solutions Possible solutions Capital Asset Pricing Model
The future of commerce as well as the consequences of manipulating commodities
Behavioral Finance for Public Budgeting: Understanding How Biases Influence Policy Decisions
Stability for retail investors by implementing the Systematic Investment Strategy
US economic growth and taxation of income
How will the American economy function in conjunction with the current banking system?
Analysis of financial statements and ratio analysis are they a real element?
Blockchain Technology for Public Financial Management: Enhancing Transparency, Efficiency, and Auditability
Multilevel Marketing and it's application across different economies around the world
The similarities and differences between traditional finance and behavioral
Customer satisfaction with e-banking
The most effective risk management strategies for manufacturing - thorough analysis
Impact Investing and Public-Private Partnerships (PPPs): Blending Financial Returns with Social Impact in Public Projects
Risks that could be posed to the banking sector, and how to mitigate them?
The latest technology that is behind commercial banking

Research Topics on Finance for MBA

The following list of research subjects in finance will inspire your professors and view finance from a different view.

An analysis of the investment potential of your selected company
Capital management - a detailed report
Considerations for saving taxes and financial strategies
Life insurance investment and the participation of investors in these investments
An analysis of the comparison between the traditional product and UIL
The Future of Central Bank Digital Currencies (CBDCs)
The Growing Influence of Social Media on Financial Markets
The Role of Behavioral Finance in Mitigating Investment Biases
The Future of Work and its Implications for Retirement Planning
The Impact of Fintech on Financial Inclusion in Developing Economies

New Topics Related to Public Finance

Topics in public finance are financial research topics that cover the tax system, borrowing by the government as well as other aspects.

Budgeting for government and accounting
The economic austerity is a result of finance and education in the government
The concept and practice of the taxation by the government
How can the government get money by borrowing?
The revenue collection plan of the government
Accounting and budgeting for the government
The Impact of Tax Policy on Income Inequality: Evaluating Distributional Effects
Public-Private Partnerships (PPPs) for Infrastructure Development: A Comparative Analysis
The Role of Financial Literacy in Promoting Public Financial Wellness
The Rise of Social Impact Bonds: Innovative Financing for Social Programs

Research Topics for International Research in Finance

Because business transactions are taking place globally, and local commerce is no longer the only alternative, it is essential to study international business.

The Rise of Fintech in Emerging Markets
Blockchain Technology for Cross-Border Payments
The Impact of Central Bank Digital Currencies (CBDCs) on International Monetary Cooperation
The Role of Sovereign Wealth Funds (SWFs) in International Investment Strategies
How can we help prevent the onset of global economic crisis?
Does the banking industry have the ability to lessen the consequences of the financial crisis?
Can a country get the goal of providing healthcare to homeless people?
Which areas of healthcare require more money?
The issues with the high cost of medications in the US
Sustainable Investment Strategies in Developing Countries

Topics in Research on Healthcare Finance

Here are a few of the most important issues in the field of healthcare finance:

Which is better, free or paid healthcare?
Big Data Analytics for Healthcare Cost Management: Identifying Fraud, Waste, and Abuse
Financial Modeling for Emerging Health Technologies
Precision Medicine and Personalized Healthcare Financing
Social Impact Bonds (SIBs) for Public Health Initiatives
Wearable Technologies and Health Data Collection: Monetizing Health Data for Improved Risk Assessment and Personalized Insurance Products
Is financing healthcare a privilege or a right?
Health policies throughout America U.S. through history
What can countries in the first world do to enhance healthcare?
What impact has the government had on health care?
Are we able to achieve universal healthcare for all?

Topics in Corporate Finance

Corporate finance is the process of the organization of capital, financing, and making choices on every investment. Following is a list of finance research topics that will help you avoid errors in this field.

ESG Factors into Corporate Investment and Financing Decisions
Alternative Funding Sources for Startups and SMEs: Beyond Traditional Venture Capital and Bank Loans
Mergers & Acquisitions (M&A) with Cryptocurrencies and Blockchain Assets
Social Impact Investing within Corporate Strategies: Balancing Financial Returns with Social Responsibility
The Future of Corporate Debt Structuring: The Impact of Sustainable Bonds, Green Finance, and ESG-Linked Loans
Human Capital Management as an Investment: Optimizing Workforce Engagement and Skills Development for Long-Term Value Creation
Potential solutions to ethical issues in the field of corporate finance
Understanding the investment trends of small and medium-sized firms
Mutual funds and investment A thorough analysis of its various streams
How can equity investors deal with the potential risk
What are the possible advantages and disadvantages of SWIFT and how will it function?

Topics in Business Finance

Every decision we make in the business world has financial consequences. We must therefore be aware of the basics of writing finance-related topics that need analysis, management valuation, management, etc.

The establishment of business entities and the use of business finance
Modernization of business and the role of finance in business
Selling our life insurance Do we have a tax incentive that is effective in this case?
Who are the people who mutual funds affect in the private and public sectors?
Diverse investment options for various types of financials - Do you have an investment option you prefer?
The preferences and choices of investors - A thorough analysis
The investor's perspective regarding taking a stake in private insurers
Corporate entities and raising their accountability
Business finance and ethical issues
Taxes on small and medium-sized business payment

Personal Financial Topics

Personal finances are a vulnerable field because we all want to attend to our finances in a way that is appropriate. Below are some fascinating problems in this area:

Strategies for saving money while in a financial bind - A assessment
The impact of inflation and the rise in the rate of interest on personal finances
Employers and employees working at home - what are the advantages?
Is health insurance that is free or affordable healthcare a right that everyone should have?
What are the most effective ways to save money if you're in a pinch?
Credit scored - a comprehensive analysis
The importance of car and credit loans
How do taxes affect financial decisions?
What are the most effective ways to effectively manage credit?
The mobile banking industry and its problems

New Research Topics For Indian Students

Microfinance Beyond Microloans: Expanding Financial Services for Women Entrepreneurs in India
The Impact of Aadhaar on Financial Inclusion and Credit Scoring in India
The Future of Pension Systems in India
Financial Planning for Millennials in India
The Growth of Impact Investing in India
The Role of Social Media Influencers on Investment Decisions of Indian Youth
Financial Literacy for Small Businesses in India: Developing Culturally Relevant Educational Programs
The Impact of Behavioral Finance on Individual Investment Choices in India
Green Bonds and Sustainable Infrastructure Development in India
The Future of Cashless Transactions in India

Totally New Topics for Research Proposals in Finance in 2024

The Rise of Fintech in Unbanked Populations: Financial Inclusion Strategies in Fragile States
The difference between traditional and behavioral finance.
The impact of budget management on organizational performance
The Impact of Resource Nationalism on Foreign Investment Flows
The Geopolitical Risks of Digital Currencies
The Financialization of Water Resources
The Financialization of Cybersecurity
An analysis of the use of financial state in evaluating a company's performance.
Ethics concerns in corporate finance and how they can be addressed
Transparency and clarity are improving in corporate organizations.
Investment management: pros and cons management
Sustainability and green governance in industries that could pollute the earth.
How do corporate governance and institutional ownership affect green patent Generation?
The implementation of risk-management strategies.
Microfinancing and the alleviation of poverty
The transformation of the banking industry due to information technology (IT)
The management of massive credit at commercial banks in both developed and developing countries
Mobile banking in both developed and developing countries
A review of credit management practices and bank lending practices in both developed and developing countries.
Electronic banking is a relationship that influences the satisfaction of customers
Examining the effects of loan defaults and loan defaults on the financial viability of banks
Internal controls in accounting firms
Corporate Social Responsibility is a key issue in the banking systems of today
The combination of cryptocurrency and banks in a demonetized global
Security concerns with online banking and transactions online
Examine the differences between traditional finance and behavioral finance.
Study of the effect of budgetary control on the effectiveness of an organization.
A critical analysis of the usage of financial statements to evaluate the efficiency of an organization.
What are the ethical issues associated with finance in corporations, and how can they be addressed easily?
Audit independence: improving transparency and accountability within corporate companies
Credit management and issues related to bad debts at commercial banks of [Country Name].[Country Name].
Opportunities and challenges of mobile bank banking within [Country NameProspects and challenges of mobile banking in [Country Name].
Evaluation of lending practices at banks and credit management in [Country Name].The evaluation of credit management practices and lending practices in [Country Name].
The impact of electronic banking on the satisfaction of customers.
An analysis of loan defaults and the impact it has on the bank profitability.

How to Write a Perfect Finance Research Paper

Gathering and utilizing the correct financial information is vital in the production of clear financial reports and research papers on finance for academic and corporate goals. These data can range from the financial history of a business, the trends of an asset's performance on its market, or shifts in the market for investment. But, before collecting and analyzing the data it is essential to choose a subject to avoid wasting time by focusing on a faulty subject. How can you be sure the finance research essay you write is done to perfection? Here are some steps to make sure that you adhere to when writing an essay or research paper on finance: an essay on finance:

Pick a relevant Research Paper Area

This article is designed to provide most popular topics for finance research papers. When choosing a successful study paper subject, it's crucial to know the subject you're dealing with. If you don't know the subject you're writing about can result in you taking many dead-end routes and wasting valuable time. Once you have a clear understanding of the topic you must determine the relevancy of the topic and the subject you're writing your research paper on. Also, you can brainstorm ideas for subjects that could be suitable to research for your financial paper and based on these ideas you'll end with a suitable topic.

Plan your writing

It is commonly advised that if you are planning to chop off a branch, invest longer sharpening the axe. Writing effectively requires the steps you take to plan the actions for your research paper prior to you actually begin writing. This will ensure that you're more productive and will ensure that as you write, you are spending less time. In writing a research paper, you'll employ a variety of approaches to writing. It could involve observation, summarizing, or analyzing, arguing, and analyzing. Being mindful of the purpose of your paper is vital during this stage. This is where you will collect ideas for your finance essay.

Editing and writing

The process of writing the finance research paper is at the heart of the procedure. It is not much to be said regarding the writing process if you have prepared well and settled on a topic that is suitable in the study paper. But, every writer is bound to make mistakes. When writing, there will be mistakes made on paper. Additionally, ideas can change, or new ideas may pop out. The reason for the process of editing your financial research document is to polish your paper into the most polished version possible. Here are some tips to follow during how to edit and proofread your work.

Don't edit your essay immediately after writing. It is best to let it for a few days or for a long period of time prior to beginning your editing and proofreading.
If you can, ask someone to assist you with proofreading and editing your work. This could be from a friend or family member or even a colleague from class.
When editing, make sure to edits, do it on chapters that are based on chapter. This will help you lessen the burden as your finance research papers may be quite a lengthy document.
Use different methods in your editing. Examining for grammatical errors and checking for a flow of logic, ensuring the correct reference usage and many more.
After editing, read the entire document to ensure that there wasn't anything that was overlooked.

In the final draft of this paper, you will not just exhume data, but also confidence.

Frequently asked questions

What is finance .

Financial management is simply the management of funds. However, this form of management also includes borrowing, investing, and operations like predicting and lending. A wide range of distinct activities relating to investment, money credit, capital markets leverage or debit, and banking fall under the umbrella of finance.

What is the best topic for finance project ?

role of retail credit in bank credit's long-term expansion. Retail bank credit's contribution to the economy's sustained expansion. The role of ECGC guarantees in export credit. An analysis of corporate banking and project finance, including credit for infrastructure.

What are the current research topics in finance ?

Finance-related research topics for students.

the variations and parallels between conventional finance and behavioral finance.
e-banking customer satisfaction.
A thorough review of the best risk management strategies for the manufacturing sector.
Identification and evaluation of the financial risks associated with a derivatives market.

What are the topics for finance internship ?

General Financial

Studies on capital budgeting.
Economic Analysis.
Ratio evaluation
Risk assessment.
Inventory Control.
Analysis of financial performance.
studies on venture capital finance.
Tax preparation.

Which project is best for MBA finance ?

Beginner MBA Finance Projects

The value of capital budgeting.
corporate investment analysis.
portfolio management, including techniques.
an examination of a company's cost modeling.
the mechanism for controlling the budget and inventory.
Public understanding and familiarity with wealth management.

What can be the topics for mba Finance summer internship project in a CA firm ?

corporate finance, international taxation, mergers, and acquisitions, etc

How do I prepare for a finance internship ?

Refresh your knowledge of technical financial topics and abilities. Refresh your memory of typical finance issues or procedures that you could be asked to use on the day of your interview. Candidates seeking internships at Wall Street institutions are frequently required to verbally describe financial practices.

What are the articles related to finance ?

According to Article 280 of the Constitution, the President appoints the Finance Commission, which has as its primary responsibility to make suggestions on how to tax income should be divided between the Union and the States and among the States themselves.

What are some research proposal topics in accounting and finance ?

Five Interesting Topics for Accounting Research Papers

Software for accounting is required.
newest accounting software innovations.
Accounting ethics dilemmas.
Best accounting techniques' historical prospects.
Benefits of quick information for contemporary accountants.

What is the best topic for internship ?

Topics for Internship.

Any State's e-governance.
Analyze any given service across all States.
Internet adoption and methods to boost it.
Internet safety.
Social media: good or bad?
Social media's impact on Indian culture
Social media is eroding our culture's foundation.

What is the best topic in finance ?

Accounting businesses' internal controls. Concerns about corporate social responsibility in contemporary banking systems. combining banks and cryptocurrencies in a demonetized environment. Cybersecurity concerns have an impact on online transactions and banking.

What is the objective of a finance internship ?

Learn everything you can about the company's cash management procedures. Learn everything you can about the company's treasury operations. Learn about the company's corporate budgeting procedure. Discover the company's internal and external financial reporting practices.

What is research proposal with example ?

A research proposal is essentially a formal, organized document that outlines your intended research subject, your reason for choosing it as a topic for study, and your methodology (i.e. your practical approach).

How long is a research proposal ?

2,500 words

How do you start a research proposal example ?

A succinct description of your desired research, no more than 100 words, should be included in the proposal. This might be a few phrases outlining the issue you want to look at or the main issue you want to tackle. Explain the general context in which your study will be conducted.

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Sample PHD Finance and Accounting Dissertation Proposal

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An Analysis of the Impact of Financial Volatility Estimates and Option Pricing Methods on the Returns and Risk Assessment in the Saudi Stock Market

Introduction.

Volatility is defined as the statistical measurement of the dispersion in a market index considering the returns (Abdalla and Suliman, 2012). The central banks and regulatory authorities of stock exchanges have highly focused on volatility modelling and forecasting by using asset pricing models for measuring risks and using option pricing formulas for maximising returns.

The Black-Scholes model is an option pricing formula that delivers the scope of portfolio management of stocks along with delivering reliable estimates of volatility (Bhowmik & Wang, 2020). The Saudi stock exchange is also known as Tadawul and it was established in 2007. Tadawul has a market cap of SAR 8.23 trillion and its trade volume amounts to SAR 380.89 billion.

The research topic is to conduct an analysis of the impact of financial volatility estimates and option pricing methods on the returns and risk assessment in the Saudi Stock Market.

Reason for Choice

The research topic has been selected as volatility has become an integral component of the present financial markets and most of the studies conducted by the past authors have focused on the relationship between volatility of the oil prices in Saudi Arabia and the stock prices. This research will evaluate how the estimation of financial volatility along with using option pricing models can be used for increasing the returns in the Saudi stock market along with conducting a financial risk assessment.

This research will provide more information regarding the dependencies among financial volatility and the Saudi Stock Market along with evaluating the significance of forecasting methods for maximizing gains and minimising risk. The research will provide the investors with better decision making parameters considering the alterations in returns due to financial volatility.

The Objectives and Expected Research Contribution

This study research aims to evaluate the influence of financial validity extremists and option pricing methods on the returns and risk assessment in the Saudi Stock Market. The research objectives include analysis of the significance of financial volatility modelling and estimates in the Saudi stock market.

The research will also contribute in the domain of option pricing models that can be used for evaluating the risk associated with the stock prices for guiding the decision making of the investors. The present condition of the Saudi stock market along with its dependencies on oil and other commodities will also be evaluated as an objective of this research.

Lastly, the ways in which returns of investment can be maximized in the Saudi stock market by conducting a proper risk assessment by using financial volatility forecasting and option pricing models will also be discussed. This will facilitate the foreign investors to understand the fluctuations in the Saudi stock along with helping the risk manager is and investors to raise awareness about the risk in Tadawul.

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Research Background and Questions

In Saudi Arabia, the volatility of the stock market and the overall financial industry in the last decade was due to the changes in oil prices. However, the BASEL accords were updated to implement BASEL III for improving the banking and financial regulations. The stock prices in the nation have been declining since 2015 due to the fall in the price of crude oil (Kalyanaraman, 2014).

The government of the country has established a model for Vision 2030 by integrating financial forecasting mechanisms to reduce the dependence on oil for the economy (Simmons, 2006). Volatility is desired in the market as stagnant stock prices do not yield any profits. However, high volatility also implies high risk for the security, and it is measured by using variance and standard deviation among the returns from the market index.

The research questions are:

What is the importance of financial volatility estimates in the stock markets?
In what ways do option pricing models facilitate risk assessment and decision making in the stock market?
What is the present condition of the Saudi Stock market considering the dependencies, returns and risk?
What is the impact of financial volatility estimates and option pricing methods on the returns and risk assessment in the Saudi Stock Market?

Literature Review

The financial assets have the characteristics of providing returns on the investment but are also susceptible to market risks due to the returns being variable (Black, 1976). The volatility of the assets remains variable, requiring the forecasting of stocks to analyse the market risk involved. Examination of the stock volatility is crucial for minimising the risk and losses while contributing to increasing financial gains.

Option pricing methods refer to the parameter of volatility for evaluating the price of the stocks (Birge and Zhang, 1999). This is beneficial for risk assessment applications and general portfolio management of the stocks. As per Bhowmik & Wang (2020), price volatility estimation enables the financial institutions to become aware of the current volatility value of the assets they are managing and estimating the future values for maximising investors’ returns. According to Lim and Sek (2013), the two methods of determining financial volatility forecasting include using the GARCH and ARMA models.

Methodology

The purpose of this research is to evaluate the impact of estimating financial volatility and option pricing methods on the return on investments and risk assessment in the Saudi Stock Market. This research will be conducted using the positivism philosophy for using first and information for deriving the findings.

The research will be conducted using an inductive approach and considering an experimental design to establish the linkage among the variables in the research topic (Saunders et al., 2007). The research will be conducted by conducting a semi-structured interview with 10 Saudi stock exchange employees to understand the implications of financial volatility forecasting and option pricing models.

Limitations

The research limitations include time and budget restrictions that inhibit surveying with the investors in the Saudi Stock exchange.

The research will require 180 days or six months to complete.

If you need assistance with writing your dissertation proposal, our professional dissertation proposal writers are here to help!

The research will be conducted by analysing the data collected from the interview by forming a thematic analysis for evaluating the open-ended responses. Secondary data will also be considered in this research for comparing the findings from the immediate reactions.

This investigation will identify the measures that are best suited for guiding the investors and financial advisors regarding the maximisation of returns and risk minimisation in the Saudi stock market by using financial volatility estimates and option pricing.

Abdalla, S. Z. S. (2012). Modelling Stock Returns Volatility: Empirical Evidence from Saudi Stock Exchange International Research Journal of Finance and Economics, 85, 166-179.

Bhowmik, R., & Wang, S. (2020). Stock Market Volatility and Return Analysis: A Systematic Literature Review. Entropy, 22(5), 522.

Birge, J.R. and Zhang, R.Q., 1999. Risk-neutral option pricing methods for adjusting constrained cash flows. The Engineering Economist , 44 (1), pp.36-49.

Black, F. (1976). Studies of stock market volatility changes. 1976 Proceedings of the American Statistical Association Business and Economic Statistics Section .

Kalyanaraman, L. (2014). Stock market volatility in Saudi Arabia: An application of univariate G.A.R.C.H. model. Asian Social Science, 10 (10), 142.

Lim, C.M. and Sek, S.K., 2013. Comparing the performances of GARCH-type models in capturing the stock market volatility in Malaysia. Procedia Economics and Finance , 5 , pp.478-487.

Saunders, M., Lewis, P.H.I.L.I.P. and Thornhill, A.D.R.I.A.N., 2007. Research methods. Business Students 4th edition Pearson Education Limited, England .

Simmons, M.R., 2006. Twilight in the desert: The coming Saudi oil shock and the world economy. John Wiley & Sons.

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Choose a research topic.
Develop a clear problem statement.
Outline objectives and methodology.
Review literature.
Present a timeline.
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Finance and Accounting Research Proposal
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An research proposal examples on finance and accounting is a prosaic composition of a small volume and free composition, expressing individual impressions and thoughts on a specific occasion or issue and obviously not claiming a definitive or exhaustive interpretation of the subject.

Some signs of finance and accounting research proposal:

the presence of a specific topic or question. A work devoted to the analysis of a wide range of problems in biology, by definition, cannot be performed in the genre of finance and accounting research proposal topic.
The research proposal expresses individual impressions and thoughts on a specific occasion or issue, in this case, on finance and accounting and does not knowingly pretend to a definitive or exhaustive interpretation of the subject.
As a rule, an essay suggests a new, subjectively colored word about something, such a work may have a philosophical, historical, biographical, journalistic, literary, critical, popular scientific or purely fiction character.
in the content of an research proposal samples on finance and accounting , first of all, the author’s personality is assessed - his worldview, thoughts and feelings.

The goal of an research proposal in finance and accounting is to develop such skills as independent creative thinking and writing out your own thoughts.

Writing an research proposal is extremely useful, because it allows the author to learn to clearly and correctly formulate thoughts, structure information, use basic concepts, highlight causal relationships, illustrate experience with relevant examples, and substantiate his conclusions.

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99 Top Research Proposal Topics in Finance

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Finance Research Proposal Topics That Will Earn You Grades like Never Before!

Finance seems to be the most interesting field but when it is about finance and its related fields of research regarding finance research proposal topics, students are a bundle of nerves since they don’t know what their supervisors are expecting out of them..

I was once a supervisor, so I knew a bit about their nature and their feelings when things are circled about the word finance. Therefore, I feel an urgent urge in this respect to compiling a list of related finance research proposal topics that would be most helpful for research proposals on this relative field of finance, for those nervous students as I was once a student too and went through the same situation.

Here are some of the finance research proposal topics examples for undergraduates these topics are created by our expert finance writers.

