Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2001-09-28 20 September 2001 External T.I. 2001-0070705 F - ETABLISSEMNT DOMESTIQUE AUTONOME Income Tax Act - Section 18 - Subsection 18(12) work premises attached to principal residence with the same municipal address likely were part of the individual’s self-contained domestic establishment
Income Tax Act - Section 248 - Subsection 248(1) - Self-Contained Domestic Establishment self-contained domestic establishment is a living unit with restricted access containing a kitchen, bathroom, and sleeping facilities
11 October 2001 Internal T.I. 2001-0079197 F - pension alimentaire Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (b) - Subparagraph (b)(ii) suspension of support did not trigger a commencement day
Income Tax Act - Section 56.1 - Subsection 56.1(3) post-May 1997 temporary custody order triggered a commencement day
16 August 2001 Internal T.I. 2001-0079317 F - RESIDENCE PRINCIPALE DEMI-HECTARE Income Tax Act - Section 54 - Principal Residence - Paragraph (e) exemption could be claimed only for one lot/ CCRA does not normally challenge contribution to enjoyment of residence of under ½ hectare if no commercial use
2 May 2001 Internal T.I. 2001-007939 F - CONVENTION D'EMISSION D'ACTIONS Income Tax Act - Section 7 - Subsection 7(2) whether s. 7(2) applied turned on whether shares were held as trustee
3 May 2001 Internal T.I. 2001-0081837 F - BILLET CONVERTIBLES PRINCIPAL Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(f) corporation was considered to have paid an amount on conversion of convertible notes equal to their face amount and stated capital of the issued shares
18 September 2001 Internal T.I. 2001-0082997 F - COTISATIONS PATRONALES REGIME DIFFERES Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense Fédération case does not impact the deductibility of contributions to various deferred compensation plans
8 October 2001 Internal T.I. 2001-0086177 F - FRAIS DE SCOLARITE Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) - Subparagraph 118.5(1)(a)(ii.2) - Clause 118.5(1)(a)(ii.2)(B) English instruction did not qualify as occupational development under s. 118.5(1)(a)(ii.2)
19 September 2001 External T.I. 2001-0086545 F - IMMEUBLE VENDU A PERTE Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) - Subparagraph 13(7)(e)(i) s. 110.6(19) election on building could result in subsequent terminal loss
17 July 2001 External T.I. 2001-0091015 F - RISTOURNES DE COOPERATIVES DE TRAVAILLEURS Income Tax Act - Section 135 - Subsection 135(4) - Allocation in Proportion to Patronage worker cooperative could deduct patronage dividends to members
20 July 2001 External T.I. 2001-0092425 F - PLACEMENTS ADMISSIBLES SPCC Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j.1) overview re RRSP of sole shareholder of mortgage issuer
30 August 2001 External T.I. 2001-0093645 F - FRAIS IMPUTE A UN REER LORS D'UN RETRAIT Income Tax Act - Section 146 - Subsection 146(8) no annuitant benefit where RRSP bears an admin fee on a withdrawal
16 August 2001 External T.I. 2001-0093715 F - ALLOCATION DE RETRAITE ET RAP Income Tax Act - Section 146 - Subsection 146(5) - Paragraph 146(5)(a) - Subparagraph 146(5)(a)(iv.1) 90-day HBP rule does not apply to premiums for which s. 60(j.1) deduction is claimed
23 August 2001 External T.I. 2001-0095015 F - ALLOCATION DE RETRAITE Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance retiring allowance can be received in instalments and well in advance of planned termination date
18 September 2001 External T.I. 2001-0095265 F - TAXE SUR LE CAPITAL Income Tax Act - Section 181.2 - Subsection 181.2(3) - Paragraph 181.2(3)(c) outstanding cheques are not loans or advances, but they reduce the debts of which they are repayment only to the extent reflected in the balance sheet
General Concepts - Payment & Receipt in Quebec, a cheque is not payment until the debtor’s account is debited
17 August 2001 External T.I. 2001-0095645 F - PRET HYPOTHECAIRE INTERETS Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) administratively splitting a mortgage loan into 2 components does not allow the principal repayments to be allocated first to repayment of the loan’s ineligible portion
29 August 2001 External T.I. 2001-0097485 F - DEDUCTION DE FRAIS DE SURVEILLANCE Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb) supervisory fees paid to intermediary between portfolio manager and taxpayer were non-deductible
