Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2002-09-13 4 October 2002 Internal T.I. 2002-0139807 F - REMBOURSEMENT DE TPS Income Tax Act - Section 13 - Subsection 13(7.1) GST rebate claim reduced UCC pursuant to J of formula rather than under s. 13(7.1, since claimed after asset’s disposition
30 September 2002 Internal T.I. 2002-0152107 F - BRANCHEMENT A DES SERVICES PUBLICS Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) - Subparagraph 8(1)(c)(iii) utilities do not extend to cable, satellite TV and internet in light of s. 8(1) preamble
Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(g) utilities include cable, satellite TV and internet
2 October 2002 Internal T.I. 2002-0153417 F - REVENU D'EMPLOI ORGANISATION Income Tax Regulations - Regulation 8900 - Subsection 8900(1) - Paragraph 8900(1)(b) Montreal IFC not a prescribed organization
1 October 2002 Internal T.I. 2002-0154887 F - DEPENSES DE REPAS Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(g) simplified method not available for self-employed individuals
2002-08-30 13 August 2002 External T.I. 2002-0143255 F - Par. 70(6)(b) Income Tax Act - Section 70 - Subsection 70(6) - Paragraph 70(6)(b) retained income treated as capital for s. 70(6)(b) purposes in subsequent years/ direct payment of spouse’s expenses with express or implied consent is permissible
20 August 2002 External T.I. 2002-0145225 F - Contingent Right to Acquire Shares Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) s. 251(5)(b) not applied iteratively, where shareholders have a pro rata right to acquire another’s shares, and a contingent right to acquire those shares not taken up in the 1st round
17 September 2002 Internal T.I. 2002-0149147 F - SERVICES MEDICAUX-TEMOIGNAGE Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) physician’s court testimony was not medical services
13 September 2002 External T.I. 2002-0159525 F - Non-Arm's Length Sale of Shares Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) CCRA does not generally presume that an uncle and nephew do not deal at arm’s length
11 September 2002 External T.I. 2002-0161005 F - REÇU POUR DON - MUNICIPALITÉ Income Tax Act - Section 110.1 - Subsection 110.1(2) a local municipality incorporated under the Quebec Municipal Territorial Organization Act could issue receipts for gifts received
2002-08-02 12 August 2002 External T.I. 2002-0150095 F - Capital Dividend Account Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) surrogatum principle not applied to damages received from insurance company for alleged default in paying life insurance proceeds
16 August 2002 Internal T.I. 2002-0156577 F - ASSURANCE - INVALIDITE - PARITE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) previous contributions could be deducted from subsequent equalization adjustment received
2002-07-19 14 August 2002 External T.I. 2001-0116385 F - PARTAGE DE COMMISSIONS Income Tax Act - Section 56 - Subsection 56(2) a reasonable portion of mutual fund commissions received by a firm should be allocated to its representative who made the sales
13 August 2002 External T.I. 2002-0121295 F - PBR DES PARTS PRIVILEGIEES Income Tax Act - Section 43 - Subsection 43(1) sale of preferred and retention of common partnership units entailed part disposition of single property/ different s. 43 allocation methods possible
Income Tax Act - Section 248 - Subsection 248(1) - Property preferred and common partnership units were single property
6 August 2002 External T.I. 2002-0130735 F - DISPOSITION D'UN PERMIS Income Tax Regulations - Schedules - Schedule II - Class 14 licence to operate a seniors home was eligible capital property whereas related agreements with Ministry (that after a point were not automatically renewable) were Class 14 property
6 August 2002 Internal T.I. 2002-0130897 F - RECOMPENSES ES QUASI-MONETAIRES Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) gift cards and smart cards with spendable balances do not come within the ITTN 25 gifts policy
Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(d) s. 67.1(2)(d) exclusion inapplicable to meal or show ticket gifts within ITTN 25 gifts policy
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l) - Subparagraph 18(1)(l)(ii) s. 18(1)(l)(ii) applies irrespective whether the membership is an employer gift within the ITTN 25 gifts policy