Finance research proposal topics for undergraduates

Suggestions for research proposal topics in finance:

The Impact of Interest Rates on Corporate Investment Decisions
Analyzing the Relationship Between Stock Market Performance and Economic Growth
The Effect of Financial Regulations on Banking Stability
Risk Management Strategies in Financial Institutions
The Role of Financial Technology (Fintech) in Modern Banking
The Impact of Cryptocurrency on Traditional Financial Markets
Behavioral Finance : How Investor Psychology Affects Market Trends
The Influence of Macro-Economic Indicators on Stock Prices
Comparative Analysis of Investment Strategies: Active vs. Passive Management
The Effectiveness of Financial Derivatives in Risk Management
Corporate Social Responsibility and Financial Performance
Financial Performance Analysis of Startups in the Technology Sector
The Role of Venture Capital in Funding Innovation
Impact of Global Economic Crises on Emerging Markets
The Relationship Between Corporate Governance and Financial Performance
Analyzing the Effect of Mergers and Acquisitions on Shareholder Value
The Influence of Exchange Rate Fluctuations on International Trade
Investment Opportunities in Renewable Energy: A Financial Analysis
The Role of Financial Ratios in Predicting Business Failures
The Effect of Financial Statement Manipulation on Investor Confidence
Financial Implications of Brexit on European Financial Markets
The Impact of Economic Sanctions on International Financial Transactions
The Use of Machine Learning in Predicting Stock Market Trends
Comparative Study of Islamic Finance vs. Conventional Finance
The Effects of Monetary Policy on Inflation and Unemployment Rates
Relationship between corporate image and mobile phone advertising in the field of finance.
Impact of Oil Price on the real GDP of Pakistan and its other financial sectors.
Macroeconomic variables and their effect on the financial market in relation to the GDP on consumer market plans.
Impact of Cash Flow and Profitability on Dividend payout on yearly fixed deposits and assets in relation to consumer consumption level of commodities.
A study on the impact of in-mall events and activities, which are enhancing the overall shopping experience of the customer’s purchasing power.
To study the level of satisfaction amongst the lower management staff for health benefits and other related benefits that the staff is entitled to as per the company’s standard policies registered by the local government.
A study of short message service (SMS) acceptance, to participate in television programs is being evaluated.
Effects of Underwriter’s reputation over initial public offerings, based on their credibility and affordability as per the demand by the international market marketing strategy plan.
Impact of Cash Flow and Profitability on Dividend payout on fixed and saving deposits of consumers.
Relationship between Debt Maturity and Tax Rate(s).
Prediction of corporate bankruptcy through financial ratios compared with other commercial banks.
Financing requirements in agricultural commodity businesses and its challenges.
Liquidity and Stock Return.
Ownership Structure and Firm Value.
Impact of Bank Mergers and Acquisitions on Bank Performance calculated in the year.
The relationship between firm investment and financial status.
Determinants of Mutual Fund growth in Pakistan.
Impact of portfolio diversification on Banks’ Return.
Impact of energy crises on economic growth and GDP fluctuation.
Relationship between Government Expenditure and Government Revenues.
The impact of interest rate changes on the stock market
The relationship between corporate governance and firm performance
The effects of currency devaluation on international trade
The role of financial technology (fintech) in improving access to financial services
An analysis of the performance of socially responsible investments
The impact of government regulation on the financial industry
A comparison of the risk-return tradeoff of different asset classes
The effects of macroeconomic factors on the real estate market
An examination of the impact of market psychology on investment decision-making
The role of corporate social responsibility in attracting and retaining investors.
Risk and Return Analysis of Emerging Market Investments
Financial Management Practices in Non-Profit Organizations
The Role of Financial Planning in Retirement Savings
Analyzing the Effect of Interest Rate Changes on Mortgage Markets
The Impact of Corporate Tax Policies on Investment Decisions
The Financial Implications of Climate Change for Investment Portfolios
Trends in Cross-Border Mergers and Acquisitions
The Influence of Political Stability on Financial Markets
The Role of Credit Ratings in Corporate Financing
Financial Risk Assessment in the Real Estate Market
The Impact of Social Media on Investor Behavior
The Role of Behavioral Biases in Financial Decision Making
Analyzing the Effectiveness of Corporate Risk Management Strategies
The Relationship Between Dividend Policies and Stock Prices
Financial Analysis of the Impact of Trade Wars on Global Markets
The Effect of Corporate Restructuring on Financial Performance
The Role of Private Equity in Corporate Growth
The Influence of Technological Advancements on Financial Services
Financial Challenges in Developing Economies
The Impact of Globalization on Financial Stability
The Effect of Financial Innovation on Investment Strategies
Analyzing the Impact of Regulatory Changes on Banking Operations
The Role of Financial Advisors in Wealth Management
The Impact of Demographic Changes on Financial Planning
Comparative Analysis of Risk Management in Different Financial Sectors

These are just a few examples, and you can adapt or modify them to suit your specific interests or needs. You could also consider proposing a research project that addresses a current issue or problem in finance, such as the impact of the COVID-19 pandemic on financial markets or the use of financial instruments to address climate change.

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Qualitative & Quantitative data analysis

TO STUDY THE EFFECTS OF FINANCIAL LEVERAGE ON THE BANKING PERFORMANCE OF UK

[Name of Writer]

[Date of Submission]

[Name of Institution]

Background of the study.

The following research is aimed towards the effects of financial leverage on the banking performance of UK. In the contemporary business world, the corporate structure is known as one of the issues that are considered to be very puzzling in the literature of corporate finance (Ku and Yen, 2016). The concept of the capital structure is known as such a concept in which the debt and equity are regarded as the strategic choice for the managers of the organization, specifically in the banking sector. The decision of capital structure is considered to be an important decision for the managerial role as it influences the return and risk of the shareholders. The capital structure decision mainly affects the market value of the share and the banks would have to plan that capital structure at the initial phase at the time of inception (Afolabi et al., 2019).

Principally, whenever there are funds which need to be raised for the financial investment purposes, there is an involvement of the capital structure decision. In the banking sector, it is analysed that there is a need of the debt and equity for financing the investments and in this process, the preference shares are also used (Bhayani and Ajmera, 2018). Financial leverage is known as the ratio of the fixed charge sources for funding like preference shares for the equity of the owners and the debt in the capital structure. The decisions that are related to the financial leverage is considered as very important as the performance of the organization is mainly affected by the such decisions, hence, the financial managers in the banking sector should perform their duties with the cautions and the focus over the decisions regarding the debt-equity mix (Ku and Yen, 2016). Thus, the study had been directed for exploring the influence of the financial leverage on the performance of the banking industry in the UK.

Aims and Objectives of the study

The main aim of conducting this research is to evaluate and measure the effects of financial leverage on the performance of the banking industry in the UK. The objectives that are focused in the study plays a major role in order to achieve the aim of the study in a respective manner. The objectives designed for the study had been presented below:

To study the concept and significance of financial leverage
To identify factors affecting the performance of an organisation
To evaluate the impact of financial leverage on the banking performance of the UK
To provide recommendations on the improvisation of banking performance through financial leverage in the UK.

Methodology

The design which is followed in order to conduct the study mainly reflects the nature of the study which is mostly categorized in two types that are qualitative and quantitative research design (Kumar, 2019). For the research, the quantitative research design is followed in which data would be tested by using mathematical and statistical tests. By relying on the existing studies, it is investigated that most of the studies have been conducted over the same topic by using a quantitative research design that is why this method is used for the study. For the study, the primary data is collected through questionnaire, interviews and observations which mostly comprise of new information. Whereas on the other hand, secondary data consists of the data that is already available on the internet in which web link, books and columns etc. are included. The main purpose of the study was analysing the banks of UK; therefore, five top banks of the UK are involved in the study that are HSBC, Barclays, Halifax, Natwest and Lloyds. In order to measure the financial leverage of banks two metrics, debt to asset and debt to equity are used whereas in order to measure the performance of banking the metrics like ROA, ROE and Net profit margins are used. The data will be taken for the years mentioned as 2005-2018. Correlation and regression tools are used in order to analyses the gathered data. The variable description is presented as,

Afolabi, A., Olabisi, J., Kajola, S.O. and Asaolu, T.O., 2019. Does leverage affect the financial performance of Nigerian firms?. Journal of Economics & Management , 37 , pp.5-22.

Bhayani, S.J. and Ajmera, B., 2018. AN EMPIRICAL STUDY ON EFFECT OF FINANCIAL LEVERAGE ON FIRM’S PERFORMANCE AND VALUATION OF SELECTED PHARMACEUTICAL COMPANIES IN INDIA. Indian Journal of Accounting (IJA) Vol , 50 , p.2.

Ku, Y.Y. and Yen, T.Y., 2016. Heterogeneous effect of financial leverage on corporate performance: A quantile regression analysis of Taiwanese companies. Review of Pacific Basin Financial Markets and Policies , 19 (03), p.1650015.

Kumar, R., 2019. Research methodology: A step-by-step guide for beginners. Sage Publications Limited.

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Research Proposal In Finance

Financial performance is the indicator of the financial activity of the firm and the success and effectiveness of its work. Naturally, financial performance can be divided into two categories: positive and negative financial performance. The positive performance is the one which is characterized with high cash flow, high profit of the company and the total increase of its potential.

Essay Example on Research Proposal In Finance

Negative financial performance is the opposite process which is described with the loss of the capital, crisis and total reduction of the productiveness and possible improvement of the work of the firm.

A successful businessman is obliged to follow the indicator of financial performance all the time if he wants to evaluate the effectiveness of his firm objectively. Financial performance is divided into a few periods of the company’s activity. the expert can follow the performance of the company in short and long terms, for example, the financial performance of the week, month, season, year and several years of work.

The indicator is very useful for statistics making and decision making, because enables to compare the success and failure of the firm in different periods of time. If the employer understands that the new strategy of production has increased the financial performance of the company in comparison with the previous months, it is a signal that the strategy is a constructive and useful one. On the contrary, if the financial performance reduces, the new strategy is a failure and should be improved rapidly. It is important to react to the changes in the scale of the financial performance rapidly in order to be able to change the situation for the better and avoid negative consequences and crises.

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Financial performance is an important indicator of the effectiveness of the work of the chosen firm. The student is able to observe the issue on financial performance form the alternative point of view and suggest his own vision and explanation to the problem. Everyone understands the need of the constant monitoring of the indicator of the firm’s financial performance if he wants to reach success in business. A professional research proposal should contain a quality project which would present the purpose of the research, the problematic points of the matter on financial performance and the methodology of the improvement of the problem.

A research proposal is written for the persuasive purpose and the student should be informed about the right order of its writing. The Internet is a constructive and multitasking helper and can provide the student with a free example research proposal on financial performance explaining the process of writing form all sides. The young person is able to demonstrate his skills and knowledge following the advice of a free sample research proposal on financial performance and the manner of its composition.

At EssayLib.com writing service you can order a custom research proposal on Financial Performance topics. Your proposal will be written from scratch. We hire top-rated PhD and Master’s writers only to provide students with professional research proposal help at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all proposal details:

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The Research Whisperer

Just like the thesis whisperer – but with more money, how to make a simple research budget.

A napkin diagram of the basic concepts in a project: interviews in South East Asia and trails with a Thingatron

Every research project needs a budget*.

If you are applying for funding, you must say what you are planning to spend that funding on. More than that, you need to show how spending that money will help you to answer your research question .

So, developing the budget is the perfect time to plan your project clearly . A good budget shows the assessors that you have thought about your research in detail and, if it is done well, it can serve as a great, convincing overview of the project.

Here are five steps to create a simple budget for your research project.

1. List your activities

Make a list of everything that you plan to do in the project, and who is going to do it.

Take your methodology and turn it into a step-by-step plan. Have you said that you will interview 50 people? Write it on your list.

Are you performing statistical analysis on your sample? Write it down.

Think through the implications of what you are going to do. Do you need to use a Thingatron? Note down that you will need to buy it, install it, and commission it.

What about travel? Write down each trip separately. Be specific. You can’t just go to ‘South East Asia’ to do fieldwork. You need to go to Kuala Lumpur to interview X number of people over Y weeks, then the same again for Singapore and Jakarta.

Your budget list might look like this:

I’m going to do 10 interviews in Kuala Lumpur; 10 interviews in Singapore; 10 interviews in Jakarta by me.
I’ll need teaching release for three months for fieldwork.
I’ll need Flights to KL, Singapore, Jakarta and back to Melbourne.
I’ll need Accommodation for a month in each place, plus per diem.
The transcription service will transcribe the 30 interviews.
I’ll analysis the transcribed results. (No teaching release required – I’ll do it in my meagre research time allowance.)
I’ll need a Thingatron X32C to do the trials.
Thing Inc will need to install the Thingatron. (I wonder how long that will take.)
The research assistant will do three trials a month with the Thingatron.
I’ll need to hire a research assistant (1 day per week for a year at Level B1.)
The research assistant will do the statistical analysis of the Thingatron results.
I’ll do the writing up in my research allowance time.

By the end, you should feel like you have thought through the entire project in detail. You should be able to walk someone else through the project, so grab a critical friend and read the list to them. If they ask questions, write down the answers.

This will help you to get to the level of specificity you need for the next step.

2. Check the rules again

You’ve already read the funding rules, right? If not, go and read them now – I’ll wait right here until you get back.

Once you’ve listed everything you want to do, go back and read the specific rules for budgets again. What is and isn’t allowed? The funding scheme won’t pay for equipment – you’ll need to fund your Thingatron from somewhere else. Cross it off.

Some schemes won’t fund people. Others won’t fund travel. It is important to know what you need for your project. It is just as important to know what you can include in the application that you are writing right now.

Most funding schemes won’t fund infrastructure (like building costs) and other things that aren’t directly related to the project. Some will, though. If they do, you should include overheads (i.e. the general costs that your organisation needs to keep running). This includes the cost of basics like power and lighting; desks and chairs; and cleaners and security staff. It also includes service areas like the university library. Ask your finance officer for help with this. Often, it is a percentage of the overall cost of the project.

If you are hiring people, don’t forget to use the right salary rate and include salary on-costs. These are the extra costs that an organisation has to pay for an employee, but that doesn’t appear in their pay check. This might include things like superannuation, leave loading, insurance, and payroll tax. Once again, your finance officer can help with this.

Your budget list might now look like this:

10 interviews in Kuala Lumpur; 10 interviews in Singapore; 10 interviews in Jakarta by me.
Teaching release for three months for fieldwork.
Flights to KL, Singapore, Jakarta and back to Melbourne.
Accommodation for a month in each place, plus per diem, plus travel insurance (rule 3F).
Transcription of 30 interviews, by the transcription service.
Analysis of transcribed results, by me. No teaching release required.
Purchase and install Thingatron X32C, by Thing Inc . Not allowed by rule 3C . Organise access to Thingatron via partner organistion – this is an in-kind contribution to the project.
Three trials a month with Thingatron, by research assistant.
Statistical analysis of Thingatron results, by research assistant.
Research assistant: 1 day per week for a year at Level B1, plus 25.91% salary on-costs.
Overheads at 125% of total cash request, as per rule 3H.

3. Cost each item

For each item on your list, find a reasonable cost for it . Are you going to interview the fifty people and do the statistical analysis yourself? If so, do you need time release from teaching? How much time? What is your salary for that period of time, or how much will it cost to hire a replacement? Don’t forget any hidden costs, like salary on-costs.

If you aren’t going to do the work yourself, work out how long you need a research assistant for. Be realistic. Work out what level you want to employ them at, and find out how much that costs.

How much is your Thingatron going to cost? Sometimes, you can just look that stuff up on the web. Other times, you’ll need to ring a supplier, particularly if there are delivery and installation costs.

Jump on a travel website and find reasonable costs for travel to Kuala Lumpur and the other places. Find accommodation costs for the period that you are planning to stay, and work out living expenses. Your university, or your government, may have per diem rates for travel like this.

Make a note of where you got each of your estimates from. This will be handy later, when you write the budget justification.

10 interviews in Kuala Lumpur; 10 interviews in Singapore; 10 interviews in Jakarta by me (see below for travel costs).
Teaching release for three months for fieldwork = $25,342 – advice from finance officer.
Flights to KL ($775), Singapore ($564), Jakarta ($726), Melbourne ($535) – Blue Sky airlines, return economy.
Accommodation for a month in each place (KL: $3,500; Sing: $4,245; Jak: $2,750 – long stay, three star accommodation as per TripAdviser).
Per diem for three months (60 days x $125 per day – University travel rules).
Travel insurance (rule 3F): $145 – University travel insurance calculator .
Transcription of 30 interviews, by the transcription service: 30 interviews x 60 minutes per interview x $2.75 per minute – Quote from transcription service, accented voices rate.
Analysis of transcribed results, by me. No teaching release required. (In-kind contribution of university worth $2,112 for one week of my time – advice from finance officer ).
Purchase and install Thingatron X32C, by Thing Inc . Not allowed by rule 3C. Organise access to Thingatron via partner organistion – this is an in-kind contribution to the project. ($2,435 in-kind – quote from partner organisation, at ‘favoured client’ rate.)
Research assistant: 1 day per week for a year at Level B1, plus 25.91% salary on-costs. $12,456 – advice from finance officer.

Things are getting messy, but the next step will tidy it up.

4. Put it in a spreadsheet

Some people work naturally in spreadsheets (like Excel). Others don’t. If you don’t like Excel, tough. You are going to be doing research budgets for the rest of your research life.

When you are working with budgets, a spreadsheet is the right tool for the job, so learn to use it! Learn enough to construct a simple budget – adding things up and multiplying things together will get you through most of it. Go and do a course if you have to.

For a start, your spreadsheet will multiply things like 7 days in Kuala Lumpur at $89.52 per day, and it will also add up all of your sub-totals for you.

If your budget doesn’t add up properly (because, for example, you constructed it as a table in Word), two things will happen. First, you will look foolish. Secondly, and more importantly, people will lose confidence in all your other numbers, too. If your total is wrong, they will start to question the validity of the rest of your budget. You don’t want that.

If you are shy of maths, then Excel is your friend. It will do most of the heavy lifting for you.

For this exercise, the trick is to put each number on a new line. Here is how it might look.

Simple research budget
Budget items	Number of items	Cost per item	Total cash cost	In-kind cost	Notes
Melbourne – Kuala Lumpur economy airfare	1	$775.00	$775.00		Blue Sky Airlines
1 month accommodation	1	$3,500.00	$3,500.00		1 month x long stay via TripAdvisor
30 days per diem	30	$125.00	$3,750.00		University travel rules
Kuala Lumpur – Singapore economy airfare	1	$564.00	$564.00		Blue Sky Airlines
1 month accommodation	1	$4,245.00	$4,245.00		1 month x long stay via TripAdvisor
30 days per diem	30	$125.00	$3,750.00		University travel rules
Singapore – Jakarta economy airfare	1	$726.00	$726.00		Blue Sky Airlines
1 month accommodation	1	$2,750.00	$2,750.00		1 month x long stay via TripAdvisor
30 days per diem	30	$125.00	$3,750.00		University travel rules
Jakarta – Melbourne economy airfare	1	$535.00	$535.00		Blue Sky Airlines
Travel insurance: 90 days, South East Asia	90	$1.61	$145.00		University travel rules
Transcription: 30 interviews with foreign accents	1800	$2.75	$4,950.00		Quote from transcription service
Access to Thingatron				$2,435.00	Favoured client rate, Thing Inc.
Chief Investigator: 0.2 of Academic D.2				$36,457.00	Includes 25.91% salary on-costs
Teaching relief: 90 days of Academic D.2			$25,342.00		Includes 25.91% salary on-costs
Research Assistant: 0.1 of Academic B.1			$12,456.00		Includes 25.91% salary on-costs
Sub-total
Overheads			$84,047.50		University overheads at 125%
Total

5. Justify it

Accompanying every budget is a budget justification. For each item in your budget, you need to answer two questions:

Why do you need this money?
Where did you get your figures from?

The budget justification links your budget to your project plan and back again. Everything item in your budget should be listed in your budget justification, so take the list from your budget and paste it into your budget justification.

For each item, give a short paragraph that says why you need it. Refer back to the project plan and expand on what is there. For example, if you have listed a research assistant in your application, this is a perfect opportunity to say what the research assistant will be doing.

Also, for each item, show where you got your figures from. For a research assistant, this might mean talking about the level of responsibility required, so people can understand why you chose the salary level. For a flight, it might be as easy as saying: “Blue Sky airlines economy return flight.”

Here is an example for just one aspect of the budget:

Fieldwork: Kuala Lumpur

Past experience has shown that one month allows enough time to refine and localise interview questions with research partners at University of Malaya, test interview instrument, recruit participants, conduct ten x one-hour interviews with field notes. In addition, the novel methodology will be presented at CONF2015, to be held in Malaysia in February 2015.

Melbourne – Kuala Lumpur economy airfare is based on current Blue Sky Airlines rates. Note that airfares have been kept to a minimum by travelling from country to country, rather than returning to Australia.

1 month accommodation is based on three star, long stay accommodation rates provided by TripAdvisor.

30 days per diem rate is based on standard university rates for South-East Asia.

Pro tip: Use the same nomenclature everywhere. If you list a Thingatron X32C in your budget, then call it a Thingatron X32C in your budget justification and project plan. In an ideal world, someone should be able to flip from the project plan, to the budget and to the budget justification and back again and always know exactly where they are.

Project plan: “Doing fieldwork in Malaysia? Whereabouts?” Flips to budget.
Budget: “A month in Kuala Lumpur – OK. Why a month?” Flips to budget justification.
Budget justification: “Ah, the field work happens at the same time as the conference. Now I get it. So, what are they presenting at the conference?” Flips back to the project description…

So, there you have it: Make a list; check the rules; cost everything; spreadsheet it; and then justify it. Budget done. Good job, team!

This article builds on several previous articles. I have shamelessly stolen from them.

Constructing your budget – Jonathan O’Donnell.
What makes a winning budget ? – Jonathan O’Donnell.
How NOT to pad your budget – Tseen Khoo.
Conquer the budget, conquer the project – Tseen Khoo.
Research on a shoestring – Emily Kothe.
How to make a simple Gantt chart – Jonathan O’Donnell.

* Actually, there are some grant schemes that give you a fixed amount of money, which I think is a really great idea . However, you will still need to work out what you are going to spend the money on, so you will still need a budget at some stage, even if you don’t need it for the application.

Also in the ‘simple grant’ series:

How to write a simple research methods section .
How to make a simple Gantt chart .

Language selection

Explanatory notes to legislative proposals relating to the income tax act and regulations (technical amendments).

These explanatory notes are provided to assist in an understanding of legislative proposals relating to the Income Tax Act and Income Tax Regulations . These explanatory notes describe the proposed amendments, clause by clause, for the assistance of Members of Parliament, taxpayers and their professional advisors.

The Honourable Chrystia Freeland, P.C., M.P., Deupty Prime Minister and Minister of Finance

These notes are intended for information purposes only and should not be construed as an official interpretation of the provisions they describe.

Clause in Legislative Proposals

Section Amended	Topic
Legislative Proposals Relating to Income Tax

1	8	Deductions
2	12	Inclusions
3	13	Definitions
4	15	Shareholder debt
5	18.2	Definitions
6	56	Amounts to be included in income for year
7	62	Moving expenses of students
8	66.7	Change of control
9	81	Ship of resident corporations - gains
10	87	Public corporation
11	95	Definitions for this Subdivision
12	104	Reference to trust or estate
13	107.4	Application of paragraph (1)(a)
14	110	Employee options
15	110.6	Definitions - "qualified small business corporation share"
16	112	Loss on share held by trust
17	115	Non-resident persons — 2010 Olympic and Paralympic Winter Games
18	117.1	Annual adjustment
19	118	Definitions - "pension income"
20	120.4	Definitions - "excluded amount"
21	122.91	Training amount limit
22	126	Former resident — deduction
23	127.42	Deemed rebate in respect of fuel charges
24	127.52	Adjusted taxable income determined
25	128.1	Post-emigration loss — reassessment period
26	146	Registered Retirement Savings Plans
27	146.3	Registered Retirement Income Funds
28	146.5	Advanced Life Deferred Annuity
29	146.6	First Home Savings Account
30	147	Definitions - "deferred profit sharing plan"
31	147.1	Notice of revocation
32	147.4	RPP annuity contract
33	149.1	Exclusions
34	150	Returns
35	152	Assessment
36	153	Withholding
37	160.1	Where excess refunded
38	160.2	Rules applicable
39	163	Repeated failure to report income
40	164	Refunds
41	169	Disposition of appeal on consent
42	183.3	Tax on Repurchases of Equity
43	183.4	Return
44	188	Revocation tax
45	205	Definitions - "excess ALDA transfer"
46	207.04	Both prohibited and non-qualified investment
47	207.5	Definitions
48	211.8	Disposition of approved share
49	212	Tax
50	212.1	Trusts and partnerships look-through rule
51	214	Standby charges and guarantee fees
52	215	Withholding and remittance of tax
53	220	Date of late election, amended election or revocation
54	222	Limitation period restarted
55	241	Provision of information
56	248	Definitions
57	260	Non-disposition

58	ITR 204.2	Additional Reporting - Trusts
59	ITR 600	Elections
60	ITR 1000	Property Dispositions
61	ITR 1000.1	Realization of Options
62	ITR 1101	Businesses and Properties
63	ITR 1400	Non-Life Insurance Business
64	ITR 2301	Principal Residences
65	ITR 4301	Prescribed Rate of Interest
66	ITR 5600	Prescribed Distributions
67	ITR 5907	Interpretation
68	ITR 6400	Child Tax Credits
69	ITR 6701	Prescribed Venture Capital Corporations, Labour sponsored Venture Capital Corporations, Investment Contract Corporations, Qualifying Corporations and Prescribed Stock Savings Plans
70	ITR 6702	Prescribed Venture Capital Corporations, Labour sponsored Venture Capital Corporations, Investment Contract Corporations, Qualifying Corporations and Prescribed Stock Savings Plans
71	ITR 6802	Prescribed plan or arrangement
72	ITR 8308	Conditions — Retroactive Contributions
73	ITR 8502	Permissible Contributions
74	ITR 8503	Defined Benefit Provisions
75	ITR 8506	Money Purchase Provisions
76	ITR 8512	Registration and Amendment
77	ITR 8513	Designated laws
78	ITR 9002	Prescribed Property not Mark-to-Market Property

Income Tax Act

Expenses of railway employees.

