Full-text translations of the 2017 Quebec CPA Roundtable items are available

22 March 2017 - 2:04am
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Full-text translations of all the eight of 2017 Quebec CPA Roundtable questions and answers that were released last Wednesday (including those referred to in previous posts) are now available, and are listed and briefly described in the table below.

These (and the other translations covering the last 21 months of CRA releases) are subject to the usual (3 working weeks per month) paywall.

Bundle Date Translated severed letter Summaries under Summary descriptor
2017-03-15 2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.1, 2016-0674221C6 F - General deduction from tax - 123.4 Income Tax Act - Section 123.4 - Subsection 123.4(1) - Full Rate Taxable Income income on which the SBD was not claimed nonetheless is not eligible for the general rate deduction
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.2, 2017-0682711C6 F - Dedicated Telephone Service for Income Tax Service Income Tax Act - Section 152 - Subsection 152(1) telephone service for those with complex technical tax issues will initially be limited to Ontario and Quebec CPAs
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.3, 2016-0674821C6 F - Individuals separated living under the same roof Income Tax Act - Section 122.6 - Cohabiting Spouse or Common-Law Partner couple under the same roof can be living separate and apart
Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner meaning of living "separate and apart"
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.4, 2016-0674831C6 F - Changement d'usage - duplex Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c) substantially renovating the personal-use portion of a rental property (without changing floor areas) generally would not engage the change-of-use rules
Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) apportionment of operating expenses of duplex used both personally and for rental income
Income Tax Act - Section 248 - Subsection 248(1) - Property duplex is single property
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.5, 2016-0674801C6 F - Allocation et frais d'une automobile Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) - Subparagraph 6(1)(k)(v) electric vehicles treated the same
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) general reasonability of a car allowance rate of $0.54/$0.48 per kilometre including for electric vehicles
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.6, 2016-0674861C6 F - Wholly dependent person tax credit Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) - Subparagraph 118(1)(b)(ii) meaning of support/legal custody not required/ITA is silent on number of days child must spend with parent
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.7, 2016-0674811C6 F - Allocations automobiles & dépenses afférentes Income Tax Regulations - Regulation 200 - Subsection 200(3) correction of T4s
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) if vehicle allowance is too low, employee can include the allowance and deduct the vehicle expenses/T2200 production expected
2 February 2017 Quebec CPA Individual Taxation Roundtable Q. 1.8, 2016-0674851C6 F - HBTC - Acquisition by way of gift Income Tax Act - Section 118.05 - Subsection 118.05(1) - Qualifying Home gifted home can qualify for the HBTC