Income Tax Severed Letters

This Week's Release

Ruling

2020 Ruling 2020-0844991R3 - Internal Reorganization - 55(3)(a)

Unedited CRA Tags
20(1)(c)(ii); 55(3)(a); 55(3.01); 55(4); 98(5); 187.1; 187.2; and 191(1) and (2) Income Tax Act; 1100(2) and (2.2); 1102(14) Income Tax Regulations

Principal Issues: (i) Whether the proposed internal reorganization qualifies for the rollover provision of subsection 98(5); (ii) Whether the proposed internal reorganization qualifies for the exemption from the application of subsection 55(2) in paragraph 55(3)(a)

Position: (i) Yes; and (ii) Yes.

Reasons: (i) The proposed internal reorganization will satisfy the requirements found in subsection 98(5) to the extent that GP continues to carry the Partnership Business, and to earn income from the Partnership Assets during the Holding Period in its capacity of sole proprietor; and (ii) None of the transaction steps to be undertaken as part of the proposed internal reorganization is subject to any of the tainting events described in subparagraphs 55(3)(a)(i) to (v).

Technical Interpretation - External

5 March 2021 External T.I. 2017-0713041E5 F - Allocation pour usage d’un véhicule à moteur

Unedited CRA Tags
6(1)b)(vii.1) et 6(1)b)(x)

Principales Questions: Une allocation pour l’usage d’un véhicule est versée pour chaque kilomètre parcouru jusqu’à concurrence d’un nombre de kilomètres parcourus pendant une période donnée. Une fois ce seuil atteint aucune allocation n’est versée. Le sous-alinéa 6(1)b)(x) a-t-il pour effet de réputer l’allocation non raisonnable ?

Position Adoptée: Non.

Raisons: Rien n’indique que l’usage du véhicule n’est pas, pour la fixation de l’allocation, uniquement évalué en fonction du nombre de kilomètres. parcourus.

23 February 2021 External T.I. 2018-0769891E5 F - 125(7) "revenu de société déterminé"

Unedited CRA Tags
125(1); 125(7) "revenu de société déterminé"; 251(2); Loi d'interprétation 33(2)

Principales Questions: Comment interpréter l'expression "sauf la société privée" à la subdivision a)(i)(B)(I) de la définition de "revenu de société déterminé" du paragraphe 125(7) ?

Position Adoptée: L'expression "sauf la société privée" se rapporte à toutes les société privées visées au préambule du sous-alinéa (a)(i) et à la division (a)(i)(A) de la définition de "revenu de société déterminé".

Raisons: Libellé de la Loi.

17 February 2021 External T.I. 2018-0768051E5 F - Contrat de crédit-bail

Unedited CRA Tags
13(5.2), 16.1(1), 18(9), 49(3), 68. Regl: 1100(1.13)(a), 8200

Principales Questions: Le crédit-preneur d'un contrat de crédit-bail d'un camion peut-il demander de la DPA et déduire la contrepartie payée comme un remboursement de prêt? Can the lessee of a leasing contract on a truck claim CCA and deduct its payments as a loan payment?

Position Adoptée: Non. - No.

Raisons: En conformité avec l'arrêt Shell Canada ltée, il faut respecter la forme légale du contrat aux fins de la Loi. - Further to the Shell Canada Ltd decision, the taxpayer's legal relationship must be respected for the application of the Act.

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