Income Tax Act (the Act or ITA) 8(1)(e)

Paragraph 8(1)(e) permits a railway employee to deduct amounts expended for the purpose of earning income from employment in respect of meals and lodging under certain circumstances. The deduction of an amount under this provision is only allowed to the extent that the employee was not reimbursed and was not entitled to be reimbursed for the amount.

Paragraph 8(1)(e) is amended to provide that no deduction is allowed for an amount in respect of which the employee received a non-taxable allowance or is entitled to receive such an allowance.

Transport employee's expenses

ITA 8(1)(g)

Paragraph 8(1)(g) permits a transport employee to deduct amounts expended for the purpose of earning income from employment in respect of meals, lodging and travel under certain circumstances. The deduction of an amount under this provision is only allowed to the extent that the employee was not reimbursed and was not entitled to be reimbursed for the amount.

Paragraph 8(1)(g) is amended to provide that no deduction is allowed for an amount in respect of which the employee received a non-taxable allowance or is entitled to receive such an allowance.

Also, the French version of paragraph 8(1)(g) is amended to better align the English and French versions.

ITA 12(1)(z.6)

Paragraph 12(1)(z.6) requires the inclusion in income of any amount received by the taxpayer in the year in respect of a refund of an amount that was deducted under paragraph 20(1)(vv) in computing income for any taxation year.

The French version of paragraph 12(1)(z.6) is amended to better align the English and French versions.

Definition of flipped property

ITA 12(13)(b)(i.1)

Subsection 12(13) of the Act provides the definition of "flipped property" of a taxpayer. Paragraph 12(13)(b) provides exclusions to the definition of "flipped property" in certain circumstances. For example, subparagraph 12(13)(b)(i) provides an exclusion for property owned by the taxpayer for less than 365 consequence days prior to its disposition where the disposition can reasonably be considered to occur due to, or in anticipation of, the death of the taxpayer or a person related to the taxpayer.

Under existing paragraph 12(13)(b), where the taxpayer is a trust, a deemed disposition by the taxpayer as a consequence of paragraph 104(4)(a) of the Act would be captured by the definition of "flipped property". A beneficiary under a trust is not related to the trust. The death of the beneficiary, whose death triggers the deemed disposition under paragraph 104(4)(a), is not the death of a person related to the taxpayer, and therefore does not trigger the exclusion provided in subparagraph 12(13)(b)(i).

Paragraph 12(13)(b) is amended to add an exclusion in new subparagraph 12(13)(b)(i.1) for a deemed disposition by a trust as a consequence of paragraph 104(4)(a).

This amendment applies in respect of dispositions that occur on or after January 1, 2023.

Definitions

French definition - "fraction non amortie du coût en capital".

Subsection 13(21) contains a number of definitions, including the definition "undepreciated capital cost", that apply for purposes of section 13. The definition "undepreciated capital cost" in that subsection also applies for purposes of the Act by operation of subsection 248(1).

The undepreciated capital cost to a taxpayer of depreciable property of a prescribed class as of any time means the amount determined by the formula in that definition.

The French version of the description of E in that formula is amended to better align the English and French versions.

Shareholder debt

Subsection 15(2) requires that certain indebtedness be included in the income of the debtor in the year in which the indebtedness arose. This subsection is intended to prevent a debtor, that is directly or indirectly a shareholder of a particular corporation or that is connected with a shareholder of the particular corporation, from avoiding tax by receiving property from the corporation through an otherwise non-taxable loan, rather than as a dividend or other taxable amount.

Certain debtors are excluded from the application of subsection 15(2), including a corporation resident in Canada (CRIC) and a partnership, each member of which is a CRIC. Subsection 15(2) is amended to relocate these exclusions to new subsection 15(2.01) following the addition of a new exception for tiered partnerships in new paragraph 15(2.01)(b). See the commentary to subsection 15(2.01) for more information.

This amendment applies to loans received and indebtedness incurred after October 31, 2011.

Excluded persons and partnerships

ITA 15(2.01)

Subsection 15(2) requires that certain indebtedness be included in the income of the debtor in the year in which the indebtedness arose. Certain debtors are currently excluded from the application of subsection 15(2), including a corporation resident in Canada (CRIC) and a partnership, each member of which is a CRIC. Subsection 15(2) is not intended to apply to loans received by a partnership, that is held directly or indirectly, solely by CRICs.

New subsection 15(2.01) is established to compile a list of debtors to which subsection 15(2) does not apply. These debtors are:

partnerships, each member of which is either a CRIC, or another partnership described here (to accommodate tiered-partnership structures).

Consequently, subsection 15(2) will not apply to a partnership if all the members are, directly or indirectly (through one or more other partnerships), CRICs.

Example – tiered-partnership structure

Relevant facts:

two CRICs (Canco1 and Canco2) are the only members of a foreign partnership (Foreign LP1);
Canco1 and Foreign LP1 are the only members of another foreign partnership (Foreign LP2);
Foreign LP2 wholly owns a foreign corporation (FA); and
Canco2 makes a loan to Foreign LP2 in the year.

Since Foreign LP2 is a shareholder of a particular corporation (FA), and Foreign LP2 has received a loan from a corporation related to FA (Canco2), in the absence of new subsection 15(2.01), subsection 15(2) would apply to include the amount of the loan in computing the income of Foreign LP2 for the year.

However, Foreign LP2 is a partnership described in new paragraph 15(2.01)(b) because each member of the partnership is a CRIC (Canco1) or another partnership described in paragraph (b) (Foreign LP1). Foreign LP1 is a partnership described in paragraph (b) because each member is a CRIC (Canco1 and Canco2). Consequently, subsection 15(2) does not apply to the loan from Canco2 to Foreign LP2.

Subsection 15(2.1) was previously amended (with effect as of October 31, 2011) to clarify that a partnership can be connected with a shareholder of a particular corporation if that partnership does not deal at arm's length with, or is affiliated with, the shareholder. Consequently, this amendment applies to loans received and indebtedness incurred after October 31, 2011 to likewise clarify that subsection 15(2) does not apply to a partnership, all of whose members are CRICs or other partnerships described in new paragraph 15(2.01)(b).

Additionally, subsection 15(2) may unintentionally impact certain debtors belonging to the same foreign affiliate group as the particular corporation (referred to in subsection 15(2)). To address this concern, paragraph 15(2.01)(a) is amended (applicable to loans received or indebtedness incurred after Announcement Date) to exclude from the application of subsection 15(2), a debtor that is

a foreign affiliate of the particular corporation; or
a foreign affiliate of a person resident in Canada with which the particular corporation does not deal at arm's length.

As a consequence of these amendments, subsection 15(2) will not apply to loans made to partnerships provided that all of their members are the above-described foreign affiliates, CRICs, or other partnerships described in paragraph 15(2.01)(b).

Example – tiered-foreign affiliate structure

a CRIC (Canco) wholly owns a foreign corporation (FA1);
FA1 wholly owns another foreign corporation (FA2); and
Canco makes a loan to FA1 in the year.

Figure 2: Tiered-foreign affiliate structure

Since FA1 is a shareholder of a particular corporation (FA2), and FA1 has received a loan from a corporation related to FA2 (Canco), in the absence of new subparagraph 15(2.01)(a)(iii), subsection 15(2) would apply to include the amount of the loan in computing the income of FA1 for the year.

However, FA1 is a foreign affiliate of a person resident in Canada with which FA2 does not deal at arm's length (Canco) as described in new subparagraph 15(2.01)(a)(iii). Consequently, subsection 15(2) does not apply to the loan from Canco to FA1.

Example – partnership loan with foreign affiliate member

a CRIC (Canco) wholly owns two foreign corporations (FA1 and FA2);
FA1 and FA2 are the only members of a foreign partnership (Foreign LP); and
Canco makes a loan to Foreign LP in the year.

Figure 3: Partnership loan with foreign affiliate member

Pursuant to subsection 15(2.1), Foreign LP is connected, in respect of a particular corporation (FA1), with a shareholder of FA1 (Canco) because Foreign LP is affiliated with Canco.

In the absence of new subparagraph 15(2.01)(a)(iii), since Foreign LP is connected with a shareholder of FA1 (Canco), and Foreign LP has received a loan from a corporation related to FA1 (Canco), subsection 15(2) would apply to include the amount of the loan in computing the income of Foreign LP for the year.

However, with new subparagraph 15(2.01)(a)(iii), Foreign LP is a partnership described in paragraph 15(2.01)(b) because each member of the partnership (FA1 and FA2) is a foreign affiliate of a person resident in Canada with which FA1 does not deal at arm's length (Canco). Consequently, subsection 15(2) does not apply to the loan from Canco to Foreign LP.

Similar results would apply if FA2 is the particular corporation.

This amendment applies to loans received and indebtedness incurred after Announcement Date.

Meaning of connected

ITA 15(2.1)

Subsection 15(2) requires that certain indebtedness be included in the income of the debtor in the year in which the indebtedness arose. Paragraphs 15(2)(a) to (c) describe the debtors to which this rule applies in terms of their relationship with a particular corporation. In particular, paragraph 15(2)(b) provides that subsection 15(2) may apply to a debtor that is connected with a shareholder of the particular corporation.

Subsection 15(2.1) specifies that a debtor is connected with the shareholder if the debtor does not deal at arm's length with or is affiliated with the shareholder, unless the debtor is

a foreign affiliate of the particular corporation, or

Subsection 15(2.1) is amended to remove its paragraphs (a) and (b) as a consequence to the inclusion of these exceptions and other new exceptions to subsection 15(2) in amended subsection 15(2.01). Consequently, the exception to subsection 15(2) for persons described in paragraphs 15(2.1)(a) and (b) is no longer restricted to the connected test described in subsection 15(2.1). See the commentary to subsection 15(2.01) for more information.

ITA 18.2(1)

"excluded interest"

Paragraph (c) of the definition "excluded interest" is amended to expand the circumstances in which an excluded interest election is available in respect of interest paid or payable to a financial institution group entity. It has also been redrafted in parts for clarity.

As a result of the amendments to paragraph (c), where a payee is a financial institution group entity, an excluded interest election is permitted if the payer either is a financial institution group entity, or would be a "special purpose loss corporation" (as defined in subsection 18.2(1)) if the reference to "financial holding corporation" in that definition were replaced with a reference to "financial institution group entity".

This amendment is intended to facilitate loss utilization transactions that are effectively between financial institution group entities but that rely on the use of a temporary, intermediary special purpose loss corporation. As this loss entity is not itself a financial institution group entity, the excluded interest election would not otherwise be available where the loss entity pays interest to a financial institution group entity.

This amendment applies to taxation years of a taxpayer ending on or after Announcement Date.

"special purpose loss corporation"

The definition "special purpose loss corporation" is amended to clarify that the special purpose loss corporation's loss – the generation of which is the sole purpose for the special purpose loss corporation's existence – must derive from interest paid or payable to a financial holding corporation that is an eligible group entity in respect of the special purpose loss corporation, and must be used exclusively by a financial institution group entity that is an eligible group entity in respect of the special purpose loss corporation.

Pension benefits, unemployment insurance benefits, etc.

ITA 56(1)(a)(i)

Subparagraph 56(1)(a)(i) includes in the income of a taxpayer for a year certain pension benefits received in the year.

Subparagraph 56(1)(a)(i) is amended by adding clause (H) to clarify that a transfer of unclaimed pension property from a registered pension plan to a designated entity (e.g., the Bank of Canada in the case of federally regulated pension plans) is not included in the income of an individual (i.e., neither the unlocatable former employee nor an unlocatable beneficiary) at the time of that transfer.

Subparagraph 56(1)(a)(i) is further amended by adding clause (C.2) to require that a payment from a designated entity to an eligible claimant must be included in the income of the claimant for the year it is so paid.

This amendment comes into force on royal assent.

Interest free or low interest loans

ITA 56(4.1)(c)

Subsection 56(4.1) applies in certain cases to attribute income from one individual ("the transferee") to another individual ("the transferor") with whom the transferee does not deal at arm's length.

The French version of paragraph 56(4.1)(c) is amended to better align the English and French versions.

Moving expenses of students

Subsection 62(2) provides a deduction for the qualifying moving expenses of an individual who moves to or from Canada to pursue higher education.

The French version of subsection 62(2) is amended to better align the English and French versions.

Change of control

ITA 66.7(10)(j)(ii)(B)

Under subsection 66.7(10), a corporation is treated as a successor for the purposes of the successor rules in section 66.7 after an acquisition of control (or a change in the tax-exempt status) of the corporation.

The French version of clause 66.7(10)(j)(ii)(B) is amended to better align the English and French versions.

Ship of resident corporations - gains

ITA 81(1)(c.2)

Subsection 81(1) of the Act provides that certain amounts are not included in income and therefore are exempt from income tax. Paragraph 81(1)(c) provides a longstanding exemption for non-residents' international shipping income, and paragraph 81(1)(c.1) extends this exemption to certain Canadian-resident corporations.

A capital gain realized by a non-resident from the disposition of a ship used principally in international traffic (or personal or movable property pertaining to the ship's operation) is generally not subject to tax in Canada, because such a ship (or personal or moveable property) is not taxable Canadian property of the non-resident. To improve alignment between the treatment of the gains of non-residents and the gains of residents, new paragraph 81(1)(c.2) is added to exempt from tax the portion of a capital gain earned from the disposition of a ship (or personal or movable property pertaining to the ship's operation) that can reasonably be considered to have accrued while the ship was property of a corporation resident in Canada that can benefit from the exemption in paragraph 81(1)(c.1) and the ship was used by the corporation solely to earn income from international shipping.

This amendment applies to the portion of a taxable capital gain that accrues on or after December 31, 2023.

Public corporation

ITA 87(2)(ii)

Where there has been an amalgamation between two or more predecessor corporations after 1971, to which subsection 87(1) applies, and any of the predecessor corporations was a "public corporation" (as defined in subsection 89(1)) immediately before the amalgamation, paragraph 87(2)(ii) provides that the new corporation is deemed to have been a public corporation at the commencement of its first taxation year.

The definition "public corporation" in subsection 89(1) applies in determining whether a corporation resident in Canada is a public corporation for the purposes of the Act. A corporation is a "public corporation" at a particular time if it satisfies one or more of the criteria outlined in paragraphs (a) to (c) of the definition.

By virtue of paragraph (c) of the definition, once a corporation becomes a public corporation, it continues to be a public corporation if it is resident in Canada unless it complies with the prescribed conditions (subsection 4800(2) of the Income Tax Regulations ) and either the corporation elects in a prescribed manner not to be a public corporation or the Minister designates the corporation not to be a public corporation.

However, even where the corporation complies with the prescribed conditions and an election or designation is made not to be a public corporation, it might still be a public corporation if a class of shares of the corporation is listed on a designated stock exchange (as defined in subsection 248(1)) in Canada by virtue of paragraph (a) of the definition. This result is problematic for certain acquisitions of publicly listed corporations since delays in the delisting process on certain stock exchanges can uphold the acquired corporation's status as a public corporation. If the acquired corporation is amalgamated with a private corporation, paragraph 87(2)(ii) will deem the new amalgamated corporation to be a public corporation.

To address this concern, paragraph 87(2)(ii) is amended by introducing an exception to the deeming rule that applies if:

after the last time a class of shares of the predecessor corporation (that was a public corporation) became listed on a designated stock exchange in Canada and before the amalgamation, an election or designation was made in respect of the corporation under paragraph (c) of the "public corporation" definition;
immediately before the amalgamation, the predecessor corporation was a subsidiary wholly-owned corporation (as defined in subsection 248(1)) of another corporation (other than a public corporation) (the "Parent"); and
the amalgamation was a vertical amalgamation between the Parent and the predecessor corporation.

If these conditions are satisfied, the new corporation formed on the amalgamation will not be deemed to be a public corporation by virtue of paragraph 87(2)(ii).

This amendment is deemed to come into force on royal assent.

Definitions for this Subdivision

The definition "foreign accrual property income" (FAPI) in subsection 95(1) of the Act is relevant for the purpose of determining amounts that a taxpayer is to include under subsection 91(1), as income from a share of a controlled foreign affiliate, in computing its income for a particular taxation year. It is also relevant for the purposes of determining the taxable surpluses and deficits of a foreign affiliate of a taxpayer. Variables A to C of the formula in the FAPI definition contain the additions to FAPI and variables D to H contain the deductions from FAPI.

Paragraph (b) of the description of A in the definition generally excludes from the FAPI of a foreign affiliate of a taxpayer dividends received from another foreign affiliate of the taxpayer. However, where a foreign affiliate receives an inter-affiliate dividend that is deductible for foreign tax purposes, the dividend is included in the recipient affiliate's FAPI, consistent with Recommendation 2.1 of the report under Action 2 of the Group of 20 and Organisation for Economic Co-operation and Development's Base Erosion and Profit Shifting Project (the "BEPS Action 2 report"), titled Final Report on Neutralising the Effects of Hybrid Mismatch Arrangements .

Paragraph (b) of the description of A in the FAPI definition is amended to no longer apply the deductible dividend test under subsection 113(5). Instead, the amended paragraph (b) applies a test using the various rules and definitions used for applying subsection 12.7(3), the secondary operative rule of the hybrid mismatch rules.

The amended paragraph (b) excludes inter-affiliate dividends from FAPI in two circumstances. The first exclusion is provided in subparagraph (i), which excludes from FAPI any dividends received from another affiliate where the recipient affiliate and the payor affiliate are resident in the same country. This exclusion applies regardless of whether the dividend is deductible for foreign tax purposes, so long as the residency test is met.

The second exclusion, which is in subparagraph (ii), applies to the extent a dividend does not result in a "deduction/non-inclusion mismatch" (as determined under paragraph 18.4(7)(c)). It limits the FAPI inclusion to circumstances where a dividend is deductible for foreign tax purposes but is not included in computing foreign relevant income or profits. If all or any portion of the amount of the dividend was deductible by the payor affiliate but not included in computing the "foreign ordinary income" (as defined in subsection 18.4(1)) of the recipient affiliate, there is an inclusion in the FAPI of the recipient affiliate to the extent of the amount of the deduction/non-inclusion mismatch. For this purpose, clauses (b)(ii)(A) and (B) set out two modifications in applying the deduction/non-inclusion mismatch test under subsection 18.4(6). First, that test is limited exclusively to the test in paragraph (b) of that subsection and thus ignores any inclusion of the dividend in "Canadian ordinary income". Absent this modification, there is a potential circularity as sub-clause 95(2)(f.11)(ii)(F)(IV) modifies the "Canadian ordinary income" definition to read in paragraph (b) of the FAPI definition. The second modification is made to the description of C in the definition "foreign ordinary income", to ensure that an inclusion in foreign ordinary income as a result of a "foreign hybrid mismatch rule" (as defined in subsection 18.4(1)) is taken into consideration in determining whether there is a deduction/non-inclusion mismatch.

Variable H in the FAPI definition is relevant where a foreign affiliate of a taxpayer is a member of a partnership that receives a dividend from another foreign affiliate of the taxpayer. It ensures that the dividend is not included in the member's FAPI. Variable H is amended to implement the same policy, and achieve a similar result, as the amendment to paragraph (b) of the description of A (described above).

These amendments apply in respect of dividends received on or after July 1, 2024.

Reference to trust or estate

Subsection 104(1) provides a rule under which a reference to a trust or estate is read in the Act as a reference to the trustee or the executor, administrator, heir or other legal representative having ownership or control over trust property.

Subsection 104(1) currently provides that, except for the purposes of certain specified provisions, references in the Act to trusts are considered not to include an arrangement where a trust can reasonably be considered to act as agent for its beneficiaries with respect to all dealings in all of the trust's property. These arrangements are generally known as "bare trusts". Trusts described in paragraphs (a) to (e.1) of the definition "trust" in subsection 108(1) are expressly not affected by this exclusion. Subsection 104(1) currently provides that the exclusion for bare trusts does not apply for the purposes of section 150. As such, these trusts are generally required to file an annual trust return and are subject to the beneficial ownership reporting requirements set out in section 204.2 of the Income Tax Regulations .

Subsection 150(1.3) also provides that for the purpose of section 150 a trust includes an arrangement under which a trust can reasonably be considered to act as agent for all the beneficiaries under the trust with respect to all dealings with all of the trust's property.

Subsection 150(1.3) is being amended to more clearly define the beneficial ownership arrangements that are subject to the reporting rules. This subsection will, subject to the exceptions in subsection 150(1.31), deem certain beneficial ownership arrangements that would not otherwise constitute a trust for the purposes of the Act to be a trust for the purposes of the beneficial ownership reporting rules.

Subsection 104(1) is amended to remove the reference to section 150. As such, beneficial ownership arrangements that are not otherwise treated as trusts for the purposes of the Act will only be subject to the beneficial ownership reporting requirements if they are deemed to be trusts under new subsection 150(1.3). This amendment will apply for taxation years that end after December 30, 2024.

Application of paragraph (1)(a)

ITA 107.4(2)(b)

Paragraph 107.4(2)(b) deems there to be no change in beneficial ownership of a property where the property is transferred from a trust governed by an RRSP or RRIF to another trust governed by an RRSP or RRIF, provided that the annuitant of the transferor is the same as that of the transferee.

Since property may be transferred from an RRSP to an FHSA of an individual (see paragraph 146(16)(a.2)), or from an individual's FHSA to an RRSP or RRIF under which the individual is the annuitant (see subsection 146.6(7)), or between FHSAs of the same individual, paragraph 107.4(2)(b) is amended to refer to trusts governed by an FHSA.

This amendment comes into force on April 1, 2023.

Employee options

ITA 110(1)(d)(i)(B)

Paragraph 110(1)(d) provides for a deduction in computing taxable income if certain conditions are met. The deduction is currently equal to half (proposed to be changed to one third consequential on proposed changes to the capital gains inclusion rate) of the amount of the benefit deemed by subsection 7(1) to have been received by a taxpayer in respect of a security under an employee stock option agreement.

