Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2023-10-18 2022 Ruling 2022-0937661R3 F - 104(4) and pipeline transaction Income Tax Act - Section 84 - Subsection 84(2) pipeline transaction to raise the funds for the application of the CRA s. 104(5.8) GAAR position to an inter vivos trust used to try to avoid the 21-year deemed disposition
Income Tax Act - 101-110 - Section 104 - Subsection 104(5.8) GAAR applicable to trust holding a corporate beneficiary that was distributed property from an inter vivos trust approaching its 21st anniversary
Income Tax Act - Section 245 - Subsection 245(2) GAAR treated as self-applying
2023-10-11 9 June 2017 External T.I. 2017-0700961E5 F - Retenues à la source Income Tax Regulations - Regulation 100 - Subsection 100(3) - Paragraph 100(3)(c) no withholding where RCA pays retiring allowance to RRSP that is an s. 60(j.1) eligible amount or within the RRSP deduction limit
24 January 2023 External T.I. 2018-0753471E5 F - Supplément remboursable pour frais médicaux Income Tax Act - Section 122.6 - Adjusted Income adjusted income does not include income of spouse who died in the year
2023-09-20 5 July 2023 External T.I. 2022-0954271E5 F - Retention of books and records Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(iv) generally only the GL rather than ancillary journals or back-up are subject to the extended corporate accounting-record retention period
Income Tax Regulations - Regulation 5800 - Subsection 5800(1) - Paragraph 5800(1)(a) - Subparagraph 5800(1)(a)(v) special contract is one containing an unusual provision
2023-09-13 11 September 2017 External T.I. 2017-0706851E5 F - Changement partiel d'usage - Immeuble locatif Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c) - Subparagraph 45(1)(c)(i) partial change-of-use rules applied when a non-resident with a s. 216 rental triplex immigrates to Canada and moves into one of the units
Income Tax Act - Section 216 - Subsection 216(1) previous s. 216 use of property taken into account, following immigration to Canada, under ss. 13(7)(d)(ii) and 45(1)(c)(i)
2023-09-06 10 February 2022 External T.I. 2019-0819651E5 F - Pension from China Treaties - Income Tax Conventions - Article 19 pension from China paid to former civil servant now resident in Canada was not exempted under Art. 18 of the Canada-China Treaty
2023-07-12 12 June 2023 External T.I. 2018-0750361E5 F - Transfert d’un terrain Income Tax Act - Section 152 - Subsection 152(1) CRA mandate is to interpret the ITA and not provide tax-planning advice
2023-06-28 13 March 2023 External T.I. 2019-0802271E5 F - Déduction supplémentaire prévue au sous-alinéa 110 Income Tax Regulations - Regulation 1100 - Subsection 1100(1) - Paragraph 1100(1)(c.1) transferring Class 14.1 property under s. 98(3) eliminates any additional Reg. 1100(1)(c.1)(i) CCA claims
2023-06-14 13 April 2023 External T.I. 2017-0684341E5 F - Perte au titre d’un placement d’entreprise Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) active business for SBC purposes can continue after regular business operations have ceased/ sale of debt for $1 to unrelated purchasers might be a non-arm’s length transaction
Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation a corporation may continue to qualify as an SBC well after it has in fact ceased to transact its business
Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) sale of debt for $1 in order to trigger a loss might be a NAL transaction
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose business does not cease until the prior commitments incurred in the course of the business are fulfilled
23 May 2023 External T.I. 2017-0713011E5 F - Avantages imposables relatifs aux automobiles ou autres véhicules Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(i) a minivan with a permanent reduction to a below-four seat capacity could be excluded from being an “automobile”
Income Tax Act - Section 6 - Subsection 6(2) - Element A - Paragraph A(a) driving to or from home as a result of responding to emergency calls is not personal use
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(k) travel of on-call employees between home and customer sites was not personal
2023-06-07 15 February 2023 External T.I. 2022-0934821E5 F - Paragraphes 1103(1) et 1101(5b.1) Income Tax Regulations - Regulation 1103 - Subsection 1103(1) Reg. 1103(1) election by partnership cannot extend to property included in a separate class under Reg. 1101(5b.1) election
