Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-12-08 3 November 2000 Internal T.I. 2000-0049127 F - CONJOINT DE FAIT DECEDE-CHOIX Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner an individual’s common–law partner election could be made by his executor
Income Tax Act - Section 248 - Subsection 248(1) - Person a person can make an election through his executor
Income Tax Act - Section 85 - Subsection 85(1) election by a person can be made by his executor
27 November 2000 Internal T.I. 2000-0054447 F - Interprétation installation - emploi Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(b) - Subparagraph 122.3(1)(b)(i) - Clause 122.3(1)(b)(i)(B) installation” can include software coordination and implementation
1 December 2000 Internal T.I. 2000-0055167 F - fiscal year Income Tax Act - Section 249.1 - Subsection 249.1(7) year end change not granted to extend period of CCPC status
5 December 2000 External T.I. 2000-0055815 F - Grief réglé après décès Income Tax Act - Section 5 - Subsection 5(1) retroactive salary adjustment that was not determined by tribunal until after employee’s death not taxable to him or estate (although heirs were taxable on interest component)
Income Tax Act - Section 70 - Subsection 70(2) retroactive salary adjustment that was not determined by tribunal until after employee’s death was not a right or thing at death
10 November 2000 External T.I. 1999-0008375 F - Associates corporations Income Tax Act - Section 186 - Subsection 186(2) example of s. 186(2) also encompassing de jure control
16 November 2000 External T.I. 1999-0009895 F - Revenu protégé - voiture de tourisme Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) computing safe income on hand where ECE realized, scrapped depreciable property, borrowing cost incurred or disposition of passenger vehicle
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees reorganization expenses are eligible capital expenditures (now Class 14.1)
Income Tax Act - Section 13 - Subsection 13(2) overview of ss. 13(2) and 20(16.1)
2000-11-24 16 November 2000 External T.I. 2000-0035815 F - OPTION D'ACHAT D'ACTION General Concepts - Effective Date CCRA could not accommodate re-doing the exercise of stock options
9 November 2000 External T.I. 2000-0038955 F - CLAUSE DE CAPACITE DE GAIN Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) ascertaining 5-year earnout period / meaning of “calculated with certainty”
7 November 2000 External T.I. 2000-0040615 F - OPTIONS ET CLAUSE DE CAPACITE DE GAIN Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) IT-426 cost-recovery method not available where earnout is embedded in the variable proceeds received for the granting of a share-sale option with nominal exercise price
Income Tax Act - Section 49 - Subsection 49(1) granting of earnout option may require full recognition under s. 49(1) on grant date/ legal form of option v. share sale generally followed
15 November 2000 External T.I. 2000-0041165 F - Action admissible de petite entreprise Income Tax Act - Section 104 - Subsection 104(21.2) - Paragraph 104(21.2)(b) beneficiary is deemed to have disposed of the QSBCS
7 November 2000 External T.I. 2000-0041815 F - ALLOC. POUR FRAIS DE DEPLACEMENT Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(x) payment of fixed allowance for travel falling within a specified kilometers range did not satisfy s. 6(1)(b)(x)
3 November 2000 External T.I. 2000-0047535 F - CHNT USAGE-UN IMMEUBLE Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(b) - Subparagraph 13(7)(b)(ii) - Clause 13(7)(b)(ii)(B) change in use of unit in 4-plex from personal to rental and vice versa
Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) building of the taxpayer with 4 units treated as 4 separate properties for purposes of the change-in-use rules
31 October 2000 Internal T.I. 2000-0048427 F - PENSION ALIMENTAIRE-ARRERAGES Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount amount of support can be payable under a court order although the amount paid is less
10 November 2000 External T.I. 1999-0008335 F - inclusion revenu exonéré - convention fiscale Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(a) requirement to include a treaty-exempt receipt in income
2000-11-10 25 October 2000 External T.I. 2000-0017065 F - CONVENTION DE RETRAITE ET ASSURANCE Income Tax Act - Section 207.6 - Subsection 207.6(2) no Pt. XI.3 tax to RCA trust on withdrawals from the life insurance policy funding the RCA
13 October 2000 Internal T.I. 2000-0042477 F - depenses d'emploi-vendeur valeurs mobiliers Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(f) - Subparagraph 8(1)(f)(ii) requirement to perform duties away from the office can be implied
18 September 2000 Internal T.I. 2000-0043647 F - Perte transfert bâtiment personne affiliée Income Tax Act - Section 13 - Subsection 13(21.2) - Paragraph 13(21.2)(b) proceeds of disposition of a building are determined first under s. 13(21.1) before applying s. 13(21.2)(b)
Income Tax Act - Section 13 - Subsection 13(21.1) s. 13(21.1) applied first before stop-loss rule in s. 13(21.2) applied
2000-10-27 19 October 2000 External T.I. 2000-0027795 F - SOCIETES PRIVEES SOUS CONTROLE CDN Income Tax Act - Section 125 - Subsection 125(3) corporations controlled by the provincial Crown, required to share their business limit
Income Tax Act - Section 181.5 - Subsection 181.5(6) corporations controlled by the provincial Crown would not be required to share their capital deduction
Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation corporations controlled by the provincial Crown treated as CCPCs
Income Tax Act - Section 248 - Subsection 248(1) - Person provincial Crown is a person
23 October 2000 External T.I. 2000-0038305 F - REMBOURSEMENT DE PRIME CONJOINT MEME SEXE Income Tax Act - Section 146 - Subsection 146(8.1) election to have the deceased by a common-law partner could be made with deceased’s executor, thereby enabling a s. 146(8.1) election
2000-10-13 2 October 2000 External T.I. 2000-0015825 F - ACTIFS AUX FINS DE LA LOI Income Tax Act - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (c) a future income tax asset (including one not recognized on the balance sheet) must be taken into account for QSBCS and SBC purposes, but is not used in the business
Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation a future income tax asset is an asset for QSBCS and SBC purposes, but is not used in the business
18 September 2000 External T.I. 2000-0026805 F - PAIEMENTS DANS LE CADRE D'UN CONGEDIEMENT Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance payment in lieu of reasonable notice was s. 5 employment income
Income Tax Regulations - Regulation 102 - Subsection 102(1) reimbursed legal costs of dismissed employee paid by the employer are not subject to withholding if such costs were deductible under s. 8(1)(b)
3 October 2000 Internal T.I. 2000-0039997 F - VENDEAU-CONFERENCE ET CONGRES Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(f) - Subparagraph 8(1)(f)(v) costs of presentations to improve skills of salespeople who generated commissions to the taxpayer were not capital expenditures, cf. cost of attending conference
20 September 2000 External T.I. 2000-0043435 F - Associé quittant société de personnes Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) adjustments to avoid double taxation on a completed withdrawal from a partnership are considered first by the TSO, generally as part of an audit
2000-09-29 14 September 2000 External T.I. 2000-0023515 F - TAXE DE VENTE AVANTAGE IMPOSABLE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) payment by employer of sales tax on insurance premiums under an employee-funded sickness or accident insurance plan did not taint the plan
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) payment by employer of sales tax on insurance premiums under an employee-funded sickness or accident insurance plan is a taxable benefit
14 September 2000 External T.I. 2000-0037085 F - ALLOCATION DE RETRAITE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) a lump sum paid in satisfaction of an insurer's obligations under a wage loss replacement plan were taxable irrespective of whether paid as a lump sum and via the employer
Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) lump sum wage loss payments paid by an insurance company to the employer for on-payment were subject to source deductions

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