Paragraph 110(1)(d) permits a deduction in computing taxable income of a deceased taxpayer who is deemed by subsection 7(1)(e) to have received a benefit in respect of a security because, immediately before death, the taxpayer owned a right to acquire the security under an employee stock option agreement. Under clause 110(1)(d)(i)(B), the deduction is available in these circumstances if (among other conditions) the security is acquired under the agreement within the first taxation year of the graduated rate estate of the taxpayer by:

the graduated rate estate of the taxpayer,
a person who is a beneficiary (as defined in subsection 108(1)) under the graduated rate estate of the taxpayer, or
a person in whom the rights of the taxpayer under the agreement have vested as a result of the taxpayer's death.

Clause 110(1)(d)(i)(B) is amended consequential to changes to subsection 164(6.1) which provides the graduated rate estate of a deceased individual an additional two taxation years to carry back certain amounts related to rights to acquire securities held by the individual immediately before their death (as determined under subsection 164(6.1)) to be deducted in computing the deceased individual's income for their last taxation year.

For more information, see the commentary on subsection 164(6.1).

This amendment applies to taxation years of individuals who die on or after Announcement Date.

Annual vesting limit

ITA 110(1.31)

Subsection 110(1.31) applies to securities sold or issued by a qualifying person under a stock option agreement if the conditions in subsection 110(1.3) are met in respect of that agreement. It provides a formula for calculating the proportion of securities that are deemed to be non-qualified securities.

Subsection 110(1.31) is amended in two ways. First, the preamble is amended to clarify that the annual vesting limit formula, which deems a proportion of securities to be sold or issued under an agreement to be non-qualified securities, applies only in respect of those securities that could give rise to a deduction under paragraph 110(1)(d) (such securities being referred to as "specified securities" throughout the subsection). Other compensation arrangements that would not give rise to a paragraph 110(1)(d) deduction are not intended to count against the annual vesting limit.

Paragraph (b) under Variable D is amended to remove subparagraph (i), referring to securities that have been designated under subsection 110(1.4) as non-qualified securities (such securities cannot give rise to a deduction under paragraph 110(1)(d)). Similarly, clause (B) is removed. Narrowing the application of subsection (1.31) to only specified securities renders these two exclusions from paragraph (b) irrelevant.

For example, assume Nathalie has entered into two equity-based compensation arrangements with her employer sequentially. The first agreement issues $400,000 worth of employee stock options (referring to the value of the underlying securities) and $250,000 worth of restricted share awards (meaning a right to acquire shares, on future vesting of the award, for a nil or nominal strike price). The second agreement issues $300,000 worth of employee stock options (referring to the value of the underlying securities) and $250,000 worth of restricted share awards. To demonstrate the effect of the amendment, assume all vest in the employee in the same year.

The table below illustrates how the formula in subsection 110(1.31) works pre- and post-amendment.

Table 1


	C + D - $200,000 = $450,000	C + D - $200,000 = $450,000
	$650,000	$450,000
	$650,000	$450,000
	$0	$200,000
	$450,000/$650,000 = 69% of agreement #1 securities deemed non-qualified	$450,000/$450,000 = 100% of agreement #2 securities deemed non-qualified


	C + D - $200,000 = $200,000	C + D - $200,000 = $300,000
	$400,000	$300,000
	$400,000	$300,000
	$0	$200,000
	$200,000/$400,000 = 50% of agreement #1 securities deemed non-qualified	$300,000/$300,000 = 100% of agreement #2 securities deemed non-qualified

In the absence of the amendment, the formula unintentionally counts Nathalie's restricted share awards against her annual vesting limit. The amendment ensures that the intended outcome, i.e., that $200,000 worth of stock options vesting in the same year are qualified (and therefore eligible for the employee stock option deduction), and that the remaining $500,000 worth of stock options are deemed non-qualified.

This amendment applies to agreements to sell or issue securities entered into after June 2021. However, it does not apply in respect of rights under an agreement to which subsection 7(1.4) of the Act applies that are new options in respect of which an exchanged option was issued before July 2021. This application date is retroactive to when the limitation in subsection 110(1.31) first began to apply.

ITA 110.6(1)

"qualified small business corporation share"

This definition is relevant for the purposes of the capital gains exemption as only shares that constitute qualified small business corporation shares can qualify for the exemption.

The French version of paragraph (d) of the definition is amended to better align the English and French versions.

Loss on share held by trust

ITA 112(3.2)(a)(iii)

Subsection 112(3.2) provides a "stop-loss" rule that applies to reduce the loss of a trust (other than a mutual fund trust) on the disposition of a share of the capital stock of a corporation that was held by the trust as capital property.

Paragraph 112(3.2)(a) provides that the trust's loss otherwise determined on the disposition of the share is reduced by certain dividends received by the trust on the share. However, subparagraph 112(3.2)(a)(iii) limits this reduction in the case where the trust is an individual's graduated rate estate, the share was acquired as a consequence of the individual's death and the disposition occurs in the first taxation year of the estate. In this case, the loss reduction is reduced by half (proposed to be changed to one third consequential on proposed changes to the capital gains inclusion rate) of the lesser of the loss otherwise determined and the individual's capital gain from the disposition of the share immediately before the individual's death.

Subparagraph 112(3.2)(a)(iii) is amended consequential to changes to paragraph 164(6) which provide the graduated rate estate of a deceased individual an additional two taxation years to elect to treat certain capital losses and terminal losses of the taxpayer's estate as losses of the taxpayer for the taxpayer's last taxation year.

For more information, see the commentary on subsection 164(6).

This amendment applies to taxation years of graduated rate estates of individuals who die on or after Announcement Date.

Non-resident persons — 2010 Olympic and Paralympic Winter Games

ITA 115(2.3)

Subsection 115(2.3) exempts from taxable income amounts paid to certain non-resident persons in respect of activities performed in connection with the 2010 Olympic Winter Games or the 2010 Paralympic Winter Games.

As this provision is no longer relevant, it is repealed.

Annual adjustment

ITA 117.1(1)

Subsection 117.1(1) provides for the indexing of various amounts in the Act, based on annual increases to the Consumer Price Index.

The French version of subsection 117.1(1) is amended to better align the English and French versions.

"pension income"

Subparagraph (a)(iii.1) of the definition "revenu de pension" in the French version of the Act is amended to better align the French and the English versions of these subparagraphs. More specifically, a reference to "périodique" is deleted from the French version.

ITA 120.4(1)

"excluded amount"

The definition "excluded amount" in subsection 120.4(1) describes income that is excluded from split income of an individual.

Paragraph (a) excludes from split income amounts derived from property that is inherited by an individual who has not attained the age of 24 years before the year from a parent, or from any other person if certain additional conditions are met.

Paragraph (b) excludes from split income amounts derived from property that is acquired by an individual under a transfer described in subsection 160(4). As a result, where a taxpayer transfers property to the taxpayer's spouse or common-law partner pursuant to a decree, order or judgment of a competent tribunal or a written separation agreement and, at that time, the taxpayer and spouse or common law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership, the income derived by the spouse or common-law partner from the property will be an excluded amount in respect of the spouse or common-law partner.

Paragraphs (a) and (b) are amended to ensure that an amount of income or taxable capital gain or profit, as the case may be, continues to qualify as an "excluded amount" where a property described in paragraph (a) or (b) is substituted for another property.

This amendment comes into force on Announcement Date.

Training amount limit

ITA 122.91(2)(a)(i)

Subsection 122.91(2) provides for the calculation of an individual's "training amount limit" for a taxation year for the purposes of the Canada Training Credit in subsection (1).

Subparagraph (a)(i) provides that an individual's training amount limit increases every year by $250, provided certain conditions are met, including that the total of certain specified amounts be equal to or exceed $10,000 in respect of the preceding taxation year. These specified amounts include certain amounts payable to the individual under the Employment Insurance Act .

Consequential to the enactment of new subsections 22.1(1) and 152.041(1) of the Employment Insurance Act relating to a new adoption benefit, subparagraph (a)(i) is amended to include references to these new provisions in sub-subclause (A)(III)2 of the description of B, applicable on the same date that these new provisions come into force.

Former resident — reassessment period

ITA 126(2.211)

Subsection 126(2.21) provides limited credits against an individual's Canadian tax that arises in the year of the individual's departure from Canada, for post-departure foreign taxes.

New subsection 126(2.211) provides that the Minister may make any assessment, reassessment or additional assessment in respect of the year of the individual's departure from Canada to take into account a deduction under subsection (2.21). This new subsection will ensure that the Minister may take into account this deduction where the period of time between the individual's departure from Canada and the moment when the foreign taxes arise is such that the Minister would otherwise have been prevented from doing so because of subparagraph 152(4)(b)(i).

Deemed rebate in respect of fuel charges

ITA 127.42(10)

New subsection 127.42(10) confirms that amounts paid under this section are deemed to have been paid as rebates in respect of charges levied under Part 1 of the Greenhouse Gas Pollution Pricing Act .

Adjusted taxable income determined

ITA 127.52(1)(d.1)

Paragraph 38(a.1) provides that the taxable capital gains inclusion rate is 0% on the donation of publicly listed securities to qualified donees. Paragraph 125.52(1)(d.1) provides that the taxable capital gains inclusion rate on the donation of publicly listed securities will be 3/10 (or 30%) for the purposes of computing an individual's minimum tax.

Paragraph 125.52(1)(d.1) is amended to provide that this paragraph would not apply to donations of a flow-through class of property (as defined in section 54). As such, donations of a flow-through class of property would not be subject to the AMT. Donations of a flow-through share class of property are addressed in new paragraph 127.52(1)(d.2).

This amendment applies to taxation years that begin after 2023.

ITA 127.52(1)(d.2)

This amendment adds new paragraph 127.52(1)(d.2). This amendment provides that the taxable capital gains inclusion rate on the donation of publicly listed securities will be 3/10 (or 30%) for the purposes of computing an individual's minimum tax of the capital gain that is the "true" capital gain from the disposition of a flow-through share class of property.

ITA 127.52(1)(e) and (e.1)

Paragraph 127.52(1)(e) provides that "adjusted taxable income" is computed on the assumption that the total of specified resource-related deductions does not exceed specified resource income. Paragraph 127.52(1)(e.1) provides that "adjusted taxable income" is computed on the assumption that financing expenses deductible under paragraphs 20(1)(c) to (f) in respect of the acquisition of flow-through shares, Canadian resource properties or foreign resource properties do not exceed the amount by which the same specified resource income exceeds the same specified resource-related deductions.

These paragraphs are repealed.

ITA 127.52(1)(j)

Paragraph 152(1)(j) limits certain deductions to a rate of 50% for the purposes of computing an individual's minimum tax.

Subparagraph 125.52(1)(j)(ii) provides that for the purposes of computing an individual's minimum tax, the individual may only deduct one half of the amounts otherwise deducted in the year for interest and financing expenses in respect of an amount borrowed to earn income from property. This limitation does not apply for the purposes of other provisions of the minimum tax rules that apply to limit the deduction of interest and financing expenses for specific purposes. The limitation also does not apply to money borrowed by an employee ownership trust (or a Canadian-controlled private corporation that is controlled and wholly-owned by the trust) to acquire a qualifying business pursuant to a qualifying business transfer.

Paragraph 127.52(1)(j)(ii) is amended to provide that this 50% limitation on the deduction of expenses also applies to amounts deducted under paragraph 20(1)(bb) (fees paid to investment counsel).

Post-emigration loss — reassessment period

ITA 128.1(8.1)

Subsection 128.1(8) provides relief to an individual (other than a trust) who disposes of a taxable Canadian property, after having emigrated from Canada, for proceeds that are less than the deemed proceeds that arose under paragraph 128.1(4)(b) in respect of the property when the individual emigrated. Under subsection 128.1(8) the individual may elect to reduce the proceeds of disposition that were deemed to arise under paragraph 128.1(4)(b) in respect of a property by the least of certain specified amounts.

New subsection 128.1(8.1) provides that the Minister may make any assessment, reassessment or additional assessment in respect of the year in which the proceeds of disposition were deemed to arise to take into account an election to reduce those proceeds under subsection (8). This new subsection will ensure that the Minister may take into account the election where the period of time between the moment when the proceeds of disposition were deemed to arise and the moment when the property is subsequently disposed of is such that the Minister would otherwise have been prevented from doing so because of subparagraph 152(4)(b)(i).

Acceptance of plan for registration

Subsection 146(2) of the Act sets out the conditions that a registered retirement savings plan must comply with in order to be registered with the Canada Revenue Agency.

That subsection is amended to add a requirement that an application for registration be made in a prescribed manner. See additional commentary for the amendment to the definition "prescribed" in subsection 248(1) of the Act.

Transfer of funds

ITA 146(16)(b)

Subsection 146(16) allows taxpayers to transfer funds on a tax-deferred basis from their registered retirement savings plan (RRSP) to registered vehicles listed in that subsection before maturity of the transferor RRSP.

Paragraph 146(16)(b) is amended to allow for a transfer from an RRSP to a registered pension plan for the benefit of a spouse or common-law partner or former spouse or common-law partner as a result of a division of property on the breakdown of marriage or common-law partnership. In addition, the requirement for "living separate and apart" is deleted.

Acceptance of fund for registration

ITA 146.3(2)

Subsection 146.3(2) of the Act sets out the conditions that a registered retirement income fund must comply with in order to be registered with the Canada Revenue Agency.

Transfer on breakdown of marriage or common-law partnership

ITA 146.3(14)

Subsection 146.3(14) provides for the direct transfer (i.e., tax deferred) of an amount from an annuitant's RRIF to an RRSP or RRIF of the annuitant's current or former spouse or common-law partner on the breakdown of their marriage or common-law partnership.

Paragraph 146.3(14)(b) is amended by adding a subparagraph (ii) to include registered pension plans in the list of vehicles available for a direct transfer from a RRIF for the benefit of the annuitant's current or former spouse or common-law partner after the relationship breakdown.

ITA 146.5(1)

"advanced life deferred annuity"

The definition "advanced life deferred annuity" (ALDA) in subsection 146.5(1) of the Act provides the conditions that an annuity contract must meet to qualify as an ALDA contract.

Amendments to subsections 146.5(1), (4.1) and (5) of the Act are being made to better align the ALDA tax rules with various provincial pension standards laws that apply to annuities purchased from registered plans.

Subparagraph 146.5(1)(c)(ii) is amended to add a reference to a former spouse or common-law partner of the annuitant to allow for the annuity to be payable for the joint life of the annuitant and their former spouse or partner, consistent with provincial legislation.

Subparagraph 146.5(1)(d)(ii) is amended to allow the amount of the annuity to be changed to allow sharing of rights between spouses or common-law partners after the breakdown of a marriage or a partnership. It is also amended to allow for an annuity to be adjusted on an actuarially equivalent basis if a spouse or common-law partner is no longer entitled to the annuity.

Paragraph (f) of the definition describes the sole type of lump sum death benefit payable from an ALDA. Subparagraph (f)(ii) is amended to allow the death benefit to be computed with interest at a rate specified under pension benefit standards legislation.

New paragraph (g.1) is added to the definition to allow for the payment under the contract to a spouse or common-law partner (or former spouse or common-law partner) on or after the breakdown of their marriage or common-law partnership in settlement of rights from their marriage or partnership as a single amount, periodic payment or a direct transfer to an RRSP, RRIF, pooled registered pension plan or a money purchase provision of a registered pension plan.

Paragraph (i) of the definition requires the annuity contract to stipulate that no right under the contract is capable of being assigned, charged, anticipated, given as security or surrendered. Paragraph (i) is amended to provide an exception for amounts required to be paid as a result of the breakdown of marriage as described in new paragraph (g.1) or support payments made under a judicial order or a written agreement.

These amendments are deemed to come into force on January 1, 2023.

Taxable amount – marriage breakdown

ITA 146.5(4.1)

New subsection 146.5(4.1) is added to the Act to require that amounts paid under paragraph (g.1) of the definition of "advanced life deferred annuity" (in subsection 146.5(1)) be included in the income of the recipient spouse or common-law partner (or former spouse or common-law partner), unless subsection 146.5(5) applies.

This amendment is deemed to come into force on January 1, 2023.

Treatment of amount transferred

ITA 146.5(5)

Subsection 146.5(5) of the Act contains rules that apply to an amount refunded from an ALDA that is transferred directly to a registered vehicle.

Subsection 146.5(5) is amended, consequential to paragraph (g.1) of the definition of "advanced life deferred annuity" (in subsection 146.5(1)), so that these rules will also apply to the transfers described in subparagraph (g.1)(ii)(C).

ITA 146.6(1)

"annual FHSA limit"

The definition "annual FHSA limit" is used in the determination of the amount an individual may deduct under subsection 146.6(5), in respect of contributions to a FHSA, in computing the individual's income for a particular taxation year. The annual FHSA limit for a particular taxation year is the lesser of paragraphs (a), (b) and (c) of the definition.

The definition is amended to ensure that designated withdrawals made after a qualifying withdrawal do not unintentionally result in disallowance of deductions for contributions made prior to the qualifying withdrawal. In particular, variable C in paragraph (a) of the definition is amended to exclude amounts designated after the taxpayer's first qualifying withdrawal from the total of all designated amounts described in paragraph (b) of the definition designated amount in subsection 207.01(1) for the year.

Deemed transfer or distribution

ITA 146.6(15)

Subsection 146.6(15) of the Act deals with situations in which an amount paid from a deceased holder's FHSA to the holder's estate would have been eligible for a tax-free transfer under subsection 146.6(7) to a survivor (spouse or common-law partner), or would have been taxable to a beneficiary if the amount had been paid directly to the beneficiary from the FHSA, to the extent that the recipient has a beneficial interest under the deceased holder's estate.

Paragraph 146.6(15)(a) allows the legal representative of a deceased holder's estate and the survivor to jointly designate (via a prescribed form) to have the FHSA proceeds that were paid to the estate treated as having been transferred from the FHSA of the deceased holder to an FHSA, RRSP or RRIF of the survivor.

In the same vein as the recently amended subsection 146(8.1), this amendment will permit a joint designation to be filed in cases where a spouse or common-law partner is neither a successor holder nor a beneficiary of the FHSA or the estate of the deceased FHSA holder, but where a payment is made from the estate to a surviving spouse or common-law partner in accordance with a court order or written agreement relating to rights or interests in respect of the property from a marriage or common-law partnership. Furthermore, the words "in full or partial satisfaction of the survivor's rights" are removed, as they are unnecessary for the interpretation and application of the provision.

This amendment comes into force on April 1, 2023.

"deferred profit sharing plan"

Subsection 147(1) defines terms used in the provisions relating to deferred profit sharing plans (DPSPs).

The definition of "deferred profit sharing plan" is amended to remove the requirement that both the trustee under the plan and an employer of employees who are beneficiaries under the plan apply in prescribed manner for registration. The new requirement is that either the trustee under the plan or a participating employer may apply in prescribed manner for registration.

Notice of revocation

ITA 147.1(12)

Subsection 147.1(12) provides that, after the Minister of National Revenue has given a notice of intention to revoke the registration of a pension plan, the Minister may give a further notice that the registration of the plan is revoked as of a specified date, which date may be no earlier than the date stated in the notice of intent. Subsection 147.1(12) also allows the Minister to give a notice of revocation where a plan administrator applies for the revocation of plan registration.

Subsection 147.1(12) is amended to clarify that the date of revocation in an administrator's application to revoke a plan's registration only applies in the case where the Minister of National Revenue has not given a notice of intention to revoke. That is, if the Minister had issued a notice of intention, the date of revocation specified by the Minister will prevail over any other date requested by the plan administrator.

Commutation of annuity contract

ITA 147.4(4) and (5)

Where an individual acquires ownership of an annuity in satisfaction of the individual's entitlement to benefits under a registered pension plan (RPP) and certain other conditions are met, subsection 147.4(1) deems the individual not to have received an amount from the RPP as a result of acquiring the annuity and deems amounts received under the contract to be amounts received under the RPP. As a consequence, there is no immediate taxation on acquisition of the annuity and any payments under the contract are included in the recipient's income in the year in which they are received.

The Act currently prohibits the value of the annuity from being transferred to a registered vehicle of the annuitant. Section 147.4 is amended by adding subsections (4) and (5) to allow for a transfer of the commuted value of the annuity in certain circumstances.

Subsection 147.4(4) sets out the situations in which an annuity contract may be commuted and transferred on a tax-deferred basis, including if

a spouse or common-law partner or former spouse or common-law partner is entitled to a portion of the annuity in settlement of rights on the breakdown of marriage or common-law partnership,
in the case of an annuity that had been purchased on behalf of an individual consequential to proceedings commenced under the Bankruptcy and Insolvency Act or the Companies' Creditors Arrangement Act, the individual subsequently decides, before annuity payments commence, to surrender the annuity and receive its commuted value,or
the Pension Benefits Standards Act , or similar law of a province permits the annuitant to commute or surrender the annuity.

Subsection 147.4(5) sets out the registered vehicles where the commuted value may be transferred, if the conditions in new subsection 147.4(4) are met. The commuted value may be transferred to a money purchase provision of an RPP, registered retirement savings plan or registered retirement income fund of the annuitant (or the spouse or common-law partner or former spouse or common-law partner of the annuitant).

In the case of an interest in the annuity contract that was acquired as a consequence of a transfer of property from a defined benefit provision of a pension plan, the amount transferred may not exceed the prescribed amount described in paragraph 147.3(4)(c) to be transferred to a money purchase provision of a registered pension plan, registered retirement savings plan or registered retirement income fund.

This amendment comes into force on January 1, 2018.

ITA 149.1(1.1)

Subsection 149.1(1.1) of the Act excludes certain amounts from being included in determining if a registered charity has satisfied its annual disbursement quota.

Existing paragraph 149.1(1.1)(d) provides that expenditures on administration and management of the charity shall not be considered to have been expended on charitable activities carried on by the organization for the purposes of satisfying its disbursement quota.

Paragraph 149.1(1.1)(d) is amended to add a reference to fundraising. This clarifies that expenditures on fundraising do not count towards satisfying an organization's disbursement quote.

Whether a particular expenditure relates to administration, management and fundraising will be a factual determination based on the activities and practices of the organization.

ITA 150(1.1)(a)

Currently, paragraph 150(1.1)(a) only exempts a registered charity from the filing requirements under subsection 150(1) if it is also a corporation.

Paragraph 150(1.1)(a) is amended to exempt from the filing requirements under subsection 150(1) any taxpayer who was a registered charity throughout the year.

Exception - trusts

ITA 150(1.2)(b)

Subsection 150(1) stipulates the tax return requirements and the filing dates for different categories of taxpayers. Subsection 150(1.1) sets out exceptions to subsection 150(1), when the filing of a tax return is not required. Subsection 150(1.2) provides that subsection 150(1.1) does not apply in respect of an express trust, unless it meets one of the exceptions listed in paragraphs 150(1.2)(a) to (p).

In addition, a trust that is required to file a return under subsection 150(1) is not required to provide the additional information set out in section 204.2 of the Regulations if it meets one of the exceptions listed in paragraphs 150(1.2)(a) to (p). As such, trusts that are required to file a return, and that do not meet one of these exceptions, will be required to provide the additional information outlined in section 204.2 of the Regulations.

Several amendments are being made to add or broaden exceptions in subsection 150(1.2).

Paragraph 150(1.2)(b) provides that the beneficial ownership reporting requirement does not apply in respect of a trust if the trust hold assets with a total fair market value that does not exceed $50,000 throughout the year, where the only assets held by the trust throughout the year are one or more of:

certain government debt obligations,
a share, debt obligation or right listed on a designated stock exchange,
a share of the capital stock of a mutual fund corporation,
a unit of a mutual fund trust,
an interest in a related segregated fund (within the meaning assigned by paragraph 138.1(1)(a), and
an interest, as a beneficiary under a trust, that is listed on a designated stock exchange.

