Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-09-29 14 September 2000 External T.I. 2000-0037085 F - ALLOCATION DE RETRAITE Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance a lump sum amount paid in satisfaction of salary insurance benefits could not be transmuted into a retiring allowance
2000-09-15 7 September 2000 External T.I. 2000-0015905 F - allocation pour repas Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) allowance is reasonable if it is determined on the basis of an estimate of the average costs incurred by employees on a regular basis
7 September 2000 External T.I. 2000-0017015 F - CALCUL DE LA SURTAXE Income Tax Act - Section 180.1 - Subsection 180.1(2) surtax computed on the higher of the Division E and E.1 amounts, both computed before deduction of the foreign tax credit and overseas employment tax credit
7 September 2000 External T.I. 2000-0018585 F - FRAIS DE STAGE COOPERATIF Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) co-op placement fees were not tuition
29 August 2000 Internal T.I. 2000-0023187 F - Société privée sous contrôle canadien Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation ultimate control of Opco was held by Pubco through an indirect wholly-owned subsidiary that was the general partner of an LP holding 2/3 of Opco’s voting shares
Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) GP generally controls a corporation whose voting control is held by a limited partnership
8 September 2000 External T.I. 2000-0023475 F - INDIEN EMPLOYE MIN AFFAIRS INDIENNES Other Legislation/Constitution - Federal - Indian Act - Section 87 earnings of a status Indian employed off-reserve by the Department of Indian and Northern Affairs were not exempted
13 September 2000 Internal T.I. 2000-0027557 F - REER AU PROFIT DU CONJOINT Income Tax Act - Section 146 - Subsection 146(1) - Spousal or Common-Law Partner Plan - Paragraph (a) - Subparagraph (a)(ii) no extension of the rule to a transfer from spousal plan via an RPP to the taxpayer’s RRSP, but GAAR might apply
31 August 2000 Internal T.I. 2000-0038757 F - ALLOCATIONS POUR FRAIS DE DEMENAGEMENT Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) first $650 of formula moving allowance (e.g., 2 weeks’ salary) was to be excluded from employment income
11 September 2000 External T.I. 2000-0045115 F - FERR TRANSFERT Income Tax Act - Section 60 - Paragraph 60(l) an individual's spouse may make a transfer from a spousal RRIF a non-spousal RRIF of the spouse (which then becomes a spousal RRIF)
Income Tax Act - Section 146.3 - Subsection 146.3(5.1) spousal RRIF status has relevance only for purposes of s. 146.3(5.1)
16 September 1999 Internal T.I. 9913460 F - CONF. CONS. TECHNIQUES - DOMMAGES Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Damages damages or costs paid to remediate environmental damage caused directly by a company’s operations would generally be deductible
2000-09-01 18 May 2000 Internal T.I. 2000-0006037 F - FRAIS D'ACQUISITION Income Tax Act - Section 9 - Timing commissions directly related to the acquisition of a life insurance policy are generally deductible in the year incurred
Income Tax Act - Section 18 - Subsection 18(9.02) limited scope of proposed s. 18(9.02)
24 August 2000 External T.I. 2000-0011785 F - CRÉDIT D'IIMPOT FAVORISANT LE DÉVELOPEMENT Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) Quebec tax credit not s. 12(1)(x) income until applied as an instalment or otherwise received
17 August 2000 External T.I. 2000-0025025 F - BIENS ETRANGERS - FONDS MUTUELS DERIVES Income Tax Act - Section 206 - Paragraph 206(1)(i) listing of rulings dealing with foreign property rulings for clone fund MFTs deriving their value from foreign derivatives
17 August 2000 External T.I. 2000-0029745 F - Amortissement-Equipememnt lazer epilation Income Tax Regulations - Regulation 1104 - Subsection 1104(2) - General-Purpose Electronic Data Processing Equipment laser hair removal equipment not general-purpose electronic data processing equipment as user could not modify the computer program underlying the device software
Income Tax Regulations - Schedules - Schedule II - Class 8 laser hair removal equipment included in Class 8 (not general-purpose electronic data processing equipment)
24 August 2000 Internal T.I. 2000-0034117 F - PROGRAMME DE RETRAITE ANTICIPÉE Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance amounts treated by employer as remuneration for CPP and EI purposes generally will not be retiring allowances
31 August 2000 External T.I. 2000-0035675 F - INSTITUT DE RECHERCHE AGRÉÉ Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(ii) - Clause 37(1)(a)(ii)(B) CCRA requires that a hospital research institute be separate from the hospital
