Income Tax Severed Letters

This Week's Release

Technical Interpretation - External

16 November 2022 External T.I. 2022-0928881E5 - Fees paid for virtual camp

Unedited CRA Tags
ITA: section 63; subsection 63(3).

Principal Issues: Whether the fees paid for a virtual camp would qualify as child care expenses under section 63 of the ITA?

Position: No.

Reasons: Fees paid for a virtual camp would not likely qualify as child care expenses under section 63 because a virtual camp does not provide a sufficient degree of basic protection and safety..

15 August 2022 External T.I. 2022-0926781E5 - Scholarship exemption - part-time vs full-time

Unedited CRA Tags
56(1)(n); 56(3)(a)(i); 56(3.1)(a); 56(3.1)(b); 118.6(1); ITR 202

Principal Issues: How to calculate the scholarship exemption in the context of XXXXXXXXXX grant, namely in situations where a grant recipient is enrolled in an educational program both as a full-time student and a part-time student in the same year.

Position: A determination has to be made on a month-to-month basis as to whether a XXXXXXXXXX grant recipient is a full-time qualifying student or a part-time qualifying student in respect of the specific educational program in connection with which the grant is received.

Reasons: The definition of qualifying student in subsection 118.6(1) - which refers to a qualifying student “for a month [...] who in the month [...],” as well as our previous interpretation in document E 2015-0624271I7 of the term “program” in the context of paragraph 56(3.1)(b).

Technical Interpretation - Internal

7 September 2022 Internal T.I. 2022-0931081I7 - Retroactive support payments

Unedited CRA Tags
56.1(4) "support amount"; 60.1(3);
Summary Under
Tax Topics - Income Tax Act - Section 60.1 - Subsection 60.1(3)
application of s. 60.1(3) to payments already made in the current and preceding year
Summary Under
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b)
CRA respects the effect of a court order providing that a lump sum payment was in satisfaction of a retroactive periodic support obligation
Summary Under
Tax Topics - General Concepts - Effective Date
court order rendered a lump sum payment as being in satisfaction of a retroactively-created periodic support obligation

Principal Issues: 1) Can a court order create retroactive periodic support obligations?
2) If so, can those retroactive support obligations be deductible, if paid after or before the date of the order?

Position: 1) Yes, a court order can create retroactive periodic support obligations.
2) Yes, in certain circumstances.

Reasons: 1) It is our understanding that the courts are provided with legislative authority to make an order for support for periods before the date of the order and to frame the order such that the amounts are payable on a periodic basis.
2) Payments for spousal support that are made before the date of a court order or written agreement cannot be considered to be paid under the order or agreement, but can be deductible if they meet the requirements of 60.1(3). Amounts paid after the court order can be deductible if they meet the requirements of the definition of a "support amount"

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