Paragraph 150(1.2)(b) is amended to remove the requirement that the assets of the trust constitute the specific assets currently prescribed in that paragraph.

New paragraph 150(1.2)(b.1) provides an expanded relieving exception where each beneficiary of the trust is an individual and related to each trustee of the trust. This new exception would apply where:

each trustee is an individual, and
a guaranteed investment certificate issued by a Canadian bank or trust company incorporated under the laws of Canada or of a province,
a debt obligation described in paragraph (a) of the definition fully exempt interest in subsection 212(3),
a corporation, mutual fund trust or limited partnership the shares or units of which are listed on a designated stock exchange in Canada,
a corporation the shares of which are listed on a designated stock exchange outside Canada, or
an authorized foreign bank that are payable at a branch in Canada of the bank,
an interest in a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a)),
an interest as a beneficiary under a trust, all the units of which are listed on a designated stock exchange,
personal use property of the trust, or
a right to receive income on property described above.

Paragraph 150(1.2)(c) provides an exemption to the beneficial ownership reporting requirements for trusts that are required under the relevant rules of professional conduct or the laws of Canada or a province to hold funds for the purposes of the activity that is regulated under those rules or laws, provided the trust is not maintained as a separate trust for a particular client or clients (this provides an exception for a professional's general trust account, but not for specific client accounts).

Paragraph 150(1.2)(c) is amended to extend this exception to specific accounts provided the only assets held by the trust throughout the year are money with a value that does not exceed $250,000.

New paragraph 150(1.2)(q) provides, for greater certainty, that the limitation in this subsection would not apply to statutorily created trust relationships, such as those of bankruptcy trustees or provincial guardians.

This amendment applies to taxation years that end after December 30, 2024.

Deemed trust

ITA 150(1.3)

Subsection 150(1.3) currently provides that, for the purposes of section 150, trusts include an arrangement where a trust can reasonably be considered to act as agent for its beneficiaries with respect to all dealings in all of the trust's property. These arrangements are generally known as "bare trusts". This, along with current subsection 104(1), mean that bare trusts are currently subject to the reporting requirements in this section and section 204.2 of the Regulations.

Existing subsection 150(1.3) is repealed. This, along with the amendment to remove the reference to section 150 in subsection 104(1), means that beneficial ownership arrangements that are not otherwise treated as trusts for the purposes of the Act will only be subject to the beneficial ownership reporting requirements if they are deemed to be trusts under new subsection 150(1.3).

The amendment to repeal subsection 150(1.3) applies to taxation years that end after December 30, 2024. This means that "bare trusts" will not be required to file returns for taxations years ending on December 31, 2024.

Subsection 150(1.3) is replaced with new wording to provide greater certainty and to effectively define what constitutes a "bare trust" for the purposes of the beneficial ownership reporting requirements. This new subsection relies upon the existing trust concept of the division of legal and beneficial ownership and is intended, subject to the exceptions in subsection 150(1.31), to capture those arrangements that would normally constitute a bare trust. This change, together with the exceptions in new 150(1.31), is intended to provide more clarity on the arrangements that are subject to the reporting rules.

New subsection 150(1.3) provides that for the purposes of section 150 and section 204.2 of the Regulations:

one or more persons (the legal owner) have legal ownership of property that is held for the use of, or benefit of, one or more persons or partnerships, and
the legal owner can reasonably be considered to act as agent for the persons or partnerships who have the use of, or benefit of, the property;
each person that is a legal owner of an arrangement set out above is deemed to be a trustee of the trust; and
each person or partnership that has the use or benefit of property under an arrangement that is set out above is deemed to be a beneficiary of the trust.

Subsection 150(1.31) provides that subsection 150(1.3) does not apply to an arrangement that meets one of the exceptions listed in paragraphs 150(1.31)(a) to (g).

Subject to the exemptions in subsection 150(1.2), if subsection 150(1.3) deems an arrangement to be a trust in a year, beneficial ownership information of that trust would be required to be reported to the CRA for that year.

The amendment to add the new version of subsection 150(1.3) applies to taxation years that end after December 30, 2025. Accordingly, it would first be applicable to taxation years that end on December 31, 2025. This is intended to allow taxpayers and their advisors sufficient time to consider their circumstances in light of new subsections 150(1.3) and (1.31) (discussed below).

ITA 150(1.31)

New subsection 150(1.31) provides that subsection 150(1.3) does not apply to an arrangement that meets one of the exceptions listed in paragraphs (a) to (g).

New subsection 150(1.31) provides that subsection 150(1.3) does not apply to an arrangement for a taxation year if:

Each person or partnership that is deemed to be a beneficiary by subsection (1.3) at any time in the year is also a legal owner of the property referred to in that paragraph at that time and there are no legal owners that are not deemed to be beneficiaries. This would provide certainty that subsection 150(1.3) would not apply in circumstances where individuals hold the property both for their own use and benefit and for that of another person, such as where family members hold a joint bank account.
The legal owners are individuals that are related persons and the property is real property that would be the principal residence of one or more of the legal owners for the year if those legal owners had designated the property for the year under the definition principal residence in section 54. This would exclude arrangements such as where a parent is on title to allow a child to obtain a mortgage.
The legal owner is an individual and the property is real property that is held for the use of, or benefit of, the legal owner's spouse or common-law partner during the year and would be the legal owner's principal residence for the year if the legal owner had designated the property for the year under the definition principal residence in section 54. This would exclude circumstances where spouses jointly occupy a family home, but only one spouse is on title.
Under the arrangement the property is held throughout the year solely for the use of, or benefit of, a partnership, each legal owner is a partner (other than a limited partner) of the partnership, and a member of the partnership is, or but for subsection 220(2.1) would be, required under section 229 of the Regulations to make an information return for a fiscal period of the partnership that includes December 31 of that year. This would exclude circumstances where a partner (other than a limited partner) holds property for the use or benefit of the partnership.
The legal owner holds the property pursuant to an order of a court.
An arrangement where Canadian resource property is held for the use or benefit of one or more publicly listed companies (or subsidiaries or partnerships of such companies).
An arrangement where a non-profit organization holds funds it has received from the federal or provincial governments for the use or benefit of other non-profit organizations.

This amendment applies to taxation years that end after December 30, 2025.

ITA 152(1)(b)

Paragraph Section 152 sets out the provisions relating to assessments. Paragraph 152(1)(b) requires the Minister of National Revenue, in assessing tax for a year, to make a determination of the amount of tax that is deemed to have been paid by a taxpayer under certain provisions of the Act. In the absence of such a determination, a taxpayer would not be entitled to object or appeal in respect of such amounts.

Paragraph 152(1)(b) is amended to add references to subsection 122.92(3) (the multigenerational home renovation tax credit), subsections 127.42(2) and (3) (carbon tax refund to farmers) and subsections 122.421(2) and (3) (the Canada carbon rebate).

This amendment comes into force on June 20, 2024.

Provisions applicable

ITA 152(1.2)(d)

Paragraph 152(1.2)(d) is currently relevant for purposes of the GST/HST Credit, the advance payments of the Canada workers benefit and the Climate Action Incentive under sections 122.5, 122.72 and 122.8, respectively. Paragraph 152(1.2)(d) provides that where the Minister determines the amount deemed by subsection 122.5(3) to (3.003), 122.72(1) or 122.8(4) to have been paid by an individual for a taxation year to be nil, the Minister is not required to send the individual a notice of determination unless the individual requests a notice of determination from the Minister.

Consequential on the introduction of new subsections 127.421(2) and (3) (which provide the Canada carbon rebate to qualifying corporations), paragraph 152(1.2)(d) is amended to provide that it also applies to a nil determination made to a person under new subsections 127.421(2) and (3).

This amendment comes into force on Royal Assent.

Reassessment with taxpayer's consent

ITA 152(4.2)(b)

Subsection 152(4.2) contains rules relating to the reassessment of tax, interest and penalties payable by a taxpayer and to the redetermination of tax deemed to have been paid by a taxpayer. This subsection gives the Minister of National Revenue discretion to make a reassessment or a redetermination beyond the normal reassessment period when so requested by an individual (other than a trust) or a graduated rate estate.

Paragraph 152(4.2)(b) is amended to add a reference to subsection 122.92(3) (the multigenerational home renovation tax credit).

This amendment applies as of January 1, 2023.

Reassessment where certain deductions claimed

Consequential to the enactment of subsections 126(2.211) and 128.1(8.1), subsection 152(6) is amended by removing the reference to subsection 126(2.21) in paragraph (f.1) and by repealing paragraph (f.2).

Withholding

ITA 153(1)(b) and (b.1)

Section 153(1) requires the withholding of tax from certain payments described in paragraphs 153(1)(a) to (v). The person making such a payment is required to remit the amount withheld to the Receiver General on behalf of the payee. Paragraph (b) requires withholding with respect to a superannuation or pension benefit.

Consequential to the amendments to paragraph 56(1)(a) related to the timing of the income inclusion for unclaimed pension property, subsection 153(1) is amended to apply withholding requirements only when a claimant receives the amount from a designated entity (e.g. Bank of Canada in the case of federally regulation pension plans) that held the previously unclaimed property. See additional commentary for the amendment to paragraph 56(1)(a) of the Act.

ITA 153(1)(g)

Paragraph 153(1)(g) is amended consequential on the repeal of subsection 115(2.3), to remove the reference to that subsection.

Where excess refunded

ITA 160.1(1)(b)

Subsection 160.1(1) provides for the recovery of an amount refunded to a taxpayer under the Act in excess of the amount to which the taxpayer was entitled. Paragraph (b) provides that interest is to be paid by the taxpayer on the excess amount recovered at the prescribed rate, except that no interest is to be paid on the portion of the excess amount that represents a repayment of the GST/HST credit (GSTC) under section 122.5, the Canada child benefit under section 122.61, the partial delivery of the Canada workers benefit through advance payments under section 122.72 or the climate action incentive under section 122.8.

Paragraph (b) is amended consequential on introduction of new section 127.421 to provide the Canada carbon rebate. Consistent with treatment of the GST/HST credit, Canada child benefit, Canada workers benefit and climate action incentive, paragraph (b) is amended to provide that no interest is charged on any excess portion of a refund that represents a repayment of the Canada carbon rebate payments paid to a taxpayer under section 127.421.

This amendment applies as of June 20, 2024.

Rules applicable

ITA 160.2(4)

Subsection 160.2(4) of the Act ensures that, where there are joint and severally liable taxpayers, a payment by one taxpayer will generally reduce the liability of the other.

Subsection 160.2(4) is amended, consequential on the repeal (in Bill C-59, Fall Economic Statement Implementation Act, 2023) of subsection 160.2(2.3), to remove references to subsection (2.3) (and to a "holder").

False statements or omissions

ITA 163(2)(j)

Subsection 163(2) imposes a penalty where a taxpayer knowingly, or in circumstances amounting to gross negligence, participates in or makes a false statement for the purposes of the Act. The penalty is determined by reference to the understatement of tax or the overstatement of amounts deemed to be paid on account of tax. The penalty is the greater of $100 and 50% of the tax attributable to the false statement or omission.

New paragraph 163(2)(j) is added to apply to amounts deemed to be paid pursuant to subsection 122.92(3) (the multigenerational home renovation tax credit).

This amendment applies in respect of returns filed on or after Announcement Date.

False statement or omission

ITA 163(5)(a)(ii)

Subparagraph 163(5)(a)(ii) provides for a penalty under certain circumstances for a failure to file a tax return in respect of a trust that is not subject to one of the exceptions listed in paragraphs 150(1.2)(a) to (o).

Subparagraph 163(5)(a)(ii) is amended to also provide for the application of that penalty for a failure to file such a return as and when required by the Act.

Disposition by legal representative of deceased

Subsection 164(6) allows a deceased taxpayer's legal representative to elect to treat certain capital losses and terminal losses of the taxpayer's graduated rate estate for its first taxation year as losses of the taxpayer for the taxpayer's last taxation year.

Subsection 164(6) is amended in two ways.

First, the period for which the election can be made is extended to allow the taxpayer's legal representative to treat capital losses and terminal losses realized by the graduated rate estate in its first three taxation years as losses of the taxpayer for the taxpayer's last taxation year. This amendment is intended to align the treatment of capital losses and terminal losses realized by a graduated rate estate with the treatment of net capital losses and non-capital losses realized by other taxpayers (which can generally be carried back three years).

Second, the requirement to file an amended return of income for the taxpayer's last taxation year is modified to a requirement to file a prescribed form amending the return of income of the deceased taxpayer for the taxpayer's last taxation year. This amendment is intended to simplify the election process while still ensuring that the Minister of National Revenue obtains the information required to give effect to the election, including the effect the claimed losses have upon deductions claimed (such as the lifetime capital gains exemption) in computing the taxable income for the individual's last taxation year.

This amendment applies to taxation years of individuals who die on or after Announcement Date and of graduated rate estates of individuals who die on or after Announcement Day.

Realization of deceased employees' options

ITA 164(6.1)

Subsection 164(6.1) applies to certain employee stock options in respect of which a benefit has been included in a deceased taxpayer's income by reason of paragraph 7(1)(e). If the employee stock option is exercised, or disposed of, by the deceased taxpayer's legal representative in the first taxation year of the estate (in the course of administering the deceased taxpayer's estate), the legal representative can elect to carry back certain amounts determined under the subsection to be deducted in computing the deceased taxpayer's income for the deceased's final taxation year.

Subsection 164(6.1) is amended in two ways.

First, the period for which the election can be made by the taxpayer's legal representative to treat an amount determined under the subsection as a loss of the deceased from employment for the deceased's last taxation year is extended to the first three taxation years of the graduated rate estate. This amendment is intended to harmonize the treatment of these amounts with the treatment of non-capital losses realized by other taxpayers – which can generally be carried back three years.

This amendment applies to taxation years of individuals who die on or after Announcement Date and of graduated rate estates of individuals who die on or after Announcement Date.

Disposition of appeal on consent

Subsection 169(3) allows the Minister of National Revenue to reassess tax, interest, penalties or other amounts payable by a taxpayer under the Act at any time, even if the normal reassessment period has expired, if the taxpayer consents in writing to the reassessment and the reassessment is made for the purpose of disposing of an appeal under the Act.

Subsection 169(3) is amended to clarify that a third party can consent to a reassessment of tax, interest, penalties or other amounts payable under the Act, even if the normal reassessment period has expired, for the purpose of disposing of an appeal commenced by another taxpayer under the Act, or an appeal following from that appeal.

ITA 183.3(1)

"qualifying issuance"

The portion of an issuance of equity that is a "qualifying issuance" reduces (or eliminates) the amount of Part II.2 tax payable for the year pursuant to variable C of the netting rule in subsection 183.3(2). The types of issuances that are considered a "qualifying issuance" are listed in this definition.

Subparagraph (a)(ii) of the definition describes a conversion of a convertible security into equity of the covered entity, where the security was issued by the covered entity solely for cash consideration. This subparagraph is amended to include a convertible security that was issued for property used in the covered entity's active business (or in the active business of a specified affiliate of the covered entity).

Paragraph (c) of the definition describes an issuance of equity to an arm's length and non-affiliated person or partnership in exchange for property used in an active business of the covered entity. This paragraph is amended to include property used in the active business of a specified affiliate of the covered entity.

These amendments are deemed to come into force on January 1, 2024.

"reorganization transaction"

A redemption, acquisition or cancellation (together referred to as a "redemption") of equity that is made upon a "reorganization transaction" is generally excluded from the netting rule in subsection 183.3(2), which calculates the amount of Part II.2 tax payable. The types of redemption that qualify as a "reorganization transaction" are listed in the definition.

Subparagraph (a)(ii) of the definition describes an exchange of a covered entity's equity for consideration that includes equity of another entity that is related to the covered entity immediately before the exchange and is a covered entity immediately after the exchange. This exchange might occur, for instance, under a section 86 spin-off. Subparagraph (a)(ii) is amended to align its wording with the "covered entity" definition since an entity that satisfies the criteria in that definition is a covered entity for its entire taxation year.

Subparagraph (c) of the definition describes a winding-up of a covered entity during which all or substantially all of the property owned by the covered entity is distributed to the equity holders. For greater certainty, this subparagraph is amended to expressly include a winding-up to which subsection 88(1) applies.

Lastly, to accommodate certain exchange-traded funds that are obligated under securities laws to redeem their units, new subparagraph (g.1) is added to the definition to include a redemption of equity by a covered entity where

the redemption is at the demand of a holder in accordance with the conditions included in the issued units of the trust,
the redemption amount does not exceed the portion of the net asset value (as defined in subsection 132(4)) of the trust attributable to that equity, and
the covered entity is a trust that has one or more classes of units in continuous distribution.

Tax payable

ITA 183.3(2)

Subsection 183.3(2) contains the "netting rule" to determine the Part II.2 tax liability for a taxation year of a covered entity.

Variable B of the netting rule is relevant when non-equity consideration is received by a holder of the covered entity's equity pursuant to a "reorganization transaction" described in paragraph (a) or (b) of that definition in subsection 183.3(1). The wording in paragraph (a) of variable B is amended to clarify that it applies only in cases where a covered entity has redeemed, acquired or cancelled its own equity, similar to the application of variable A.

This amendment is deemed to come into force on January 1, 2024.

Similar transactions

ITA 183.3(5)

If a specified affiliate of a covered entity acquires equity of the covered entity, the covered entity is deemed, for purposes of subsection 183.3(2), to have acquired that equity pursuant to subsection 183.3(5).

This anti-avoidance rule is amended, for greater certainty, to explicitly apply if a specified affiliate of a covered entity borrows equity of the covered entity, which may occur to facilitate a securities lending arrangement (as defined in subsection 260(1)).

Subsection 260(2) is also amended to not apply for the purposes of Part II.2. This means that a transfer or loan of equity under a securities lending arrangement may be considered a disposition that reduces Part II.2 tax payable. For more information, see the commentary to subsection 260(2).

The following example illustrates the application of Part II.2 tax in respect of a securities lending arrangement.

Example – Part II.2 tax payable in respect of a securities lending transaction

A financial institution that is a covered entity (Finco) with a calendar year-end wholly owns another corporation (Subco) that is a specified affiliate of Finco. On December 31, 2024, Subco borrows $10 million of Finco shares from a third party (Third Party) and transfers the shares to a borrower (Borrower) under a securities lending arrangement. On March 31, 2025, as required by the terms of the arrangement, Borrower returns all the Finco shares to Subco and immediately thereafter, Subco returns all the shares to Third Party, when the fair market value of those shares is $10.2 million.

Under subsection 183.3(2), the amount of Finco's Part II.2 tax payable is determined by the formula 0.02 x (A + B – C) (also referred to as the "netting rule"). In other words, an amount included in variable A or B of the netting rule increases Part II.2 tax payable and an amount included in variable C decreases Part II.2 tax payable.

Finco's 2024 Taxation Year

On December 31, 2024, since Subco borrowed Finco shares, amended subsection 183.3(5) clarifies that Finco is deemed to acquire $10 million of its shares which is included in variable A of the netting rule. Subco's transfer of Finco shares to Borrower under a securities lending arrangement is not subject to amended subsection 260(2) and is considered a disposition for purposes of Part II.2 of the Act. Since these shares were previously deemed by subsection 183.3(5) to have been acquired by Finco and included in variable A of the netting rule, Subco's disposition of $10 million of Finco shares is included in variable C of the netting rule. Finco's Part II.2 tax payable for its taxation year that ended on December 31, 2024 is therefore nil, determined by the formula 0.02 x ($10 million + 0 – $10 million).

Finco's 2025 Taxation Year

On March 31, 2025, Borrower's return of Finco shares, now worth $10.2 million, to Subco is once again, pursuant to subsection 183.3(5), deemed to be an acquisition of the shares by Finco and included in variable A of the netting rule. Furthermore, Subco's subsequent return of Finco shares to Third Party is a disposition of shares that were previously deemed by subsection 183.3(5) to have been acquired and included in variable A of the netting rule and thus, $10.2 million is included in variable C of the netting rule. Finco's Part II.2 tax payable for the taxation year that ended on December 31, 2025 is therefore nil, determined by the formula 0.02 x ($10.2 million + 0 – $10.2 million).

ITA 183.4(1)(c)

Where a covered entity is a partnership that redeems, acquires or cancels equity in a taxation year, it is required to file a return for the year under Part II.2.

Paragraph 183.4(1)(c) is amended to instead require every person who was a member of that partnership in that year to file this return. However, if a member of the partnership who has authority to act for the partnership files the required return, new subsection 183.4(1.1) provides that only that return needs to be filed.

The filing deadline in this paragraph is also amended to be on or before the deadline for which the partnership information return is required to be filed for the year under section 229 of the Income Tax Regulations if the partnership were a SIFT partnership (as defined under subsection 197(1)).

Authority to file return for partnership

ITA 183.4(1.1)

If a partnership is required to file a return for the year under Part II.2, new subsection 183.4(1.1) provides that a member of the partnership, who has authority to act for the partnership, can file the required return on behalf of the members of the partnership. For more information, see the commentary to paragraph 183.4(1)(c).

Revocation tax

ITA 188(1.1)(c)

Subsection 188(1.1) imposes a tax payable in respect of the revocation of the charity's registration.

Consequential to the most recent amendment to subsection 188(1.2), paragraph 188(1.1)(c) is amended to replace the reference to "paragraph (1.2)(c)" with a reference to "subparagraph (1.2)(b)(iii)".

"excess ALDA transfer"

The definition "excess ALDA transfer" is relevant to the determination of whether a taxpayer has a "cumulative excess amount" in respect of amounts transferred to an ALDA. The test for an excess ALDA transfer applies each time a transfer is made to an ALDA from a "transferor plan" (registered retirement savings plan, registered retirement income fund, deferred profit sharing plan, registered pension plan or pooled registered pension plan) under any of subsections 146(16) and 146.3(14.1) and paragraphs 147(19)(d), 147.3(1)(c) and 147.5(21)(c).

Variable C of the formula in that definition currently is computed as equal to property held for the individual's benefit under the transferor plan at the end of the prior year. The formula computes excess ALDA transfer on a plan-by-plan basis, such that a plan (or member account) never transfers more than 25% of its property to purchase an ALDA contract.

Variable C is amended in two ways. First, former paragraphs (a) and (b) are merged into paragraph (a) in a manner that the plan-by-plan test for the 25% transfer limit will apply to deferred profit sharing plans, registered pension plans and pooled registered pension plan transfers.

Second, former paragraphs (c) and (d) are merged into paragraph (b) and the 25% transfer limit (to purchase an ALDA contract) is done on a global basis taking into account total property of all RRSPs and RRIFs under which the pertinent individual is an annuitant.

Illustration of change to Variable C:

Assume that the ALDA dollar limit is $150,000 and that, apart from transfers to an ALDA, there are no fluctuations in the value of property. Assume there are no other accounts.
Madeleine has RRSP A with a balance of $150,000 and RRSP B with a balance of $450,000.
Madeleine makes a transfer of $150,000 from RRSP A to purchase an ALDA that Madeleine has entered into with an insurance company in Canada.
Calculation under the previous Variable C:
A = $150,000
B = 25% (C + D) - E = 25%(150,000+$0)-$0 = $37,500
A – B = $150,000 - $37,500 = $112,500.
Result: $112,500 excess ALDA transfer
Calculation under the new Variable C:
B = 25% (C + D) - E = 25%(($150,000+$450,000) +$0) - $0 = $150,000
A – B = $150,000 - $150,000 = $0
Result: Madeleine does not have an excess ALDA transfer.

Both prohibited and non-qualified investment

ITA 207.04(3)

Subsection 207.04(3) applies if a property would otherwise be, at the same time, both a non-qualified investment and a prohibited investment. In those circumstances, the property is deemed not to be a non-qualified investment such that the property is a prohibited investment for the purposes of the taxing provision in Part XI.01.