13 September 2001 External T.I. 2001-0097675 F - COUT INDIQUE REVENUS A RECEVOIR Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount - Paragraph (b) cost amount of shares not increased by dividend receivable, and of loan, not increased by accrued interest
11 October 2001 External T.I. 2001-0100245 F - POLICE EXEMPTEE ASSUREUR NON-RESIDENT Income Tax Regulations - Regulation 306 - Subsection 306(1) information required to verify that a policy issued by a non-resident insurer is an exempt policy does not exist
Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) s. 128.1(1) applicable to life insurance policy of non-resident insurer to a non-resident policyholder’s immigration
2 October 2001 External T.I. 2001-0100355 F - ALLOCATION DE RETRAITE ET REER Income Tax Act - Section 146 - Subsection 146(5.1) retiring allowance could be contributed both to the RRSP of the contributor’s spouse within the s. 146(5.1) contribution limit and to the contributor’s own RRSP using s. 60(j.1)
2 October 2001 External T.I. 2001-0102655 F - T5008 - AGENT DE L'ACHETEUR Income Tax Regulations - Regulation 230 - Subsection 230(2) trader or dealer is not required to file a T5008 re purchases made for clients
Income Tax Regulations - Regulation 230 - Subsection 230(6) purchase made as agent does require filing a T5008
2001-09-14 24 May 2001 Internal T.I. 2000-0047827 F - PENSION ALIMENTAIRE-CLAUSE RETROACTIVE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (a) subsequent judgment that varied support in divorce judgment caused a commencement day/ retroactive effective date of consent judgment not respected
General Concepts - Effective Date consent judgment that purported to be retroactive did not have retroactive effect
Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount payment of arrears of periodic support would be periodic support under the related pre-May 1997 consent judgment
30 August 2001 External T.I. 2000-0058425 F - FRAIS DE DEPLACEMENT Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) travel expense allowances received to preside at municipal court sessions might not be taxable
Income Tax Act - Section 5 - Subsection 5(1) allowances for time spent travelling would be taxable
25 April 2001 Internal T.I. 2000-0060537 F - DATE D'EXECUTION=JUGEMENT TEMPORAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day temporary judgment had a commencement day, but on its cancellation by a final judgment, the pre-May. 1997 status of the initial judgment may have been restored
7 June 2001 Internal T.I. 2000-0060747 F - PROPOSITION CONCORDATAIRE - PTPE Income Tax Act - Section 248 - Subsection 248(1) - Disposition - Paragraph (b) - Subparagraph (b)(ii) discharge of unsecured debt owing to debtor’s shareholder under bankruptcy proposal was a disposition
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) non-interest-bearing advances made by shareholder for income-producing purpose given Byram
28 February 2001 Internal T.I. 2000-0061667 F - COTIDATIONS-ALLOC. FIN DE CARRIERE Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(i) professional dues not deductible from end-of-career allowance received by physician
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) union dues paid to the Quebec doctors’ federations were deductible from retirement allowances received as business income but not as retiring allowances
Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance end-of-career allowance was retiring allowance
31 August 2001 External T.I. 2000-0062435 F - CREDIT EQUIVALENT-PENSION ALIMENTAIRE Income Tax Act - Section 118 - Subsection 118(5) - Paragraph 118(5)(a) s. 118(5)(a) precluded s. 118(1)(b) credit for joint-custody child where support paid
21 June 2001 Internal T.I. 2001-0064177 F - FRAIS MEDICAUX-AMBULANCE AERIENNE Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(f) costs of air ambulance between hospitals qualified
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) costs of medical personnel on air ambulance between hospitals qualified
19 July 2001 External T.I. 2001-0064315 F - OUTILS-TRAVAILLEURS FORESTIERS Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) costs of tools (other than power saws) cannot be deducted under s. 8(1)(i)(iii)

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