Income Tax Severed Letters

This Week's Release

Ruling

2024 Ruling 2024-1019561R3 - 55(3)(a) reorganization

Unedited CRA Tags
55(3)(a) and 55(4)

Principal Issues: Whether various deemed dividends are exempt from subsection 55(2) by virtue of paragraph 55(3)(a).

Position: Yes. Positive ruling given.

Reasons: Proposed Transactions meet the requirements of paragraph 55(3)(a). Subsection 55(4) does not apply to the Proposed Transactions.

Technical Interpretation - External

24 June 2025 External T.I. 2025-1063501E5 - Clean Hydrogen ITC - Operating Year

Unedited CRA Tags
127.48(1)"operating year", 127.48(31)
Summary Under
Tax Topics - Income Tax Act - Section 127.48 - Subsection 127.48(1) - Operating Year
periods where hydrogen continues to be produced are not disregarded

Principal Issues: What is the meaning of the phrase “disregarding any period during which the project is not operating” in the definition “operating year” in subsection 127.48(1) of the Act?

Position: In this context, the phrase disregards those periods during which hydrogen is not produced in any amount.

Reasons: Textual, contextual, and purposive analysis of the relevant provisions.

23 April 2025 External T.I. 2024-1046391E5 - Meaning of Red Seal worker

Unedited CRA Tags
127.46(1), 127.46(5)
Summary Under
Tax Topics - Income Tax Act - Section 127.46 - Subsection 127.46(1) - Red Seal worker
wind turbine workers are not Red Seal workers
Words and Phrases
Red Seal worker normally performed

Principal Issues: Are workers that install wind turbines (as described herein) Red Seal workers, as that term is defined in subsection 127.46(1)?

Position: No.

Reasons: The wind turbine workers that perform the duties described in this letter are not Red Seal workers because they do not work in a Red Seal trade, as that term is defined in subsection 127.46(1).

22 May 2024 External T.I. 2024-1016211E5 F - Mineral Resource Cert - XXXXXXXXXX

Unedited CRA Tags
Definition of "mineral resource in subsection 248(1)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Mineral Resource - Paragraph (d) - Subparagraph (d)(i)
NRC certification received

Principal Issues: Does the XXXXXXXXXX deposit qualify as a mineral resource pursuant to subparagraph 248(1)(d)(i) of the mineral resource definition?

Position: Yes.

Reasons: Favourable opinion given by NRCan.

Technical Interpretation - Internal

26 February 2025 Internal T.I. 2023-0985151I7 F - Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder

Unedited CRA Tags
9(1); 18(1)a), 18(1)h), 67; 42(1)b)
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees
the vendor’s agreed reimbursement of the sold corporation’s legal costs of a failed suit in consideration for a dividend had the suit succeeded, likely was non-deductible
Summary Under
Tax Topics - Income Tax Act - Section 42 - Subsection 42(1) - Paragraph 42(1)(b) - Subparagraph 42(1)(b)(ii)
s. 42(1)(b)(ii) might apply to the vendor’s agreed reimbursement, post-sale, of the sold corporation’s legal costs of a failed suit
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense
contingent dividend prospect likely did not support a deduction for an obligation to reimburse legal fees

Principales Questions: Quel est le traitement fiscal d’un remboursement des frais juridiques effectué en faveur d’une société. / What is the tax treatment of legal fees reimbursed to a corporation ?

Position Adoptée: Aucune. Commentaires généraux. / None. General comment.

Raisons: Question de fait. / Question of fact.

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