Subsection 207.04(3) is amended to expand its application to properties held by FHSAs, by adding a reference to subsections 146.6(3). As a result of this amendment, Part XI.01 tax (i.e., a 100% tax on "advantages") will apply to income earned by a "prohibited investment" held by an FHSA, rather than the Part I tax that would otherwise apply to income earned by a non-qualified investment.

ITA 207.5(1)

"excluded property" and "prohibited investment"

Subsection 207.5(1) contains the definitions that apply for the purposes of the Part XI.3 tax applicable to retirement compensation arrangements (RCA).

Subsection 207.5(1) is amended to add a new definition of "excluded property" that describes investments that are excluded from being "prohibited investments" for an RCA. The new definition incorporates by reference the definition of "excluded property" in subsection 207.01(1) that applies to seven registered plans (among them TFSAs and RRSPs), with appropriate modifications for RCAs (such as references to "specified beneficiary" in lieu of "controlling individual"). The types of excluded property for RCAs are substantially similar to those for registered plans except that the list of 8 types of registered investments is narrowed to four: mutual fund corporation, mutual fund trust, investment corporation and pooled funds described in paragraph 204.4(2)(a) of the Act.

The definition of "prohibited investment" in subsection 207.5(1) is amended consequential to the new definition of "excluded property". Specifically, a reference to "prescribed" property is removed, thus "excluded property" will not be prescribed in the Income Tax Regulations .

These amendments come into force on Announcement Date.

Disposition of approved share

ITA 211.8(1)

Subsection 211.8(1) imposes a special tax under Part XII.5 upon the redemption of shares of a federally-registered labour sponsored venture capital corporation (LSVCC) under certain circumstances.

Subsection 211.8(1) is amended to replace the references to "labour-sponsored venture capital corporation" by references to "prescribed labour-sponsored venture capital corporation" (as that term is defined by amended section 6701 of the Regulations).

Restrictive covenant amount

ITA 212(1)(i)

Paragraph 212(1)(i) imposes withholding tax on amounts received or receivable by a non-resident in respect of a restrictive covenant (subsection 56.4(2)) or bad debt recovery (paragraph 56(1)(m)). Paragraph 212(1)(i) is amended to clarify that amounts that are deemed by subsection 214(15) to be payments of interest are not covered by paragraph 212(1)(i). This prevents the application of withholding tax to a payment of deemed interest which meets the conditions to be exempt from withholding tax under paragraph 212(1)(b) and might otherwise be considered a payment in respect of a restrictive covenant or bad debt recovery. Further details can be found in the commentary on the amendments to subsection 214(15).

This amendment is deemed to come into force on Announcement Date.

Payments to the International Olympic Committee and the International Paralympic Committee

ITA 212(17.1)

Subsection 212(17.1) provides an exemption from withholding tax under Part XIII with respect to amounts paid to the International Olympic Committee or the International Paralympic Committee in respect of the 2010 Olympic Winter Games or the 2010 Paralympic Winter Games.

Trusts and partnerships look-through rule

ITA 212.1(6)(b)

Subsection 212.1(6) of the Act contains certain "look-through" rules for trusts and partnerships, which are referred to for these purposes as "conduits". These rules are generally intended to ensure that the cross-border anti-surplus stripping rules in section 212.1 work as intended when transactions involve conduits. Under paragraph 212.1(6)(b), if a conduit disposes of shares of a corporation resident in Canada, the disposition is treated as a disposition of the shares by the conduit's beneficiaries or members.

Paragraph 212.1(6)(b) is amended so that it does not apply to certain dispositions by certain graduated rate estates (GREs). A "graduated rate estate" is defined in subsection 248(1) to generally mean the estate that arises on the death of an individual. GRE status applies for the first three years of the estate's existence.

More specifically, this new exclusion applies in respect of the disposition of shares of a corporation resident in Canada by a trust resident in Canada that is, at the time of the disposition, a GRE of an individual if the GRE had acquired the shares on and as a consequence of the death of the individual and the individual was, immediately before their death, resident in Canada. This exclusion is intended to ensure that subsection 212.1(1.1) will not deem a dividend to be received by a non-resident beneficiary (or reduce paid-up capital) in these circumstances. However, there could be tax consequences for the GRE itself, depending on the facts, under rules outside of Part XIII of the Act, including section 84.1.

This amendment applies in respect of dispositions that occur after February 26, 2018.

If a taxpayer has paid an amount to the Receiver General under Part XIII in respect of a disposition that occurred after February 26, 2018, and the person is not liable to pay that amount as a result of this amendment, a written application for a refund may be made under subsection 227(6) of the Act. Such an application is deemed to be filed on time if it is filed within 180 days after the day on which this amendment receives royal assent.

Standby charges and guarantee fees

ITA 214(15)

Subsection 214(15) deems certain payments in respect of debt obligations (including standby charges and guarantee fees) to be interest for the purposes of Part XIII withholding tax. This subsection is amended in two ways.

First, paragraph 214(15)(b) is amended to remove language that limits the circumstances in which standby charges and commitment fees will be deemed to be interest (that is, only if any interest on the underlying debt obligation would be subject to withholding tax).

Second, new paragraph 214(15)(c) is added. This new paragraph deems certain payments related to the rescheduling or restructuring of a debt obligation to be interest for the purposes of Part XIII withholding tax, provided that the payments are made pursuant to an agreement that provides for the modification of the terms or conditions of the debt obligation or the conversion or substitution of the debt obligation to or with a share or another debt obligation. This could include consent fees.

These amendments would ensure that a standby charge or commitment fee, or a fee for rescheduling or restructuring a debt obligation, is deemed to be interest. Consequently, given concurrent amendments to paragraph 212(1)(i), paragraph 212(1)(b) will apply to these amounts and amended 212(1)(i) will not apply (see commentary above).

These amendments are deemed to come into force on Announcement Date.

Exception — residential tenants

ITA 215(1.2)

Part XIII of the Act imposes an income tax (commonly referred to as "withholding tax") on certain amounts paid to a non-resident. Under paragraph 212(1)(d), amounts paid to a non-resident as rent for the right to use property in Canada, including rent for the use of residential real estate, are generally subject to withholding tax. Subsection 215(1) of the Act requires the payor to deduct and withhold this tax from the rent and remit it to the Receiver General on behalf of the non-resident landlord, along with a statement in prescribed form.

New subsection 215(1.2) is added to provide an exception from the requirement to withhold and remit withholding tax on rent paid by an individual for a residential property that is an individual's residence (whether or not that individual is the one paying the rent). Concurrently, new subsection 215(1.3) is added (see the commentary below).

For these purposes, "residential property" has the same meaning as in subsection 67.7(1), and means all or any part of a house, apartment, condominium unit, cottage, mobile home, trailer, houseboat or other property, located in Canada, the use of which is permitted for residential purposes under applicable law.‍

If rent is paid by any entity other than an individual, or in respect of property that is not being used as an individual's residence, withholding tax must still be withheld and remitted to the Receiver General on behalf of the non-resident landlord, along with a statement in prescribed form.

New subsection 215(1.2) is deemed to come into force on Announcement Date.

Payment — residential tenants

ITA 215(1.3)

Consequential to the addition of new subsection 215(1.2), new subsection 215(1.3) is added to shift the responsibility for remitting tax, and submitting a statement in prescribed form, to the non-resident landlord. If an individual paying rent is excepted from withholding and remitting tax on behalf of a non-resident landlord because of subsection (1.2), and the landlord does not have an agent collecting rent on its behalf, under new subsection (1.3) the landlord must remit the appropriate income tax payable under Part XIII and submit with that remittance a statement in prescribed form.

New subsection 215(1.3) is deemed to come into force on Announcement Date.

Date of late election, amended election or revocation

ITA 220(3.3)

Subsection 220(3.3) provides that a late election or an amended election permitted to be made pursuant to subsection 220(3.2) is deemed to have been made at the time the election was required to be made and that, in the case of an amended or revoked election, the original election is deemed never to have been made.

The French version of subsection 220(3.3) is amended to better align the English and French versions.

Limitation period restarted

ITA 222(5)(c)

Subsection 222(4) of the Act provides for a ten-year limitation period for the collection of a tax debt of a taxpayer. Subsection 222(5) provides for a "restart" of the ten-year limitation period in certain circumstances.

Existing paragraph 222(5)(c) provides a closed list of provisions that restart the ten-year limitation period when the Minister assesses another person who is not the original debtor in respect of the tax debt (i.e., a derivative assessment).

Paragraph 222(5)(c) is amended to extend application to all derivative assessments by removing reference to the closed list of provisions.

This amendment applies in respect of assessments made on or after Announcement Day.

Where taxpayer information may be disclosed

Subsection 241(4) authorizes the communication of taxpayer information for limited purposes.

Subparagraphs (d)(vii.1) and (d)(vii.5) provide that taxpayer information may be disclosed to an official for the purposes of the administration and enforcement of the Canada Education Savings Act and of the Canada Disability Savings Act respectively.

These subparagraphs are amended to provide that taxpayer information may similarly be disclosed for the purposes of the evaluation or formulation of policy for the relevant statute.

Also, the English version of subparagraph (l)(ii) is amended by capitalizing the term "Aboriginal" in that provision.

ITA 241(4)(u)

Section 241 prohibits the use or communication of taxpayer information except as authorized. Subsection 241(4) permits a government official to communicate taxpayer information for limited purposes.

Paragraph 241(4)(u) authorizes the communication of certain taxpayer information to an official of the Department of Industry, solely for the purpose of the verifying and validating data required to be filed by certain private corporations under section 21.21 of the Canada Business Corporations Act in relation to the corporate beneficial ownership registry. Specifically, the information that may be provided under paragraph (u) is information on shareholdings and corporate ownership structures of private corporations (as defined in subsection 89(1) of the Income Tax Act )reported to the Canada Revenue Agency through schedules 9 and 50 of the T2 Corporation Income Tax Return.

Paragraph 241(4)(u) is amended to permit the use or communication of taxpayer information on shareholdings and corporate structures of corporations the shares of which are not listed on a designated stock exchange (instead of the current requirement that corporations are "private corporations"). This amendment is made to better align the scope of information that can be communicated with the purpose of verifying and validating corporate beneficial ownership information provided under the Canada Business Corporations Act. In particular, this would allow for the sharing of information related to subsidiaries of public corporations.

ITA 241(10)

"aboriginal government"

The English version of that definition is amended by capitalizing the term "Aboriginal".

The French version of that definition is amended by capitalizing the English term Aboriginal .

"government entity"

The English version of paragraph (c) of that definition is amended by capitalizing the term "Aboriginal".

"eligible relocation"

The definition "eligible relocation" in subsection 248(1) applies for the purpose of the deduction of expenses under section 62 in respect of a move from an "old residence" to a "new residence".

The French version of that definition is amended to better align the English and French versions.

"prescribed"

The definition "prescribed" in subsection 248(1) is amended by adding paragraph (a.2) to extend its application to the manner of applying for and amending the registration of a plan or arrangement described in Division G. The prescribed manner for registration and amendments will be the manner authorized by the Minister of National Revenue.

Non-arm's length transaction

ITA 248(36)

Subsection 248(35) deems the fair market value of a donated property under certain circumstances to be equal to certain amounts specified in subsection 248(36).

Subsection 248(36) is amended to clarify that, for the purpose of applying subsection 248(35) to the taxpayer, in the case of a life insurance policy in respect of which the taxpayer is a policyholder, the adjusted cost basis (as defined in subsection 148(9)) of the property immediately before it is donated is deemed to be the least of certain specified amounts which are determined in reference to adjusted cost basis (as defined in subsection 148(9)).

Non-disposition

Subsection 260(2) deems the transfer or loan of securities under a securities lending arrangement not to be a disposition by the lender, in recognition that the lender continues to assume the capital risk associated with the security.

Subsection 260(2) is amended to disregard this rule for the purposes of Part II.2, so that the transfer or loan of equity under a securities lending arrangement may be a disposition that can be included in variable C of subsection 183.3(2) (provided the other criteria of that variable are met). For more information, see the commentary to subsection 183.3(5).

Income Tax Regulations

Additional reporting - trusts.

Income Tax Regulations (the Regulations or ITR) 204.2(1)

Subsection 204.2(1) requires all trusts that are required to file a return of income to provide additional information, except for those trusts specifically listed subsection 150(1.2) of the Act. This additional information includes the name, address, date of birth (in the case of an individual other than a trust), jurisdiction of residence and taxpayer identification number (or TIN, as defined in subsection 270(1) of the Act) for each person who, in the year,

is a trustee, beneficiary or settlor (as defined in subsection 17(15) of the Act) of the trust; or
has the ability (through the terms of the trust or a related agreement) to exert influence over trustee decisions regarding the appointment of income or capital of the trust. This would include, for example, a protector of the trust.

Subsection 204.2(1) is amended to clarify that every trust, other than those trusts specifically listed in subsection 150(1.2) of the Act, that is required to file a return of income is also required to provide the prescribed beneficial ownership information of the trust. This subsection is also amended to include the requirement to provide the prescribed information of a partnership that is a beneficiary of a trust.

New subsection 204.2(3) of the Regulations provides a more targeted definition of "settlor" for the purposes of this regulation than the definition included in subsection 17(15) of the Act. Consequential on the introduction of new subsection 204.2(3) of the Regulations, paragraph 204.2(1)(a) of the Regulations is amended to remove the reference to a settlor being defined in subsection 17(15) of the Act.

ITR 204.2(3)

New subsection 204.2(3) defines a settlor for the purposes of subsection 204.2(1) of the Regulations. This subsection provides that a settlor is any person or partnership that has directly

or indirectly, in any manner whatever, transferred property to the trust at or before that time, other than a transfer made by the person or partnership to the trust for fair market value consideration or pursuant to a legal obligation to make the transfer.

Section 600 prescribes certain provisions for the purposes of subsection 220(3.2) of the Act, under which the Minister may allow for the late filing, amendment or revocation of certain elections.

Section 600 is amended by deleting the reference to paragraph 220(3.2)(b) of the Act. This change does not affect the substance of section 600.

Section 600 prescribes provisions of the Act for the purposes of obtaining permission to amend, revoke or extend the time to file an election, for which ministerial discretion may be exercised under paragraphs 220(3.2)(a) and (b) of the Act.

Paragraph 600(c) is amended to add references to paragraphs 84.1(2.31)(h) and (2.32)(i) (i.e., in respect of the election required for immediate and gradual intergenerational business transfers, respectively). This amendment is intended to permit, at the Minister's discretion, the parties to an intergenerational business transfer to amend, revoke or late file the applicable election.

This amendment is deemed to have come into force on January 1, 2024.

Property Dispositions

Section 1000 of the Income Tax Regulations provides the prescribed manner of filing an election under subsection 164(6) of the Act for a legal representative of a deceased individual to carryback certain losses realized by the estate to the final taxation year of the deceased individual.

Section 1000 is repealed further to changes to subsection 164(6) which simplify the election process and requirements.

Realization of options

Section 1000.1 of the Income Tax Regulations provides the prescribed manner of filing an election under subsection 164(6.1) of the Act for a legal representative of a deceased individual to carry back certain amounts related to rights to acquire securities held by a taxpayer immediately before their death (as determined under subsection 164(6.1)) to be deducted in computing the deceased taxpayer's income for the taxpayer's last taxation year.

Section 1000.1 is repealed further to changes to subsection 164(6.1) which simplify the election process and requirements.

Business and Properties

Section 1101 provides separate classes in respect of certain properties described in Schedule II to the Regulations and used to earn income.

The French version of section 1101 is amended to better align the English and French versions.

Non-Life Insurance Business

ITR 1400(3)

Section 1400 sets out the rules for determining the amount an insurer may deduct under paragraph 20(7)(c) of the Act, or must include under paragraph 12(1)(e.1) of the Act, in respect of insurance policies other than life policies.

Subsection 1400(3) sets out a formula for determining the amount prescribed for the purposes of subsections 1400(1) and (2), that provide for a deduction, or income inclusion, respectively, for policy reserves for non-life insurance policies.

The formula in subsection 1400(3) is amended in order to include a deduction to the formula equal to "0.05 x J". Subsection 1400(3) is also amended to add the description of "J" which equals the reinsurance contract held amount in respect of a group of reinsurance contracts included in the description of H of the formula that is also in respect of a liability for incurred claims in respect of a group of insurance contracts that is included in the description of C of the formula.

These amendments apply to taxation years that begin after 2022.

Principal Residence

Section 2301 prescribes the manner in which a taxpayer must make a particular designation under section 54 of the Act.

Section 2301 is amended by replacing the reference to "subparagraph 54(g)(iii)" by a reference to "the definition principal residence in section 54" to ensure proper cross-referencing.

Prescribed Rate of Interest

ITR 4301(b.1)

Paragraph 4301(b.1) prescribes the rate of interest for the purposes of subsection 17.1(1) of the Act.

The French version of paragraph 4301(b.1) is amended to better align the English and French versions.

Prescribed Distributions

ITR 5600(n)

Section 5600 prescribes foreign spin-off distributions for the purposes of the foreign spin-off tax-deferred distribution rule in section 86.1 of the Act. Section 86.1 requires that various conditions be met before a distribution is considered to be an "eligible distribution". The various conditions ensure, among other things, that Canadian shareholders of a foreign corporation are not treated more favourably with respect to a foreign distribution than Canadian shareholders receiving similar distributions from a Canadian corporation.

Certain distributions under the U.S. Internal Revenue Code are considered acceptable without the need for prescription. Because there is not the same familiarity with the way in which other countries approach the taxation of spin-off transactions, there is the additional requirement that a non-U.S. foreign spin-off be prescribed.

Section 5600 is amended to prescribe the distribution by Novartis AG, to its common shareholders, of common shares of Sandoz Group AG on October 4, 2023.

Interpretation

ITR 5907(1)

Subsection 5907(1) provides definitions for the purposes of Part LIX of the Regulations.

Consequential on the amendments to paragraph (b) of the description of A and paragraph (a) of the description of H in the definition "foreign accrual property income" (FAPI) in subsection 95(1), the definitions "exempt surplus", "hybrid surplus", "hybrid underlying tax", "taxable surplus" and "underlying foreign tax" are also being amended to provide that a dividend received by a foreign affiliate from another foreign affiliate is included in the relevant surplus account of the recipient affiliate where it is excluded from FAPI because the recipient affiliate is resident in the same country as the payor affiliate or the dividend does not result in a deduction/non-inclusion mismatch (and the other conditions for including the dividend in the relevant surplus account are met).

The amendments to the definitions "exempt surplus", "hybrid surplus" and "taxable surplus" apply in respect of dividends received on or after July 1, 2024.

"exempt surplus"

The definition "exempt surplus" is primarily relevant for the purpose of determining the deductibility of dividends received from a foreign affiliate, pursuant to paragraph 113(1)(a) of the Act.

Consequential on the amendments to the FAPI definition in subsection 95(1), clause (iii)(C) of the description of A in the definition "exempt surplus" is amended to ensure that a dividend that is received by a foreign affiliate (referred to as the "subject affiliate") from another foreign affiliate is included in the subject affiliate's exempt surplus only to the extent it is excluded from the subject affiliate's FAPI because:

the subject affiliate is resident in the same country as the payor affiliate; or
the dividend does not give rise to a deduction/non-inclusion mismatch.

"hybrid surplus"

The definition "hybrid surplus" is primarily relevant for the purpose of determining the deductibility of dividends received from a foreign affiliate, pursuant to paragraph 113(1)(a.1) of the Act.

Clause (iv)(C) of the description of A in this definition is amended on a similar basis to the amendment to clause (iii)(C) of the description of A in the definition "exempt surplus". For more information, see the commentary on the definition "exempt surplus".

"hybrid underlying tax"

The definition "hybrid underlying tax" is relevant in accounting for income or profits taxes paid in respect of hybrid surplus. It is similar to the concept of underlying foreign tax, which applies in the context of taxable surplus.

Subparagraph (iii) of the description of A in this definition is amended on a similar basis to the amendments made to the definitions "exempt surplus", "hybrid surplus" and "taxable surplus", which generally limit the increases to the surplus pools of a foreign affiliate where the affiliate receives an inter-affiliate dividend that is included in FAPI. Where a foreign affiliate received a dividend from another foreign affiliate and some or all of the dividend is included in the recipient affiliate's FAPI, the recipient affiliate's hybrid underlying tax is only increased to the extent of the proportion of the foreign tax applicable, to the portion (referred to as the "relevant portion") of the dividend prescribed to have been paid out of the payor affiliate's hybrid surplus, that the amount included in respect of the dividend in the recipient affiliate's hybrid surplus is of the relevant portion. For more information, see the commentary on the definition "exempt surplus".

"taxable surplus"

The definition "taxable surplus" is primarily relevant for the purpose of determining the deductibility of dividends received from a foreign affiliate, pursuant to paragraph 113(1)(b) of the Act.

Clause (iii)(C) of the description of A in this definition is amended on a similar basis to the amendment to subparagraph (iii) of the description of A in the definition "exempt surplus". For more information, see the commentary on the definition "exempt surplus".

"underlying foreign tax"

The definition "underlying foreign tax" is primarily relevant for the purposes of determining the deductibility of dividends received from a foreign affiliate of a corporation, pursuant to subsection 5900(1) of the Regulations and subsection 113(1) of the Act.

Subparagraph (iv) of the description of A in this definition is amended on a similar basis to the amendments made to the definition "hybrid underlying tax". For more information, see the commentary on the definition "hybrid underlying tax".

Child Tax Credits

Section 6400 prescribed dates for the purposes of former subsection 122.2(1) of the Act.

Section 6400 is repealed as it is obsolete.

Prescribed Venture Capital Corporations, Labour sponsored Venture Capital Corporations, Investment Contract Corporations, Qualifying Corporations and Prescribed Stock Savings Plans

Section 6701 provides a definition of the term "prescribed labour-sponsored venture capital corporation" for the purposes of certain sections of the Act.

Consequential to the addition of references to that defined term to subsection 211.8(1) of the Act and paragraph 6702(b) of the Regulations, section 6701 is amended to add that subsection and that paragraph to the provisions for the purposes of which the definition applies.

ITR 6702(b)

Section 6702 prescribes certain forms of assistance for the purposes of subparagraph 40(2)(i)(ii) and clause 53(2)(k)(i)(C) of the Act.

Paragraph 6702(b) is amended to replace the reference to a "labour-sponsored venture capital corporation" by a reference to "prescribed labour-sponsored venture capital corporation" (as that term is defined by amended section 6701).

Prescribed plan or arrangement

ITR 6802(h)

The definition of "retirement compensation arrangement" (RCA) in subsection 248(1) of the Act includes a list of arrangements that are excluded from being considered to be an RCA, among them a "prescribed plan or arrangement". The list of prescribed plans or arrangements is contained in section 6802 of the Regulations, including a special purpose trust established in 2009 by Air Canada.

Paragraph 6802(h) of the Regulations is amended to recognize the April 2022 letter of intent between Air Canada and the five unions that represent its workers. This amendment would allow the trust to be repurposed and continue to be exempt from rules applicable to RCAs.

Due to new clause (C), the exemption from RCA rules under this amendment will effectively expire at the end of 2037.

Conditions — Retroactive Contributions

ITR 8308(5.2)(c)

Consequential to the repeal of section 8512 of the Regulations, subsection 8308(5.2) is amended to remove the reference to section 8512.

Permissible Contributions

ITR 8502(b)(iv)

Paragraph 8502(b) lists the permissible contributions to a registered pension plan (RPP).

