Income Tax Severed Letters

This Week's Release

Ruling

2017 Ruling 2016-0649061R3 - Part XIII tax on payments on Notes

Unedited CRA Tags
212(1)(b)
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(b)
a perpetual note whose interest payments were optional had withholding-exempt interest
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i)
a perpetual note whose interest payments were optional had non-deductible interest

Principal Issues: Whether the payments on the Notes will be subject to Part XIII tax under paragraph 212(1)(b).

Position: No.

Reasons: The payments on the Notes will constitute amounts paid or credited on account or in lieu of payment of, or in satisfaction of interest for the purposes of paragraph 212(1)(b).

Technical Interpretation - External

4 October 2019 External T.I. 2019-0825431E5 - Tenant relocation assistance

Unedited CRA Tags
3, 12(1)(x), 56(1), 56(2)
Summary Under
Tax Topics - Income Tax Act - Section 3
compensation received by residential tenants from a developer to compensate them for their dislocation costs was non-taxable
Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u)
non-means-tested compensation received by residential tenants from a developer to compensate them for their dislocation costs was non-taxable

Principal Issues: Whether certain amounts received by tenants displaced from their existing residential rental units would be included in their income.

Position: Question of fact, but likely not in this situation.

Reasons: Amounts received by displaced tenants that is intended to compensate for moving/relocation expenses would not be included in income as these amounts would not be considered income from a source.

3 October 2019 External T.I. 2019-0803661E5 - Truck driver training and exam fees

Unedited CRA Tags
118.5

Principal Issues: 1) Whether the fees paid by an individual for the training to obtain a XXXXXXXXXX in XXXXXXXXXX are eligible for the tuition tax credit.
2) Whether the fees paid by an individual for the examination to obtain a XXXXXXXXXX in XXXXXXXXXX are eligible for the tuition tax credit.

Position: 1) Question of fact, it depends
2) If the fee paid is in excess of $100, then likely yes.

Reasons: 1) If the specific educational institution that the student is enrolled in meets the requirements of subparagraph 118.5(1)(a)(i) or (ii), the student will likely be eligible for the tuition tax credit. 2) The exam is required to license an individual to practice a trade in Canada and the fees are paid to a provincial ministry.

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