Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-08-18 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
5 July 2000 Internal T.I. 2000-0025487 F - PENSION ALIMENTAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount - Paragraph (a) written agreement must be what established the support obligation
25 July 2000 External T.I. 2000-0032715 F - Alinéa g) de catégorie 16 annexe II Regl. Income Tax Regulations - Schedules - Schedule II - Class 16 - Paragraph 16(g) truck could qualify notwithstanding that used to transport the taxpayer’s own retail sales at no separate charge
18 July 2000 External T.I. 2000-0033395 F - CONJOINT DE FAIT DE MEME SEXE Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount effective date of expansion of common-law partners to include same-sex couples
Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner effective date of expansion of common-law partners to include same-sex couples applied only after 2001 unless joint election made
20 July 2000 External T.I. 1999-0008445 F - Produit de Disposition Income Tax Act - Section 85.1 - Subsection 85.1(1) - Paragraph 85.1(1)(a) rules in s. 85.1(1)(a) applied to vendor RRSP
Income Tax Act - Section 85.1 - Subsection 85.1(1) - Paragraph 85.1(1)(b) cost to purchaser is determined under s. 85.1(1)(b) irrespective of gain elected to be recognized by vendor
23 September 1998 External T.I. 9800555 F - FIDUCIE SUCCESSIVE - FIDUCIE TESTAMENTAIRE Income Tax Act - Section 248 - Subsection 248(9.1) trusts for the minor children which, by will, were to receive a gift over of the remainder from a spousal trust established by that will, were deemed by s. 248(9.1) to be testamentary trusts
Income Tax Act - Section 108 - Subsection 108(1) - Testamentary Trust remainder trusts required by the will to be established for the children after the termination of the testamentary spousal trust were deemed to be testamentary trusts by s. 248(9.1)
2000-07-21 18 July 2000 External T.I. 2000-0015915 F - PTPE - INTERET PAYE POUR HONORER CAUTION Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) - Subparagraph 39(1)(c)(iv) no BIL on loan from bank to fund guarantee of former SBC’s debt or where subrogated debt of the former SBC arises from voluntary payment of its defaulted debt rather than under guarantee
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) s. 40(2)(g)(ii) applies where loan from bank to fund guarantee of former SBC’s debt or where subrogated debt of the former SBC arises from voluntary payment of its defaulted debt
18 July 2000 External T.I. 2000-0016015 F - REEA - LOCATION ET AUTRES SERVICES Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business question of fact whether a corporation’s activity of providing office space and support services was a SIB
14 July 2000 External T.I. 2000-0018725 F - TRANSFER ENTRE CONJOINT Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(ii) not appropriate to comment on an interest-deductibility issue under appeal
5 July 2000 External T.I. 2000-0019085 F - Mesure transitoire Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(e) - Subparagraph 55(5)(e)(iv) grandfathering to s. 55(5)(e)(iv) amendment applied where a pre-announcement shareholders’ agreement required shares to be redeemed after that date
General Concepts - Transitional Provisions and Policies a pre-announcement date shareholders’ agreement requiring share redemptions after the announcement date satisfied grandfathering relief for transactions required to be carried out
28 June 2000 External T.I. 2000-0020025 F - OSBL - Loi des compagnies, Partie 1A Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) share corporation can potentially qualify as a NPO
30 June 2000 External T.I. 2000-0026625 F - Exercice financier - 249.1 Income Tax Act - Section 249.1 - Subsection 249.1(1) - Paragraph 249.1(1)(b) - Subparagraph 249.1(1)(b)(ii) s. 249.1(1)(b)(ii)(C) does not apply where a member partnership was previously subject to s. 249.1(1)(b)(ii) but was not so subject when it became a member of this partnership
29 June 2000 External T.I. 2000-0026635 F - APPLICATION 40(3.12) SUITE A 98(6) Income Tax Act - Section 40 - Subsection 40(3.12) s. 98(6) permitted accessing of s. 40(3.12) after conversion of LP to general partnership
Income Tax Act - Section 98 - Subsection 98(6) s. 98(6) applied on conversion of limited partnership to general partnership
28 June 2000 External T.I. 2000-0028665 F - QUOTAS DÉTENUS DEPUIS MOINS DE DEUX ANS Income Tax Act - Section 85 - Subsection 85(1) taxpayer can order properties (e.g., milk quotas) disposed of on s. 85(1) partial rollover transaction so that the only capital gain is realized on CGD-eligible property
6 July 2000 External T.I. 2000-0029765 F - CREDIT TPS Income Tax Act - Section 122.5 - Subsection 122.5(5) - Paragraph 122.5(5)(c) GST credit cannot be paid after death
17 July 2000 External T.I. 2000-0031155 F - Approved Association Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(ii) - Clause 37(1)(a)(ii)(A) questions CCRA asks on requests for approval
2000-07-07 4 May 2000 Internal T.I. 2000-0007667 F - PENSION ALIMENTAIRE - DISCRETION Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount amounts paid were not support amounts where recipient was required to provide support showing their application to particular expenses
12 May 2000 Internal T.I. 2000-0008237 F - Round table question 6 - Quebec CGA Income Tax Act - Section 17 - Subsection 17(2) application of s. 17(2) to share subscription by Canco to wholly-owned CFA which lends that sum to a non-CFA FA
12 May 2000 Internal T.I. 2000-0008247 F - Loan to non-resident person Income Tax Act - Section 17 - Subsection 17(2) potential double taxation under s. 17(2)
9 March 2000 Internal T.I. 2000-0008257 F - Mandat d'inaptitude Income Tax Act - Section 256 - Subsection 256(1.4) - Paragraph 256(1.4)(a) s. 256(1.4) generally applies to a power of attorney
19 June 2000 External T.I. 2000-0011485 F - Déduction de primes d'assurance-salaire Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) requirements for employee-contribution and employer-contribution plan to be separate
27 June 2000 External T.I. 2000-0013565 F - DÉDUCTIBILITÉ DES PÉNALITÉS ET DES AMENDES Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose whether penalties such as under the AMPS are deductible is under review in light of 65302 case
4 July 2000 External T.I. 2000-0014725 F - REER - Placement étrangers Income Tax Act - Section 89 - Subsection 89(1) - Canadian corporation overview of Canadian corporation definition
7 July 2000 External T.I. 2000-0015455 F - Allocation de retraite Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance the principal shareholder continues as an officer, he is not considered to have retired, even if the corporation's business has been sold
9 February 2000 Internal T.I. 1999-0008067 F - CHANTIER PART.-EUROPE TEMPORAIRE Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) exemption not satisfied where stayed at same European home while moving from worksite to worksite/ only board and lodging allowances covered/ short rental in year ousted that year
16 June 2000 External T.I. 1999-0009945 F - Pertes droits acquis et actionnaire uniq Income Tax Act - Section 112 - Subsection 112(3) grandfathering not lost where a subsidiary acquired by the particular corporation after April 26, 1995, subscribes to a further life-insurance policy
9 June 2000 External T.I. 1999-0010015 F - Interaction entre 55(2) et 186(1) Income Tax Act - Section 55 - Subsection 55(2) - Paragraph 55(2)(a) deemed dividends arising under failed butterfly transaction gave rise to double taxation and no Part IV tax

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