Consequential to an amendment to paragraph 146.3(14)(b) of the Act to permit transfers from a RRIF to an RPP of the RRIF annuitant's current or former spouse or common-law partner after a relationship breakdown, subparagraph 8502(b)(iv) is amended to add a reference to 146.3(14). Accordingly, such transfers from a RRIF will be a permissible contribution to an RPP.

Pre-retirement Survivor Benefits

ITR 8503(2)(e)(i)

Paragraph 8503(2)(e) permits an RPP to provide for the payment of survivor benefits under a defined benefit provision where a member dies before commencing to receive benefits.

Consequential on an amendment to paragraph 8503(2)(i), subparagraph 8503(2)(e)(i) is amended to recognize that a lump sum death benefit might be payable to a beneficiary other than a dependant that is receiving survivor benefits.

For additional information see the commentary on subsection 8503(2)(i).

Payment of Commuted Value of Benefits on Death Before Retirement

ITR 8503(2)(i)

Paragraph 8503(2)(i) of the Regulations allows an RPP to provide for the payment of one or more lump sum amounts to one or more beneficiaries after the death of a plan member who dies before the member's pension commences, in place of the payment of a pre-retirement survivor pension.

Paragraph 8503(2)(i) is amended to allow a dependant pension described in subparagraph (e)(iv) to be paid alongside the lump sum payment. The lump sum payment may not exceed the present value of benefits that accrued to the benefit of the member less the present value of the dependant's survivor benefits.

Additional Bridging Benefits

ITR 8503(2)(l)

Paragraph 8503(2)(l) of the Regulations permits additional bridging benefits in excess of the bridging benefits permitted by paragraph 8503(2)(b). The additional bridging benefits must be provided in place of a proportion of the member's lifetime retirement benefits (with associated survivor benefits), and on a basis that is no more favourable than an actuarial equivalent basis.

Consequential on the introduction of the Year's Additional Maximum Pensionable Earnings (YAMPE) in an enhanced Canada Pension Plan, the limit on the amount of bridging benefits that can be provided under paragraph 8503(2)(l) is being increased to allow bridging benefits equal to 50% of the YAMPE for the year in which the bridging benefits begin to be paid.

Member Contributions

ITR 8503(4)(a)

Paragraph 8503(4)(a) restricts the current service contributions that may be made by plan members under a defined benefit provision of a registered pension plan (RPP).

Paragraph 8503(4)(a) is amended in two ways. First, it is amended to refer to RPPs that are subject to a "designated provision of a law of Canada or a province" (section 8513). Second, new subparagraph (i.1) will permit a higher annual employee contribution limit (that is, higher than the traditional formula set out in subparagraph (i)) for RPPs that are not subject to a "designated provision of a law of Canada or a province". The higher limit will be equal to the money purchase limit for the contribution year. Consequential amendments are made to section 8513.

Waiver of Member Contribution Condition

ITR 8503(5)

Subsection 8503(5) of the Regulations allows the Minister of National Revenue to waive the condition in paragraph 8503(4)(a) relating to maximum member contributions to a registered pension plan if the employee contributions are determined in a manner acceptable to the Minister.

Subsection 8503(5) is amended to replace a reference to "paragraph (4)(a)" by a reference to "subparagraph (4)(a)(i)". It is consequential to the introduction of subparagraph 8503(4)(a)(i.1) which relaxes the limits on member contributions. Requests for a waiver apply to the contribution limits specified in subparagraph 8503(4)(a)(i) and not to the limit in new subparagraph (a)(i.1).

Variable Payment Life Annuity

ITR 8506(1)(e.2)

Section 8506 of the Regulations describes the benefits that may be provided under a money purchase provision of a registered pension plan (RPP). Paragraph 8506(1)(e.2) sets out the conditions that must be met for variable payment life annuity (VPLA) benefits to be considered permissible under a money purchase provision of an RPP.

Clause 8506(1)(e.2)(iii)(A) is amended by adding new paragraph 8506(1)(j) to the list of retirement benefits that may be paid to participants of a VPLA. Accordingly, a VPLA may provide to a survivor of a deceased VPLA member a final lump payment, if the total annuity payments paid out of the VPLA were less than the amount that the RPP member transferred to the VPLA Fund to receive VPLA benefits.

This amendment generally corresponds to a new permissible benefit under subsection 8506(i)(j) that will permit a new "return of capital" feature for annuities purchased from a member's account under a money purchase provision of an RPP.

Capital guarantee

ITR 8506(1)(j)

Section 8506 of the Regulations describes the benefits that may be provided under a money purchase provision of a registered pension plan.

Subsection 8506(1) is amended to add a new type of survivor benefit. New paragraph 8506(1)(j) will permit an annuity contract to include a return of capital guarantee. Specifically, it will permit a last payment made under an annuity contract in an amount not exceeding the amount paid to purchase the annuity less any periodic payments made under the contract.

Registration and Amendment

Section 8512 is repealed. The prescribed manner to apply for registration of (or to amend) a registered pension plan is replaced by new paragraph (a.2) of the definition of "prescribed" in subsection 248(1) of the Income Tax Act .

Designated laws

Section 8513 defines the expression "designated provision of the law of Canada or a province" for purposes of various conditions applicable to registered pension plans.

The definition is amended to add a reference to "paragraph 8503(4)(a)". For additional information see the commentary related to the amendments subsection 8503(4).

Prescribed Property not Mark-to-Market Property

ITR 9002(4) and (5)

Section 9002 of the Regulations prescribes various properties for exclusions from mark-to-market property status (as determined under subsection 142.2(1) of the Act). Specifically, property prescribed pursuant to this regulation is "excluded property" (as defined in subsection 142.2(1) of the Act) under paragraph (e) of that definition and is, therefore, not "mark-to-market property" (as defined in subsection 142.2(1) of the Act).

Section 9002 is amended to add new subsections 9002(4) and (5) to provide deeming rules for the purpose of subsection 9002(3).

Subsection 9002(3) of the Regulations provides the conditions for when certain shares held by credit unions are prescribed property for purposes of paragraph (e) of the "excluded property" definition in subsection 142.2(1) of the Act (and are therefore excluded from mark-to-market status). Subsection 9002(3) treats a share of the capital stock of a particular corporation held by the credit union as a credit union's prescribed property for a taxation year if, throughout the year,

the particular corporation is a credit union (pursuant to paragraph 9002(3)(a)), or
credit unions hold shares of the capital stock of the particular corporation that give those credit unions at least 50% of the votes and value of all the issued shares of the particular corporation; no person other than a credit union controls, directly or indirectly in any manner whatever, the particular corporation; and the particular corporation would not be controlled by any person that is not a credit union if each share of the capital stock of the particular corporation that is not owned at any time in the holding period by a credit union were owned, at that time, by that person (pursuant to paragraph 9002(3)(b)).

Subsection 9002(3), including paragraphs (a) and (b) of that subsection, requires credit unions to hold shares directly in order that those shares be prescribed property of the credit union. New subsections 9002(4) and (5) introduce deeming rules that provide specific exceptions to the condition under subsection 9002(3) that the shares must be held by the credit unions directly.

Subsection 9002(4) of the Regulations is added to provide a look-through rule so that subsection 9002(3) is not precluded from applying where shares are held indirectly by credit unions through a partnership. Subsection 9002(4) requires a partnership to own or hold at least 50% of the fair market value of all the issued shares of a particular corporation at a particular time. If this requirement is met, paragraph 9002(4)(a) deems the partnership to not exist at that time and paragraph 9002(4)(b) deems each member of the partnership to instead hold shares of the corporation directly. The number of shares deemed to be held by a partner is proportionate to the fair market value of their interest in the partnership at that time.

New subsection 9002(5) provides that, for the purposes of paragraph 9002(3)(b), a subsidiary wholly-owned corporation (as defined in subsection 248(1) of the Act) of a credit union is deemed to be a credit union.

Subsections 9002(4) and (5) apply to taxation years that begin on or after January 1, 2024.

Photo by MIND AND I/ Shutterstock

Government Contracting Bids: How to Compete and Win Contracts

If you are looking to expand your business, government contracting bids present a massive opportunity, with billions of dollars up for grabs.

Doing business with the government through contracting can be a game-changer in terms of credibility and prospects. However, the road to success is far from easy, as only less than 5% of U.S. businesses engage with the government.

Table of Contents

What are government contract bids?

A government contract bid is like a job application for a specific project or to provide goods and services for the government.

The bid is a public request from the government—a competitive process public entities use to procure goods and services from private suppliers. To make a bid, you must follow a reasonable price based on the government’s regulations.

While some new companies offer lower prices to get started with government contracting, the government actually looks beyond the price; it prefers those who can guarantee good quality work on time and within budget.

Three types of government contracting bids

Here are some of the most effective formal methods of competitive bidding.

Request for information (RFI)

A request for information is a formal process to get information from potential suppliers. It starts with a table of contents that outlines what the buyer needs. The RFI is typically used early in the buying process to learn about supplier capabilities and gather data for future decisions.

For example, the Department of Defense used an RFI to ask for ideas on sharing spectrum for better 5G deployment.

Request for proposal (RFP)

A request for proposal is a comprehensive document that asks potential suppliers to submit their ideas and prices for a project. It’s used across public and private sectors to find the best solutions at the best prices.

RFPs are often used for construction, where subcontractors, materials, machinery, and project timelines need to be specified. They include a section explaining the scope of work and deadlines.

For example, the State Department used an RFP to find IT services for a $10 billion project, EVOLVE .

Request for quote (RFQ)

A request for quote is the first step in getting a price quote for a project. It’s similar to an RFP but focuses more on getting a comprehensive pricing quote. RFQs are often used for standard products where the quantity is known, while RFPs are for niche projects where details aren’t as clear.

For example, the General Services Administration used an RFQ to get price quotes for janitorial and sanitation supplies to support federal agencies.

Steps on how to win government contracting bids

Companies new to contracting can easily become confused during the bidding process. Here are detailed steps to help beginners successfully bid on government contracts.

1. Complete the requirements

Businesses must complete several foundational requirements to establish credibility and eligibility before starting with government contracting bids.

The first thing to obtain is the Unique Entity ID . It is an identifier that standardizes entities conducting business with the federal government. The UEID is unique to the business and is used for all transactions with the federal government. It does not expire but must be renewed on SAM.gov annually.

The second requirement is to update SAM registration . The business must renew and validate its registration every 12 months. To avoid inconvenience, start the renewal process at least 60 days before your registration expires.

The third is to look for the business’ NAICS codes . The North American Industry Classification System codes analyze industries, follow regulations, and find potential suppliers in the procurement process. Each NAICS code is a six-digit number that describes a business’s main industry based on its products or services. If the business is involved in multiple types of work, use more than one NAICS code.

2. Conduct market research to win contract bid from the government

Contractors should conduct market research to understand the federal government. Knowing the needs of government agencies can help businesses tailor their offerings to meet these needs effectively.

Market research also helps develop competitive strategies and reduce risks. Contractors can study their competition, find gaps in the market, and create unique selling points to stand out in the government contracting bidding process.

There are several websites and tools that contractors can use for market research.

The Federal Procurement Data System (FPDS) provides detailed information on government contract actions, such as spending patterns and legacy data
SAM.gov provides access to various government procurement systems where contractors can search for existing entity registration records or exclusion records. It also offers contract data reports and access to publicly available data

3. Carefully select the government contracts to bid on

A common mistake for beginner contractors is bidding on every contract opportunity, spreading their resources too thin and resulting in subpar proposals. Only bid on projects that align with your company’s core competencies and meet the necessary resources to execute the projects effectively.

Another mistake is underestimating the competition, leading to unrealistic bids. Contractors should pay attention to their past performance to determine their strengths and expertise, which can impact their chances of winning new contracts.

For example, if a company excels in environmental engineering, its proposal for a government project should focus on environmental restoration and should be backed by its previous successful projects and portfolio.

Lastly, forming strategic subcontracting partnerships with industry-specific firms can enhance a proposal’s attractiveness, especially when dealing with specialized knowledge or capabilities that primary contractors lack.

4. Prepare a winning proposal

Preparing a winning proposal requires attention to detail, strategic planning, and a deep understanding of the government’s needs. Some of the key elements your proposal must include are:

Cover page : Clearly state the RFP title, solicitation number, due date, and contracting agency
Executive summary : Summarize why your company is the best fit for the contract
Technical approach : Detail your methodology, staffing plan, and schedule
Past performance : Highlight your experience and success in similar contracts
Management plan : Outline your project management and risk management strategies
Pricing schedule : Provide a detailed breakdown of costs aligned with the scope of work
Quality assurance plan : Explain how you can ensure the quality of deliverables

Submit your proposal on time and in the required format. Engage in follow-up communications to clarify doubts and demonstrate your commitment to the project.

Read more: How to Write a Proposal for a Government Contract

5. Keep your pricing competitive

Before setting prices for a government contract, conduct a thorough cost analysis for all direct and indirect costs associated with the contract, such as labor, materials, overhead, and petty cash.

Perform market research to determine the pricing range for similar contracts. Analyze past contracts awarded by the government agency and prices offered by competitors. The Federal Procurement Data System and online government contracting news sources can provide insights into current market rates and competitive pricing strategies.

Consider value-based pricing , where the price is set based on the perceived or estimated value of the services to the government. It is applicable to highly valued government services, such as advanced cybersecurity measures or innovative, eco-friendly materials for construction projects.

Lastly, leverage economies of scale to reduce per-unit costs. It is achievable by bidding on multiple or larger contracts where the cost of production decreases as the quantity increases.

Four stages of the bidding process

Here are the four stages of the bidding process, from preparation to contract awarding.

1. Preparation and planning

This planning and preparation stage occurs when the federal buyer creates a detailed Project Procurement Management Plan (PPMP) based on the project’s budget. It outlines the procurement needs and schedules, ensuring all activities align with the project’s goals.

For example, the Department of Defense uses a Capability Development Document (CDD) to outline requirements. If the DOD decides to procure a new aircraft system, this stage assesses the current fleet’s capabilities, identifies gaps, and determines how the new system can address these gaps.

2. Solicitation of bids

After the planning phase, the federal agency releases a document asking for bids or proposals. This document outlines all the project details, including specifications, terms and conditions, and evaluation criteria.

Bidders need to understand this document to ensure their bids meet requirements. They can also ask questions in the Q&A section of the procurement website for clarifications on specific requirements.

3. Submission of bids

During this stage, vendors submit their bids based on the rules in the bid request. They detail proposals on how to fulfill the requirements, how long it takes, how much it costs, and how to ensure overall compliance.

Here are a few important things to consider when preparing a bid:

Cost estimation : Vendors must accurately estimate all project costs, including materials, labor, equipment, overhead, and other potential expenses.
Project plan and timeline : Vendors need to include a detailed plan for their approach to the project, methods to use, and deadlines for timely delivery.
Compliance with specifications : The bid must show the vendor can meet all project specifications, including quality standards, performance requirements, and regulations.
Unique selling proposition : Vendors must highlight their unique selling points, like special expertise in innovative solutions or a strong track record.

Most importantly, vendors must follow the submission guidelines carefully:

Format and documentation: Bids must follow the specified format, forms, certifications, and documents. Failure to do so can result in disqualification.
Deadline: Bids must be submitted on or before the deadline. Only on-time bids are accepted by the government.
Bid security: Some projects require vendors to submit a bid bond or security to show their dedication to commit to the project if they win financially.

4. Evaluation of bids

In the final stage of the bidding process, bids are evaluated based on the criteria in the bid request. The contract is awarded to the bidder who best meets the criteria and provides the best value.

The evaluation focuses on specific criteria:

Price/financial evaluation : It’s not just about the lowest price but the value each bid offers. Offerors should have reasonable prices based on independent estimates, prices of other contracts, or commercial price lists.
Technical capabilitie s: Assess if the bid meets the project’s specifications and quality needs for technology, compliance, and innovation.
Bidder experience and past performance : Review the bidder’s history with similar projects, including their completion timeline, budget planning, and compliance.
Compliance with procurement requirements : Check that the bid meets all legal, regulatory, and policy requirements.

The government may conduct a pre-award survey to ensure the proposed award winner meets the solicitation requirements. Upon completion of the evaluation, the contract is awarded to the bidder who best meets the evaluation criteria.

Financial Proposal

Proposal maker.

During the negotiation phase of two organizations for partnerships, sponsorships, investments , or project bids, business plans are necessary. One of the important elements in such a plan is the financial proposal. This part made predictions on the budget , statements , and other aspects that involve the health and structure of a company’s finances. Whether it’s research, construction, market engagement, or other projects, financial proposals are always part of every undertaking. If you want to learn more about such a proposal , take the time to browse our wide variety of examples! You can also check out our highly relevant article below!

10+ Financial Proposal Examples

1.financial proposal template.

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Size: A4, US

2. Financial Funding Proposal Template

3. Financial Proposal Form

Size: 94 KB

4. Financial Proposal for Settlement

Size: 175 KB

5. Financial Proposal Example

Size: 13 MB

6. Marine Financial Proposal

7. Financial Request for Proposal Template

Size: 226 KB

8. Sample Financial Proposal Template

Size: 850 KB

9. Financial Proposal Form in PDF

Size: 525 KB

10. Request for Financial Proposal

Size: 38 KB

11. Evaluation of Financial Proposal

Size: 194 KB

What Is a Financial Proposal?

A financial proposal is a written document that predicts a company’s financial resources and system for a particular business venture. It may include subdocuments, such as budgets , profit and loss statements , financial reports , and company balance sheets . Brian Hills of Houston Chronicles shared that it helps manage the company’s cash , observe financial trends, prioritize what to spend, and track its progress towards its financial goals . These benefits ensure the overall financial health and the company’s efficiency. Needless to say, a financial proposal is important not just for a startup business, but also for those that have been around for some time now.

The Four Forecasting Methods

Financial forecasting is providing estimates or projections on the revenue and expenses of a company. Unlike financial plans or financial proposals, forecasting doesn’t elaborate on how a company can generate money and counterbalance its expenses. There are four ways to do such activity, including the straight-line method, moving average, simple linear regression, and multiple linear regression.

1. Straight-Line Method – The financial analysts combine the past financial documents in the company’s data inventory with the current trends to predict its future financial status. 2. Moving Average Method – The forecasters refer to a company’s current data patterns to predict its financial position in the future. 3. Simple Linear Regression – The forecaster uses a linear illustration of two variables, the predictor and the response, to explain their relationship and how they can predict the future of a company’s financial aspect. 4. Multiple Linear Regression – This type functions the same as the simple linear regression, but with more variables.

How To Create a Financial Proposal

Even though financial proposals are just mere guesses on a company’s finances, each of their elements plays an important role in the said business aspect’s success. It is because of that fact that you have to write them following the standards. If you’re not into proposal writing, especially about finances, let us guide you through our standardized outline below.

1. Give a Quick Run-Through

The first thing you have to do is to provide your audience with an overview of the proposal. Incorporate details about the business, specifically about how it generates its income, its usual expenditures, as well as its short-term goals and long-term goals .

2. Determine the Stakeholders

After giving out an overview of the proposal, make a list of all stakeholders. To give you a headstart, they consist of managers, accounting heads, and investors. You can also include the other people who helped in the creation of your document. In the list, make sure to write down the stakeholders’ roles and responsibilities.

3. Identify the Problem and Provide Resolution

Once you have introduced the stakeholders, start giving out the financial issues that the company is currently facing. The resolutions to these problems should follow right after. For example, if you wrote down that your company is low on sales, you can propose reducing its expenditures to even the weight of your financial resources.

4. Add a Timeframe

It will take some time for the resolutions to mitigate or eliminate the problems. To ensure that the stakeholders will not skip a process, and meet the deadlines, create a management timeline for them. It will guide them in performing the right activities while putting a little bit of pressure to improve their productiveness.

5. Present the Budget

The budget is one of the main components of a financial proposal. Therefore, there’s a need for you to prioritize it. Keep in mind to only set realistic amounts, whether your proposal’s purpose is to gather additional financial support or to get funds for your startup business.

6. Polish Your Document

After setting everything from the overview to the timeline, proceed by polishing your output. Given that it is for business purposes, you should free your document from unnecessary errors. For you to do so, double-check your grammar, spellings, and, most importantly, the numbers and figures.

7. Make a Summary

As per the standard documentation procedure of business documents, you should make a summary of every section of your proposal. It is necessary to give the audience the ability to quickly look back on the important details without reading the entire document again.

What is the difference between a proposal and a quote?

A proposal provides the necessary solution or requirement, while a quote simply replies to a request for a product’s availability and price.

What are the main components of a financial proposal?

The financial proposal consists of six components. These include the abstract or summary, the statement of need, the project, methodology, and outcomes, evaluation, dissemination, budget, and continuation funding.

What makes up a good financial proposal?

A good financial proposal has the following qualities:

– Persuasive Content

– Good Written Communication

– Client-Focused

– Fair Pricing

– Straightforward

In the business world, entrepreneurs are always chasing investors, banks, and grantmakers to get financial assistance. One of the common reasons why is to have a capital for their planned business. Another one is for the development of their current business status. Whichever the case you are in right now, you have to know that the only way to get these wealthy individuals and organizations to provide you with what you need is to submit a proposal to them. Since money is at stake, a financial proposal, in particular, is highly necessary to foresee where the financial aspect of a business entity is going.

Text prompt

Instructive
Professional

Generate a proposal for a new school recycling program

Compose a proposal for a school field trip to a science museum.

McKinsey takes a hard look at the energy transition’s hard stuff

August 22, 2024 The McKinsey Global Institute (MGI) has conducted extensive research on the economic, financial and societal aspects of the net-zero transition, working with colleagues from our Sustainability and Global Energy and Materials Practices.

“We wanted to flip the paradigm in this report, and focus on the physical realities—the nuts and bolts—in the ‘here and now,’” explains Tiago Devesa , a senior fellow at MGI. “What are the technologies, supply chains, and infrastructure we need to run the high-performance low-emissions energy system of the future?”

In this post, Mekala Krishnan , the McKinsey Global Institute partner who led the research, and Tiago share what they learned.

Image of a spinning sphere with dark hexagon shapes pealing off and floating away revealing a green sphere underneath.

The hard stuff: Navigating the physical realities of the energy transition

The energy transition is a physical transformation in its early stages. What challenges lie ahead?

Tell us about the scope of the research—what exactly does the “hard stuff” mean?

Tiago : Our team looked across seven domains that would have to be physically transformed, such as power, industry, and mobility. It’s a landscape with some 60,000 power plants; more than 1.5 billion vehicles on the roads; and 2 million kilometers of oil and gas pipelines. We interviewed our own as well as external experts about topics ranging from exciting innovations in industrial heat in Europe, to new lithium extraction technologies in Argentina, and the latest long-duration energy storage projects in China. We identified the 25 biggest physical challenges—and classified them into three levels of difficulty. So basically we are saying if we want to get the energy transition right, we need to look at its physical realities—the “hard stuff.”

What surprised you in this analysis?

Tiago: A couple things are a bit staggering. There has been tremendous momentum in recent years, especially in wind and solar power, electric cars, heat pumps. Climate finance has started to flow; and many companies have made considerable commitments.

But right now, we're only at about 10 percent of the deployment of ‘physical assets’—technologies and infrastructure—that we will need to meet global commitments by 2050. This is not an abstract dollar number, or goal, or theoretical pathway. It’s the physical world that exists around us today. So, despite all the momentum, we’re still in very early stages of the energy transition.

Mekala: I don't want to underestimate the task at hand: it is a huge bending of the so-called “emissions curve.” But what was fascinating is that of the 90 percent we have left to go, things are evenly split: half of the energy system-related emissions are in what we call “Level 1 and Level 2” challenges—things that are relatively easy to solve; it’s a matter of how to best deploy mature technologies. But the remaining 50 percent are what we call “Level 3—the harder challenges.

