Income Tax Severed Letters

This Week's Release

Technical Interpretation - External

18 July 2022 External T.I. 2021-0887121E5 - Feeder Cattle Loan Guarantee Program

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory
members of co-op were likely the beneficial owners of cattle purchased with co-op financing notwithstanding that the documents accorded legal and beneficial ownership to the co-op
Summary Under
Tax Topics - General Concepts - Ownership
members of a corporate co-op likely were the beneficial owners of the co-op cattle inventory notwithstanding the documentation’s contrary label
Words and Phrases
beneficial ownership legal ownership

Principal Issues: Under the XXXXXXXXXX Loan Guarantee Program, can members of a feeder cattle finance co-operative treat cattle as inventory for tax purposes?

Position: Depends who has beneficial ownership of the cattle.

Reasons: Beneficial ownership is a question of fact which will depend on who has the primary attributes of beneficial ownership and has entitlement to the possession, use, risk and control of the cattle.

21 April 2022 External T.I. 2021-0885901E5 - T2202

Unedited CRA Tags
ITA: Subsections 118.5 (1), 118.5(1.1), 118.6(1), 220(2.1). 203 of the IT Regulations..

Principal Issues: 1) Whether a T2202 is required to be issued to a student enrolled in inflight training. 2) Whether an educational institution can issue a T2202 on behalf of another educational institution.

Position: Question of fact. see response.

Reasons: 1) DEIs in Canada are required to file a T2202 in respect of each qualifying student enrolled at that DEI. In order for a student to meet the definition of a qualifying student the program must provide that each student spend not less than 12 hours in the month on courses in the program. 2) Where an agency agreement exists and allows one educational institution to act on behalf of the other educational institution, the first educational institution may be able to issue the T2202 on behalf of the second educational institution, provided that there is a program of study and as part of that program of study the second educational institution delivers courses as part of that program and all the requirements of the Act have been met.

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