8 June 2000 Internal T.I. 1999-0012817 F - Sociétés associées Income Tax Act - Section 256 - Subsection 256(6) s. 256(6)(b) was not satisfied because control also held to protect investment in building and because shares were to be purchased for cancellation rather than redeemed
Income Tax Act - Section 256 - Subsection 256(3) s. 256(3) does not apply where s. 256(6) does not apply
2000-08-18 24 May 2000 Internal T.I. 2000-0014047 F - Société publique - titres au comptoir Income Tax Act - Section 89 - Subsection 89(1) - Public Corporation - Paragraph (a) shares which trade over the counter do not qualify as listed on a stock exchange
31 July 2000 External T.I. 2000-0015925 F - ASSURANCE COLLECTIVE MALADIE ACCIDENTS Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) group sickness or accident insurance plan cannot be based in part on loss of corporate retained earnings
2 June 2000 Internal T.I. 2000-0016087 F - SECTION DE LA LOI128(2)E Income Tax Act - Section 128 - Subsection 128(2) - Paragraph 128(2)(g) - Subparagraph 128(2)(g)(i) pre-discharge NCLs cannot be carried forward to taxation years after the discharge
31 July 2000 Internal T.I. 2000-0017597 F - COMMISSION-POLICES D'ASSURANCE-VIE Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit commissions of a life insurance salesperson on acquiring an annuity contract or segregated fund policy are not exempted under IT-470R, para. 27
31 July 2000 External T.I. 2000-0022555 F - FRAIS DE DÉMÉNAGEMENT-RÉS. TEMPORAIRE Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation temporary new residence ignored if shift of ordinary residence is to permanent residence
13 June 2000 Internal T.I. 2000-0027577 F - CORRECTION PARTAGE VS SOULTE Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv) amounts under a settlement agreement compensating for additional interest on an excessive mortgage assumption amount was income under s. 12(1)(x)(iv) rather than proceeds
12 July 2000 Internal T.I. 2000-0027857 F - PDTPE - COOPÉRATIVE Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) s. 50(1) ABIL could be claimed on members’ shares of cooperative in reliance on 12-month SBC lookback rule
Income Tax Act - Section 136 - Subsection 136(1) share of cooperative corporation was share of a CCPC
29 June 2000 Internal T.I. 2000-0028067 F - provision pour revenu année du décès Income Tax Act - Section 150 - Subsection 150(4) executor required to file a supplementary return under s. 150(4) in light of s. 34.2(8) deduction
30 June 2000 Internal T.I. 2000-0029917 F - Dépense en capital - arbres fruitiers Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Current expense vs. capital acquisition Archambault was contrary to the CCRA position as to the deductibility of replacement tree costs
24 July 2000 Internal T.I. 2000-0031567 F - TRAVAIL DE NATURE TEMPORAIRE Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) CCRA position on “temporary”
27 July 2000 Internal T.I. 2000-0033137 F - RÉSIDENCE ACCUEIL-PRESTATION ASS. SOC. Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) beneficiaries cannot be housed in an adjoining unit and homeowner can generate a profit
27 July 2000 Internal T.I. 2000-0033697 F - ALLOCATIONS VERSEES A DES STAGIAIRES Income Tax Act - Section 6 - Subsection 6(6) full amount of allowances received by interns to cover overseas placements could be exempted under s. 6(6)
2000-08-04 14 July 2000 External T.I. 2000-0015245 F - ÉTUDIANT A TEMPS PLEIN - T2202A Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) following of institution's policy for recognizing full-time students
10 July 2000 Internal T.I. 2000-0022027 F - OBLIGATION LÉGALE DE PAYER UNE DÉPENSE Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) not contingent if only uncertainty as to timing of payment and not as to obligation to pay
4 July 2000 Internal T.I. 2000-0022097 F - Allocation de retraite - Nature du versement Income Tax Act - Section 60 - Paragraph 60(n) - Subparagraph 60(n)(iii) obligation to refund part of retiring allowance to employer pursuant to voluntary agreement generated a s. 60(n)(iii) deduction
10 July 2000 Internal T.I. 2000-0022907 F - Allocation de fin de carrière - revenu gagné Income Tax Act - Section 146 - Subsection 146(1) - Earned Income “end-of-career” allowances received by physician were earned income given his continued work
5 July 2000 Internal T.I. 2000-0024977 F - PENSION ALIMENTAIRE- DATE D'EXECUTION Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day interim support order that replaced separation agreement established a commencement day

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