9 August 2002 Internal T.I. 2002-0145817 F - TAUX DE DEDUCTION - PTPE - ANNEE 2000 Income Tax Act - Section 38 - Paragraph 38(c) BIL realized under s. 50 at end of year (2000) so that ½ an ABIL
2 August 2002 External T.I. 2002-0152445 F - RENTE VIAGERE ET CREDIT Income Tax Act - Section 118 - Subsection 118(7) - Pension Income - Paragraph (a) - Subparagraph (a)(i) an annuity that ceases upon attaining a specified age is not a “life annuity”
2002-07-05 10 September 1997 External T.I. 9704715 F - RÉCOMPENSE - PRIX D'EXCELLENCE EN XXXXXXXXXX Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) prize excluded because received in respect of employment
19 June 2002 External T.I. 2000-0020525 F - Article 19 Canada - France Tax Treaty Treaties - Income Tax Conventions - Article 19 question of whether French payer was a governmental instrumentality referred to group which could engage in competent authority matters
29 July 2002 External T.I. 2001-007075A F - DEPLACEMENT - TRAVAILLEUR FORESTIER Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) travel between home and forestry camp, but not between forestry camp and cutting sites, generally was personal
14 June 2002 External T.I. 2001-0103755 F - Cumulative Eligible Capital on Amalgamation Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(f) Amalco should not have 2 CEC adjustment times
19 June 2002 External T.I. 2002-0120035 F - Non Arm's Length Corporations Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(ii) 2 brothers’ respective corporations were related
30 July 2002 External T.I. 2002-0121435 F - categorie 16 - remorquage Income Tax Regulations - Schedules - Schedule II - Class 16 - Paragraph 16(g) towing of heavy vehicles and buses constitutes hauling freight
12 July 2002 External T.I. 2002-0127585 F - Legal Expenses, Compensation for Defamation Income Tax Act - Section 3 - Paragraph 3(a) damages received by employee for defamation were tax free if their character not misrepresented
Income Tax Act - Section 5 - Subsection 5(1) damages received by employee for defamation were not employment income if not deliberately mislabeled
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) legal fees incurred for employee to receive damages only for defamation were not deductible
4 July 2002 External T.I. 2002-0130675 F - Sec. 159 - Payments on Behalf of Others Income Tax Act - Section 159 - Subsection 159(2) purchaser’s lawyer not a legal representative of the vendor notwithstanding payment directions received from vendor
28 June 2002 Internal T.I. 2002-0132427 F - RDTOH Income Tax Act - Section 129 - Subsection 129(1) RDTOH reduced by dividend refund even if time limit for claiming the dividend refund has passed
19 July 2002 External T.I. 2002-0133535 F - PERTE APPARENTE CALCUL DU PBR Income Tax Act - Section 54 - Superficial Loss numerical illustration where series of partial dispositions, and acquisitions, of identical shares
18 July 2002 Internal T.I. 2002-0135177 F - TRANSPORT DE MARCHANDISES Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(g) goods include property not intended for sale, such as mail, but do not include securities
25 July 2002 Internal T.I. 2002-0139877 F - ASSURANCE INVALIDITE-PARITE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) contributions in years 2 and 3 could be deducted from subsequent parity adjustment to contribution made in year 1
31 July 2002 External T.I. 2002-0153135 F - FRAIS JUDICIAIRES Income Tax Act - Section 60 - Paragraph 60(o.1) amounts incurred by retiree association in suing pension fund not deductible under s. 60(o.1) unless incurred as agent for retirees
2002-06-21 21 June 2002 External T.I. 2001-0107705 F - Partie XIII et logiciels d'ordinateurs Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) exemption for shrink-wrapped software not applicable where it is downloaded
Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business question of fact whether software developer generating royalties has a specified investment business
5 July 2002 External T.I. 2002-0121115 F - CREDIT-BAIL Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property lessor rather than lessee under a financing lease was entitled to CCA
11 July 2002 External T.I. 2002-0126795 F - RESSOURCES INTERMEDIAIRES REVENU EX Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) contributions paid to a Quebec intermediate resource have been treated as means-based assistance

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