| 2017-02-08 |
19 January 2017 External T.I. 2015-0576751E5 F - Trust, Disposition of depreciable property, Assumption |
Income Tax Act - Section 248 - Subsection 248(1) - Personal Trust |
non-commital as to whether assumption of debt could constitute tainting consideration |
| Income Tax Act - 101-110 - Section 107 - Subsection 107(2.1) |
s. 13(7)(e) applicable to depreciable property distribution |
| Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) |
trust cannot have a NAL relationship with itself |
| Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) |
s. 13(7)(e) applicable to s. 107(2.1) distribution but not s. 104(5) deemed disposition |
| Income Tax Act - 101-110 - Section 107 - Subsection 107(2) |
s. 107(2) generally available where beneficiary assumes trust debt |
| 2015-12-02 |
18 February 2015 External T.I. 2012-0471731E5 F - Déductibilité du droit d’usage pour automobile |
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(f) |
reduced auto enjoyment not an expenditure |
| Income Tax Act - Section 6 - Subsection 6(2) |
no reduction in benefit amount for benefits provided by employee to employer |
| 2 November 2015 External T.I. 2014-0558991E5 F - Loan from an Amateur Athlete Trust |
Income Tax Act - Section 143.1 - Subsection 143.1(1.2) - Paragraph 143.1(1.2)(d) |
genuine loan to athlete with adequate prospect of repayment not a transfer of property |
| 18 February 2015 External T.I. 2012-0466691E5 F - Revenu d’un Indien hors réserve |
Other Legislation - Federal - Indian Act - Section 87 |
fact that work performed by non-reserve Indian was for benefit of reserve Indians was insufficient connecting factor |
| 15 December 2014 Internal T.I. 2014-0547191I7 F - Chantier particulier |
|
|
| 15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) |
reimbursement of moving expenses not a taxable benefit if such moving expenses otherwise deductible under s. 62 which, in the case of multiple moves, can turn on whether there is ordinary residence at each location |
| Income Tax Act - Section 2 - Subsection 2(1) |
criteria for determining “ordinarily resides” under s. 62 (coterminous with “ordinarily resident” under s. 250(3)) |
| Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation |
expenses re selling a Canadian home after a 2nd relocation abroad are non-deductible if no ordinary residence at 1st location abroad |
| 15 December 2014 Internal T.I. 2014-0544121I7 F - Chantier particulier |
Income Tax Act - Section 6 - Subsection 6(6) |
work engagement ceased to be temporary based on a change in circumstances |
| 4 March 2015 Internal T.I. 2014-0527751I7 F - Soutien de revenu accordé aux individus |
Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(r) |
includes amounts received under the active employment measures of Emploi-Québec |
| 2015-11-25 |
3 November 2015 External T.I. 2015-0584261E5 F - Blood relationship - step brother |
Income Tax Act - Section 252 - Subsection 252(1) - Paragraph 252(1)(c) |
step brothers are related |
| 2015-11-11 |
2 October 2015 External T.I. 2015-0595111E5 F - Amount paid pursuant to 104(24) |
Income Tax Act - 101-110 - Section 104 - Subsection 104(24) |
amount payable can include a payment in kind if authorized by trust deed |
| 30 September 2015 External T.I. 2015-0590501E5 F - Spousal sharing |
Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts |
gift allocation between spouses still permitted after 2015 |
| 15 September 2015 External T.I. 2015-0583221E5 F - Redemption by a cooperative of its own shares |
Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) |
no gain to cooperative corporation from redemption of its own preferred shares |
| 2015-10-07 |
20 August 2015 External T.I. 2015-0581681E5 F - Non-resident trust rules |
Income Tax Act - Section 248 - Subsection 248(1) - Corporation |
Liechtenstein Foundation a trust |
| Income Tax Act - Section 94 - new - Connected Contributor |
Liechtenstein Foundation with Canadian-resident beneficiary not subject to s. 94(3) |
| 2015-09-30 |
9 September 2015 External T.I. 2014-0563611E5 F - Call Centre - Location of the services performed |
Income Tax Regulations - Regulation 105 - Subsection 105(1) |
non-resident call centre not rendering services in Canada |
Email this Content