Income Tax Severed Letters

This Week's Release

Ruling

2021 Ruling 2020-0865901R3 F - Post-mortem Hybrid Pipeline

Unedited CRA Tags
84(2), 245(2)
Summary Under
Tax Topics - Income Tax Act - Section 84 - Subsection 84(2)
pipeline involving a deferred distribution of portfolio assets from the corporation held on death

Principales Questions: 1) Whether subsection 84(2) applies to the proposed transactions. 2) Whether subsection 245(2) applies to the proposed transactions.

Position Adoptée: 1) No. Favorable ruling given. 2) No. Favorable ruling given.

Raisons: In accordance with the provisions of the Act and our previous positions.

Technical Interpretation - External

17 February 2022 External T.I. 2021-0882401E5 - Immigration and foreign life insurance policy

Unedited CRA Tags
70(5), (5.3), 104(4), 128.1(1), 148(9)
Summary Under
Tax Topics - Income Tax Act - Section 70 - Subsection 70(5.3)
the CSV-valuation rule in s. 70(5.3) applies to a foreign life insurance policy of a non-resident corporation whose shares were held by an immigrating individual
Summary Under
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(c)
s. 70(5.3) applied to valuation of shares of corp holding a foreign policy

Principal Issues: In a scenario where section 128.1 applies, would subsection 70(5.3) apply to deem the fair market value of a foreign life insurance policy to be its cash surrender value?

Position: General comments provided.

Reasons: Generally, subsection 70(5.3) assigns a life insurance policy a fair market value equal to the policy’s cash surrender value only when determining the fair market value of any property that is deemed to have been disposed of by an individual for purposes of subsections 70(5) and 104(4) and section 128.1 of the Act.

10 January 2022 External T.I. 2021-0920241E5 - Class Action Settlement Funds

Unedited CRA Tags
3, 12(1)(c), 56(1)(a.3), 56(1)(u), 81

Principal Issues: Whether payments received by the individual Class Members, under the Yeo v. Ontario settlement agreement, would be included in the income of the recipients.

Position: The amounts to be paid are not included in income under the Act.

Reasons: The amounts are not income from a source.

9 November 2021 External T.I. 2021-0878811E5 - Employee benefit - COVID testing

Unedited CRA Tags
6(1)(a)

Principal Issues: Whether employer-paid COVID testing results in a taxable benefit for employees.

Position: An employee does not receive a taxable benefit in connection with employer-provided COVID testing when the results are mainly for the use of the employer.

Reasons: The employee does not receive an economic advantage in these circumstances.

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