Can you give an example of a harder challenge?

Mekala: In some domains, including hydrogen, carbon capture, and industrial production, we’re sometimes at 1 percent deployment or even less of where we will eventually need to be.

: Mekala Krishnan, McKinsey Global Institute partner and Tiago Devesa, McKinsey Global Institute senior fellow

For example, many of the technologies to produce low-emissions steel are relatively nascent, with issues to solve. Then there is the challenge of scaling any new technology: we would need to retrofit massive facilities processing millions of tons of steel around the world. Third, we need to solve the adjacent problem of accessing enough low-emissions hydrogen and power, and their respective value chains—inputs that are needed for the manufacturing of decarbonized steel.

This illustrates what makes this work hard. We see this in cement, in plastics, in ammonia: the consistent theme of technology performance gaps, massive scaling needs, and entwined linkages.

But even in the case of Level 3 challenges, there are ways to make progress. For example, producing new, virgin steel in a low-emissions way is difficult, but recycling steel is pretty mature. We've been doing it for decades, it's fairly low-cost. So simply increasing the recycling share of steel can go quite a long way in abating emissions.

We are also seeing many new potential solutions: the Hybrit project in low-emissions steel, LEILAC in cement, and Hubei Yingchang in compressed air storage for long-duration energy storage. The task now is continuing to innovate to improve performance, reduce costs, and scale.

What are some examples of Level 1 challenges or easier wins?

Tiago: The average electric car being sold today can cover the needs of more than 70 percent of households, and high-end models more than 90 percent. There's still work to be done, but we're close there. Another example is air-source heat pumps, which can serve the needs of over 95 percent of the human population no matter where they live.

This is encouraging because these are two of the foundational technologies that we need to decarbonize mobility and buildings.

How are we helping companies interpret this research for their own sustainability work?

Mekala: They can use this understanding of the physical challenges to ask themselves three questions and calibrate their action:

The first is, “Based on Level 1 challenges which are relatively easy to address, what initiatives can I take today that will have an impact?”

A second is, “For our so-called Level 2 challenges, where there are constraints to scaling, where do I expect there to be bottlenecks, or hurdles in the medium-term, and how do we prepare for these?” For example, “how can I plan for a projected shortage in critical minerals in the period to 2030?”

A third question that relates to the very hardest challenges, “Can we play a role here? Where is the potential to create value for our business? And where do we need to innovate on individual technologies and form strategic partnerships to help solve some of them?”

What should readers take away from this work?

Mekala: The more I work on this topic, the more I am fascinated by how, while we can often talk about individual technologies, sectors, companies, or countries, at its core, what we are talking about is a system-wide transformation. I go back to our metaphor: we are not replacing the bulb, we are rewiring an entire house.

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NNYADP 2025 Project Funding applications due by October 30 for On-Farm Research

LOWVILLE — The Northern New York Agricultural Development Program (NNYADP) has issued a call for proposals for grant funding for 2025 projects that will support research in support of the agricultural production sectors in the six-county Northern New York region: Clinton, Essex, Franklin, Jefferson, Lewis, St. Lawrence counties.

Eligible projects must focus activities on farms in the region and-or at agricultural research farm sites in northern New York.

Each proposal must include research as well as education and-or technical assistance components that extend to all six Northern New York counties.

The application forms and more information are posted at www.nnyagdev.org .

Applications must be submitted by Oct. 30.

NNYADP grant proposals are reviewed and ranked by more than 80 regional farmers voluntarily serving grant proposal review subcommittees for dairy, field crops, agricultural environmental stewardship, local foods and horticultural crops, maple production and forestry products, and livestock.

Their prioritized proposals are evaluated by the NNYADP farmer executive committee for final grant awards.

Funding for the Northern New York Agricultural Development Program is supported by the New York State Legislature through the New York State Assembly and administered by the New York State Department of Agriculture and Markets.

For 2025, $300,000 in small grants will be provided through a contract with the New York State Department of Agriculture and Markets per the 2023-2024 New York State budget.

Community Outreach and Engagement Programs

Request for proposals: fall 2024 public and community-engaged scholarship tier 1 and tier 2 grants .

Back to news

By Gretchen Minekime August 27, 2024

Tier 1 grant proposals will be accepted and reviewed on a rolling basis starting Aug. 26.

Tier 2 grant proposals will be accepted Aug. 26 – Sept. 16 (11:59 p.m.)

Tier 2 grants provide up to $5,000 for the development or expansion of public and community-engaged scholarship projects. Current CU Boulder faculty, staff, and graduate students are eligible to apply.

Tier 1 grant applications provide up to $2000 for the creation of public outreach events and partnership development activities. Proposals are accepted and reviewed on a rolling basis. The application will close when available funds for fall semester have been expended.

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Finance releases more details on capital gains changes

Individuals, corporations, and trusts may want to review the new capital gains changes

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Finance recently released draft legislation to implement the Canadian Entrepreneurs’ Incentive, which will allow individuals to apply a reduced 1/3 inclusion rate on certain capital gains from qualifying dispositions, beginning in 2025. The draft legislation reflects several changes to the original budget proposal, including expanded eligibility for the new incentive and an accelerated five-year phase-in period. In addition, Finance released updated draft legislation that clarifies certain aspects of the proposed change to increase the capital gains inclusion rate for capital gains realized on or after June 25, 2024. Although this draft legislation is largely the same as the previous draft released on June 10, 2024, taxpayers may be interested in several welcome changes included in the latest release, including new transitional rules affecting the capital dividend account (CDA) and hybrid surplus.

Finance is accepting comments on the draft legislation for capital gains until September 3, 2024, and on the Canadian Entrepreneurs’ Incentive until September 11, 2024.

Download this edition of the TaxNewsFlash to learn more.

How new measures announced in this year’s budget may impact Canadians and businesses

KPMG in Canada provides the latest Canadian tax news and international tax news for you and your business

KPMG in Canada provides the latest Canadian and international tax news for your business

Quick tax information for corporations and individuals

Media Center 8/28/2024 12:01:00 PM

NCAA provides funds to 5 research proposals

Grant program focuses on graduate students in social, behavioral sciences.

Now in its 18th year, the NCAA Graduate Student Research Grant Program aims to stimulate research on college sports by providing financial support to graduate students in social and behavioral science fields.

A review panel comprising nine athletics administrators and faculty from NCAA member schools selected five research proposals to fund in the 2024 cycle of the program. Their work will help inform NCAA member schools and the public on key topics.

"This award challenges graduate students to develop research that is impactful on college athletics," said Rebecca Spencer, chair of the panel and professor in the department of psychological and brain sciences and faculty athletics representative at Massachusetts. "This year's awards will support research that may identify ways to support athletes' mental health during and after their college careers and explore ways for colleges to support underrepresented student-athletes and coaches."

"These awards not only support this important research but also are an asset to the career development of the five awardees. These findings will be reported to their peers at professional conferences and in publications, allowing them to have an impact on future research and college athletics programs."

Awards for these one-time grants are set at a maximum of $7,500. Recipients are expected to culminate their project in an article written for publication in a scholarly journal or in a completed master's thesis or doctoral dissertation.

Grants were awarded to the following graduate students:

Matt Choquette, Rutgers: "Manualizing sport psychology services in NCAA Division III athletic departments with organizational support from the institutions' Wellness Center."
Carmyn Hayes, North Texas: "The experiences of women of color coaches in NCAA athletic departments."
Harrison Mullen, Boston College: "The closing of an ethical world: Reimagining loss and mourning in athletic retirement."
Kyle Quagliana and Madeline Rowe, Minnesota: "Taking advantage of one more year: The NCAA graduate transfer student-athlete experience."
Solomon Siskind, Illinois: "Do we belong here? Examining Black student-athlete affinity groups as spaces for belonging at historically white institutions."

The 2025 NCAA Graduate Student Research Grant call for proposals is expected to be released in February, with proposals due in May.

Members of the external review panel, which selected the grant recipients:

Panel chair Rebecca Spencer, Ph.D., faculty athletics representative, professor of psychological and brain sciences, Massachusetts.
Sheri Boyle, Ph.D., faculty athletics representative, professor of social work, sociology and human services, California (Pennsylvania).
JoAnne Bullard, Ph.D., faculty athletics representative, assistant professor of health promotion and wellness management, Rowan.
Micah Dobson, Ph.D., faculty athletics representative, associate professor of recreation management, Shaw.
S. Marlon Gayadeen, Ph.D., faculty athletics representative, associate professor of criminal justice, Buffalo State.
Richard Loosbrock, Ph.D., faculty athletics representative, professor of history, Adams State.
Heather Ryan, Ph.D., deputy director of athletics/student-athlete experience and senior woman administrator, Duke.
Rene Salinas, Ph.D., faculty athletics representative, professor of mathematical sciences, Appalachian State University.
Karen Thompson-Wolfe, Ph.D., faculty athletics representative, assistant dean of first- year experience and learning opportunities, Westminster (Missouri).

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Financial Management Research Proposal

Which state is better: Oklahoma or Missouri?

What state is best to invest in real estate: Florida or Alabama?

What state is best to invest in real estate: Florida or Massachusetts?

What state is best to buy a car: Georgia or Indiana?

What state is best to start an LLC: Indiana or Oklahoma?

A financial management research proposal is the proposal which is written when an employee of a business proposes some sort of research mechanism to promote financial management in the business. The proposal is addressed to a higher official of the organisation who has the power to approve or reject the proposal on basis of the suitability of the proposal for the business.

Sample Financial Management Research Proposal

Dated: 19 th April 2013

The addressed official: Mr. Billy Vanderbilt, Chairman of Operations

Organisation: Garry & Billy Enterprises & Co., New York, USA

_______________________________________________________

The Statement:

We have been facing come financial management issues in the organisation for the past 4 months. The idea is to tackle all the financial management problems by conducting research and collecting data about the financial management policies in the organisation and thereby drawing ways to eradicate the problems.

Details of the Proposal:

The firm must conduct thorough analysis of all the employees of all the departments in the organisation.
Information should be collected for all the different profiles in the individual departments and the operations managed by all the employees.
Information can also be collected by requesting the employees to record their day to day activities in the office premises. They should also be required to put in personal notes.
All the information must be compiled to develop an outline of the operations and timelines for the whole department.
The outline must be analysed to access the places that can be tweaked to improve the efficiency and the operations smoothness of the organisation.
In the analysis focus must be paid on the use of various resources and outlining where excess or unnecessary waste of resources and hence the finances can be avoided.

___________________________________________________

Presented and prepared by: Ms. Jill Thomas, Senior Manager, Finance Department

Organisation Details: Garry & Billy Enterprises, Brooklyn Office.

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Ph.D. in Urban and Regional Planning Degree Information

The doctoral curriculum integrates analytical methods, research design, a rigorous understanding of urbanization dynamics, and an examination of broader social theories, processes and policies.

Students address complex systems that typically encompass an array of spatial, environmental, social, political, technical, and economic factors. The emphasis is on theory, analysis, and action.

Each student is also expected to demonstrate an understanding of the literature, theory, and research in a specialization area within the larger discipline of urban and regional planning.

Required Courses

Four courses are required of all Ph.D. students: two doctoral-level planning theory courses and a two-course research seminar sequence.

Advanced Urban Theory (URP 700)
Epistemology and Reasoning for Planning Research (URP 701)
Research Design (URP 801)
Ph.D. Research Seminar (URP 802)

Recent students have engaged in subjects as diverse as:

The political economy of public transit, inner-city revitalization
Global city urbanization
Information technology and cyberspace
The crisis of modernist urbanism
Suburbanization in developing countries
Regional planning institutions
The effects of environmental contamination on patterns of urban and regional development
The culture of suburban commuting
The impact of tourism on historical Mediterranean cities
The application of complex systems analysis to sustainable development

Pre-Candidacy Requirements

Doctoral students specialize in a wide range of possible topics.

Planning theory
Analytic methods
Research design
Primary area of specialization

Students meet these requirements through coursework and exams over a two-year period. During this time, a student’s cumulative grade point average may not fall below a B without academic discipline or probation.

Analytic Methods Courses

Students are expected to be skilled in statistics, in at least two analytic research techniques, and reasonably knowledgeable about several others. Students qualify in analytic techniques by completing the following:

Satisfactory performance (B or higher) in two cumulative graduate-level statistics courses.

Students entering with previous statistics experience may wish to enter directly into a second semester statistics course. In the past, students have typically selected one of the following sequences:

Statistics 402 (Introduction to Statistics & Data Analysis), Statistics 403 (Statistics & Data Analysis II)
Sociology 510 (Statistics); Sociology 610 (Statistical Methods)
Natural Resources 438 (Natural Resources Biometrics), Natural Resources 538 (Natural Resources Data Analysis)
Biostatistics 503 (Introductory Biostatistics), Biostatistics 523 (Biostatistical Analysis for Health-Related Fields)
The sequence in political science

NOTE: Students wishing to study statistics during the spring or summer terms may want to investigate the Summer Program in Quantitative Methods of Social Research sponsored by the Inter-university Consortium for Political and Social Research (ICPSR) and/or the Summer Institute in Survey Research Techniques conducted by the research staff of the Survey Research Center, Institute for Social Research. Choice of courses to meet requirements should be discussed with your advisor.

Competence in at least two analytic/research methods satisfied through six credit hours of total coursework.

These are methods used in planning research and should prepare the student for their likely area of dissertation work. The requirement is met through completion of nine credits of course work in two analytic/research methods (in addition to statistics), to be defined by the student in conjunction with his or her advisor. (The two methods may be interrelated.) Depending on the research method and the student’s background, more courses may be needed. Courses in these two areas must be completed with a grade of B or higher in order to fulfill this requirement. Graduate level courses that are audited can count for this requirement, as long as the student completes all the work of the course and the instructor provides a letter indicating the grade the student would have received had he or she been enrolled. All plans for satisfying this requirement are the joint responsibility of the student and his or her advisor.

The methods a student selects should relate to their dissertation area. Below are several analytic/research methods in which students have been examined in recent years. Numerous analytic/research methods are appropriate, and students need not be restricted to choices on the list:

Anthropological methods
Case study methods
Complex systems analysis
Cost benefit & cost effectiveness analysis
Decision theory & general risk analysis
Demographic analysis
Discrete choice analysis
Differential equations
Diffusion models
Economic & other forecasting models
Evaluation research
Graph theory
Historical analysis
Institutional analysis
Interview techniques
Linear programming and general analysis using linear models
Network & flow methods
Population growth models
Probability, both theoretical & heuristic
Simulation/gaming & game theory
Spatial analysis
Survey research
Time series

Annual Review of Progress

At the end of each year of study, students are required to complete an Annual Review. The advisor and the Director of Doctoral Studies may make recommendations for any modifications deemed necessary prior to the start of the following academic year. Note: financial support for the subsequent year, if applicable, depends on timely completion of a satisfactory annual review.

Annual Review Steps

By April 15, the student submits:

A draft annual review form to their advisor, including a concise narrative of and goals for the upcoming summer and academic year.
An up-to-date CV

The student and advisor meet; the advisor provides comments to the student and, where necessary, recommends changes in the academic plan in the annual review form.

Once the advisor has approved the plan of study for the coming year, they send the Director of Doctoral Studies a short narrative of student progress.

The URP Ph.D. Advisory Committee reviews the materials, and sends a letter to the student, either confirming their good standing in the program or specifying additional requirements to be in good standing.

Comprehensive Exam

The comprehensive exam tests a student’s knowledge of both their primary and secondary areas of specialization. The exam consists of a take-home, written examination followed by an oral exam. The examination normally occurs at the end of the student’s second year, after completion of all relevant coursework.

The Committee

The student convenes an examination committee of three faculty members, choosing faculty who have expertise in the areas of specialization. At least one member of the committee should be a member of the urban and regional planning faculty. The chair or co-chair of the committee must be a regular member of the planning faculty and cannot be an affiliate faculty member. At least one committee member should represent the student’s secondary area of specialization. (If the student has identified a secondary area of specialization that is traditionally housed in another department on campus, then the student is encouraged to select a faculty member from that outside department as their third committee member.) On occasion, examiners from outside the university have served on students’ examining committees. While this practice is generally not encouraged, written requests for an outside examiner by students are treated on an individual basis by the director of doctoral studies.

The Field Statement

The student meets with the committee chair to plan for the exam and agree on expectations prior to the construction of the exam. In consultation with the chair and committee members, the student identifies appropriate readings and prepares a detailed “field statement” that defines the primary and secondary fields, contains a detailed bibliography of readings, organizes the readings into subfields, and outlines a set of major questions for the fields. The field statement is normally designed principally with the chair and is sometimes analogous to a detailed syllabus that one would prepare for a year-long graduate-level course on the selected specializations. The student often writes possible exam questions that he/she feels are appropriate for the area the exam will cover. The questions are not the questions the committee asks the student; their major function is to help the committee and the student to agree on the scope of the exam.

Scheduling the Exam

The exam must be completed by the end of May, at the end of a student’s second year in the program, and is scheduled on the student’s initiative. Prior to the exam, the student should have completed all coursework (including all incompletes). A student may delay the exam for exceptional circumstances with approval of the faculty adviser and the Director of Doctoral Studies. Students must notify the Director of Doctoral Studies of their intent to take the exam, with a date and time, location, and names of committee members at least one month prior to the exam.

The written part of the exam is in the form of a take-home essay. The committee chair typically solicits exam questions from the committee, selects questions to be used, and composes the final examination. The allotted time period to write the exam is determined by the chair, and typically is over three days. The student must submit the exam in the form as directed by the chair (usually as a Word document submitted by email), plus one copy to the program administrator to be placed in the student’s records. The written exam is followed by a two-hour oral exam, generally scheduled to take place within about one week after the written exam. The exam is evaluated on a “Pass/Fail” or “Conditional Pass” basis. If the student does not achieve a passing evaluation, he/she may take the exam one additional time to achieve a “Pass” or “Conditional Pass” status. A “Conditional Pass” indicates that additional requirements must be met, but the exam need not be retaken. Upon completion of the oral portion of the exam, please refer to the Applying for Candidacy section for next steps.

Applying for Candidacy

A student advances to candidacy when all program requirements except the dissertation proposal and dissertation have been satisfied. The normal and expected time to achieve candidacy is two years from the date of first enrollment in the doctoral program. In addition to urban and regional planning program requirements, a student must also meet Rackham Candidacy Requirements . Any incomplete courses that are critical to satisfying requirements must be completed before applying for candidacy.

Once all required coursework and the comprehensive exam are successfully completed, a student applies for Candidacy by sending a request by email to the URP Director of Doctoral Studies, along with a signed Comprehensive Exam Certification Form.

The Director of Doctoral Studies will recommend a doctoral student for candidacy by submitting a recommendation to the Rackham Graduate School. When candidacy is approved, a student is ready to begin work on the dissertation and is eligible for URP 995 candidacy registration.

Sample Schedule

Sample First Year

Fall
URP 700 or 701	Advanced Urban Theory (700) or Epistemology and Reasoning for Planning Research (701) (offered fall term in odd number years)
URP 500	URP 500 Planning Theory, if did not take during Master’s
[Statistics I]
Elective (methods/specialization)

Winter
URP 612	Directed Study (Literature Review) or Elective
[Statistics II]
2 Electives
URP 801	Research Design

Sample Second Year

Fall
URP 700 or 701	Theory
URP 612	Directed Study (Literature Review) or Elective
Elective

Winter
URP 802	Ph.D. Research Practicum
3 Electives

Spring – Summer

(scheduled by student; typically taken by the end of May)

(by the start of the third year of study)

Sample Years Three – Four

Dissertation Proposal Presentation (reviewed and approved by the student’s dissertation committee and the URP Doctoral Committee)
Dissertation research and writing
Informal “Full Draft Review” (at least 6-8 weeks before the formal defense)
Dissertation Defense
Submittal of the final version of the dissertation

Dissertation

Forming dissertation committee.

After completing the comprehensive exam and advancing to candidacy, the student must form a dissertation committee, in accordance with the Rackham Graduate School’s “Guidelines for Dissertation Committee Service.”

The Dissertation Committee should be formed prior to defending the dissertation proposal, which should be formed several months before the student expects to defend their proposal URP. When prepared to do so, the student should send the Director of Doctoral Studies and Lisa Hauser the completed “Dissertation Committee Worksheet for Students to submit to Program”, which can be obtained from the link above. The Director of Doctoral Studies and Lisa Hauser will then submit the formal request to the Rackham Graduate School.

Dissertation Proposal

Dissertation proposals can be defended anytime after taking the Comprehensive Exam, but no later than the end of the fifth semester (i.e. December). It is the student’s responsibility to schedule the proposal defense attended by the dissertation committee.

The student must notify Lisa Hauser by email of the proposal defense date at least three weeks prior to the meeting, including the location of the defense meeting, a title, and an abstract. After gaining approval from the dissertation committee, the dissertation chair must send an email to the Director of Doctoral Studies that includes (a) the date of the proposal defense, (b) a list of all committee members present at the defense, (c) a title of the proposal, (d) an abstract of the proposal (250 – 350 words), and (e) a copy of the final dissertation proposal to be filed with URP records. Receipt of the email from the dissertation chair will constitute formal approval of the proposal by the committee and readiness to proceed with dissertation work.

Dissertation Process

The dissertation is prepared in accordance with the Rackham Graduate School’s Doctoral Dissertation Requirements , and as outlined in the URP Ph.D. Program Overview Schedule and Policies document.

The student is responsible for several steps: (a) scheduling and reserving rooms (and/or a Zoom link if virtual or hybrid) for the URP pre-defense hearing (which ordinarily should occur at least six weeks and no less than three weeks prior to the dissertation defense) and the defense meeting, both in a timely manner; (b) notifying Lisa Hauser by email of the defense date at least three weeks prior to the meeting, including the location of the defense meeting, (and Zoom link, if relevant), a title, and an abstract; (c) providing a complete dissertation draft, including an abstract and bibliography, to committee members at least two weeks (longer is advised) before the defense date; and (d) registering for an eight-hour candidacy enrollment (995 Dissertation Research) for the term in which the defense is held.

A dissertation defense typically consists of two parts: the first is a formal, public presentation of the dissertation research, followed by questions and answers from both the dissertation committee and the audience. Defenses are advertised and open to the public, and other students and faculty are frequently in attendance. The second part is a closed session for the candidate and the dissertation committee. During the defense, the student may be asked to reconsider certain aspects of the work and to make changes or corrections in the dissertation. At the end of the session, the chair will discuss the oral defense with other members of the committee and inform the student of the outcome. The duration of a defense can vary, but the candidate should reserve the room for a three-hour period.

Formal approval of the dissertation (e.g., formatting of the final document) and applying for graduation are governed by the Rackham Graduate School.

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This is a sample PHD level dissertation proposal in Finance and Accounting, formed by experts and demonstrates the quality of our services. Call +44 141 628 7786 ... S. Z. S. (2012). Modelling Stock Returns Volatility: Empirical Evidence from Saudi Stock Exchange International Research Journal of Finance and Economics, 85, 166-179. Bhowmik, R ...
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After gaining approval from the dissertation committee, the dissertation chair must send an email to the Director of Doctoral Studies that includes (a) the date of the proposal defense, (b) a list of all committee members present at the defense, (c) a title of the proposal, (d) an abstract of the proposal (250 - 350 words), and (e) a copy of ...
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Sample PHD Finance and Accounting Dissertation Proposal

An Analysis of the Impact of Financial Volatility Estimates and Option Pricing Methods on the Returns and Risk Assessment in the Saudi Stock Market

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