Principal Issues: Whether a children's summer camp held for more than five days in total but less than five consecutive days is eligible for the children's fitness tax credit.
Position: No.
Reasons: To be considered ongoing, the Regulations specify a minimum duration of five or more consecutive days.
Principal Issues:
Whether a receipt under the Income Tax Act can be issued to persons purchasing tickets in respect of a fundraising raffle held by a political party.
Position: No.
Reasons:
Is it arguable that the eligible amount of the monetary contribution is nil on the basis that the amount of the advantage in respect of the contribution is equal to the amount paid for the raffle ticket.
Principal Issues:
Whether a corporation can develop or lease property under foreclosure circumstances and continue to qualify as a mortgage investment corporation.
Position: No.
Reasons:
The requirements under paragraph 130.1(6)(b) will not be met.
Principal Issues: Are the management level administrative personnel of XXXXXXXXXX , entitled to the clergy residence deduction under paragraph 8(1)(c)?
Position: It is a question of fact whether XXXXXXXXXX is a religious order or if its management level administrative personnel are engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination.
Reasons: Not enough information to conclude that either the status test or the function test is met.
XXXXXXXXXX 2008-027013
L. Carruthers, CA
April 16, 2008
Submitted by sfarmstrong on Sun, 04/18/2021 - 02:11
travel of school trustee between home and administrative office where meetings were held was a personal expense, whose reimbursement was taxable
In finding that amounts paid to an elected school trustee to reimburse for mileage to and from the school board's administrative office should be...
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Principales Questions: Des sommes versées à un commissaire scolaire à titres de remboursement des frais de kilométrage entre son domicile et le centre administratif de la Commission scolaire peuvent-elles être exempté du calcul du revenu du commissaire pour l'année durant laquelle elles sont reçues.
Position Adoptée: Les frais de déplacement sont de nature personnelle.
Submitted by sfarmstrong on Sun, 04/18/2021 - 02:30
ecoAUTO program reduced the cost for standby benefit computation purposes
CRA found that rebates made to an employer under the ecoAuto program reduced the cost of the auto under the portion of the formula for computing...
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Principales Questions:
Doit-on tenir compte de la remise obtenue par l'employeur dans le calcul de l'avantage relatif au droit d'usage pour l'employé qui a à sa disposition le dit véhicule?
Position Adoptée: Si l'employeur loue le véhicule, non. Si l'employeur achète le véhicule, oui.
Raisons: Interprétation de la Loi - Positions antérieures
Principal Issues: Linespersons are on-call for five or six weeks per year and are required by the employer to take a company pick-up truck or a bucket truck home in order to respond to calls more expediently. The trucks are motor vehicles, not "automobiles" as defined under subsection 248(1) of the Act and are used to carry specialized equipment that are bulky in nature and used directly in the performance of the linespersons' employment duties, i.e., personal protection clothing, gear and equipment such as harnesses/cable-locating equipment etc.
1) Will a taxable benefit arise in the circumstances described?
2) What is an appropriate method to calculate the employment benefit for the personal use of the motor vehicles?
Position: 1)Yes. 2) The rate prescribed in s. 7305.1 of the Regulations.
Reasons: The rate in section 7305.1 of the Regulations reflects the economic benefit enjoyed by taxpayers that are prohibited from the personal use (other than driving between home and work) of motor vehicles that are specifically suited or designed to the employers' business or trade and are essential in a fundamental way for the performance of the employment duties. While this rate does not reflect the capital cost of owning a motor vehicle, it generally does reflect the operating cost. The rate, therefore, better reflects the benefit as a result of saving expenses that he or she would have otherwise had to incur for travel to and from work.t
Principal Issues: Meaning of the phrase "was payable in respect of the particular year"
Position: The references to interest payable "in respect of the particular year" in paragraph 74.5(2)(b) and "in respect of each taxation year" in paragraph 74.5(2)(c) mean interest payable on the loan or indebtedness in respect of the particular calendar year.
Reasons: Subsection 74.5(2) of the Act provides an exemption from the attribution rules contained in subsections 74.1(1) and (2) and section 74.2. Those provisions are concerned with the attribution of income or losses between individuals for a "taxation year". Paragraph 249(1)(b) of the Act defines the taxation year of an individual to be the calendar year.
Submitted by sfarmstrong on Sun, 04/18/2021 - 02:50
taxpayer to whom a youth centre had placed a child and was no longer receiving compensation could potentially claim the credit
Can a person with a dependent child who has been placed with her by a youth centre, and was no longer receiving remuneration for the child’s...
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Principales Questions: Une personne ayant un enfant à sa charge, qui a été placé par un centre de jeunesse, peut-elle obtenir le crédit d'impôt équivalent pour personne entièrement à charge en vertu de l'alinéa 118(1)b) de la Loi de l'impôt sur le revenu ( la "Loi")?
Position Adoptée: Probablement, si toutes les conditions de l'alinéa 118(1)b) sont respectées. Question de faits.
Raisons: Si toutes les autres conditions de l'alinéa 118(1)b) de la Loi sont respectées, un particulier aurait droit au crédit d'impôt pour personne entièrement à charge, si elle a la charge complète d'un enfant et si elle en a la garde et la surveillance en droit ou en fait, selon la définition élargie du terme "enfant" prévue à l'alinéa 252(1)b) de la Loi.
Principal Issues: Whether penalties and interest relating to the 1993 and 1994 taxation years may be waived under subsection 220(3.1) when the request for relief was not made until 2005
Position: No
Reasons: Minister has no authority to waive interest and penalties relating to taxation years that fall outside the 10-year time limit
