Income Tax Severed Letters - 2023-03-01

Technical Interpretation - External

22 December 2022 External T.I. 2021-0911271E5 - CEWS - ECRA - Timing of status as a publicly traded corporation

Unedited CRA Tags
125.7

Principal Issues: For the purpose of the ECRA definition in subsection 125.7(1) of the Act, when must an eligible entity be a publicly traded corporation (or be controlled by a publicly traded corporation)?

Position: The ECRA definition is relevant to an eligible entity for a qualifying period in which it is a publicly traded corporation (or is controlled by a publicly traded corporation).

Reasons: Text, context and purpose of the ECRA and subsections 125.7(14) and (14.1) of the Act.

5 December 2022 External T.I. 2021-0915921E5 - ELHT – Class of beneficiaries

Unedited CRA Tags
144.1(2)(e) and (f)
employee beneficiaries of a mooted EHLT form a single class if their benefit entitlements are reasonably similar
employees of a class can have the same rights even if their benefit entitlements differ

Principal Issues: Whether a group comprised of employees from multiple participating employers who are entitled to different benefit entitlements may constitute a class of beneficiaries for purposes of subparagraph 144.1(2)(e)(i) of the Act.

Position: Question of fact.

Reasons: A class of beneficiaries may be comprised of employees of several participating employers where all members of the class have identical rights under the trust and reasonably similar benefit entitlements.

Technical Interpretation - Internal

30 June 2022 Internal T.I. 2022-0936671I7 F - Frais de déplacement

Unedited CRA Tags
6(1)a), 6(1)b), 6(6)
one-time travel between a home office and the employer’s office was in the course of employment
per-kilometer allowances for one-time travel between home office and employer’s office qualified under s. 6(1)(b)(vii.1
one-time travel between home office and employer’s office did not qualify as travel away from the employer’s establishment
potential exclusion of allowances for meals and hotels paid for travel to a remote work site (an office) of the employer where the employees stay for 3 days

Principales Questions: Quel est le traitement fiscal de sommes versées à certains employés pour leurs frais de déplacement dans une situation donnée? / What is the tax treatment of amounts paid to certain employees for travel expenses in a given situation?

Position Adoptée: Selon les faits soumis, ces sommes ne devront généralement pas être incluses dans le calcul du revenu tiré d’une charge ou d’un emploi. / Based on the facts submitted, these amounts will generally not have to be included in the calculation of income from an office or employment.

Raisons: Application de la Loi à la situation donnée fondée sur la position de longue date de l’ARC. / Application of the Act to the given situation based on CRA’s long-standing position.