Income Tax Regulations - Regulation 1101 - Subsection 1101(5b.1) Reg. 1101(5b.1) separate class status cannot be overridden by Reg. 1103(1) election
2023-05-31 8 March 2023 External T.I. 2017-0729871E5 F - Déduction supplémentaire prévue au sous-alinéa 110 Income Tax Regulations - Regulation 1100 - Subsection 1100(1) - Paragraph 1100(1)(c.1) transfer of Class 14.1 property on s 85 rollover basis eliminated the additional 2% CCA under Reg. 1100(1)(c.1)(i)
2023-05-24 12 January 2023 External T.I. 2020-0866661E5 F - Don d’une partie d’un intérêt dans une police d’as
15 May 2023 External T.I. 2023-0965261E5 F - Sommes retirées dans le cadre du RAP et CELIAPP Income Tax Act - Section 146.6 - Subsection 146.6(5) HBP withdrawals can be contributed to an FHSA
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 2, 2021-0895981C6 F - Don d’une partie d’un intérêt dans une police d’assurance-vie en faveur d’un organisme de bienfaisance enregistré Income Tax Act - Section 148 - Subsection 148(9) - Disposition implementing a life insurance interest sharing strategy may entail the entire policy’s disposition and uncertainties as to what interest is disposed of
2023-05-17 15 February 2023 External T.I. 2022-0953991E5 F - Paragraph 84.1(2)(e) and amalgamation Income Tax Act - Section 84.1 - Subsection 84.1(2) - Paragraph 84.1(2)(e) loss of s. 84.1(2)(e) safe harbour on an amalgamation of the purchaser and subject corporation
2023-04-05 4 January 2022 External T.I. 2015-0607531E5 F - Action admissible de petite entreprise Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (e) s. 110.6(1)(e) applies to successive share substitutions (including an amalgamation)
Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(14) - Paragraph 110.6(14)(f) - Subparagraph 110.6(14)(f)(i) s. 110.6(14)(f)(i) can apply to an amalgamation
2021 Ruling 2020-0847671R3 F - Transfert d'un immeuble Income Tax Act - Section 15 - Subsection 15(1) no s. 15(1) benefit on property transfer to shareholders for its nominal appraised FMV if indeed such FMV was suppressed by the low-rent long-term leases to the shareholders
General Concepts - Fair Market Value - Land no demurral re a property’s FMV being suppressed by long-term leases with nil net rents
Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) CBCA corporation which leased its property rent-free to its shareholders presented to CRA as an NPO
2023-03-29 23 January 2023 External T.I. 2020-0865161E5 F - SSUC/CEWS – Sous-alinéa 125.7(4)e)(i) et personne Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(e) electing taxpayer can receive amounts through third party where receipt on its behalf is established by agreement or statute
General Concepts - Payment & Receipt a cash-basis taxpayer can receive an amount when it is received through a third party
2023-03-22 23 December 2022 Internal T.I. 2021-0880421I7 F - SUCL - Dépenses de loyer admissibles Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Rent Expense - Variable A - Paragraph (b) - Subparagraph (b)(i) government assistance does not reduce interest
2023-03-08 16 January 2023 Internal T.I. 2020-0851561I7 F - SSUC/CEWS -– rémunération admissible et rémunérati Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Remuneration eligible remuneration for each qualifying period includes additions for vacation and sick leave, but excludes taxable benefits
Income Tax Act - Section 125.7 - Subsection 125.7(1) - Baseline Remuneration baseline remuneration includes additions for vacation and sick leave pay, and security allowances
2023-03-01 30 June 2022 Internal T.I. 2022-0936671I7 F - Frais de déplacement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) one-time travel between a home office and the employer’s office was in the course of employment
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) per-kilometer allowances for one-time travel between home office and employer’s office qualified under s. 6(1)(b)(vii.1
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) one-time travel between home office and employer’s office did not qualify as travel away from the employer’s establishment
Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) 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

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