Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-03-17 2 March 2000 External T.I. 1999-0007515 F - CONTRAT DE RENTE PRESCRIT-HYPOTHEQUE Income Tax Regulations - Regulation 304 - Subsection 304(1) - Paragraph 304(1)(c) a PAC can be encumbered by a hypothec
24 February 2000 External T.I. 1999-0009925 F - T1135 - Déclarations générales Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property - Paragraph (a) location of corporate debt or shares generally is the place of residence of the corporation
9 November 1999 External T.I. 9906255 F - CALCUL DE L'IMPOT P. IV - 55 Income Tax Act - Section 186 - Subsection 186(1) - Paragraph 186(1)(b) s. 55(2) reduced the amount of the deemed dividend received for s. 186(1)(b)(i) purposes
2000-03-03 8 February 2000 Internal T.I. 2000-0003677 F - CHANGEMENT D'EXERCICE Income Tax Act - Section 249.1 - Subsection 249.1(1) - Paragraph 249.1(1)(b) - Subparagraph 249.1(1)(b)(ii) spousal partnership could not change its year end to March 31
15 February 2000 Internal T.I. 2000-0004477 F - MARIE ET SUBVIENT AUX BESOINS Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a) less wealthy spouse can provide support (prior to any marriage breakdown)
10 February 2000 External T.I. 1999-0002765 F - APPLICATION DE LA LOI Income Tax Act - Section 129 - Subsection 129(6) Norco Developments does not support treating rental income paid by one partnership to another as rent paid by a partner to itself as partner of the recipient partnership
11 February 2000 External T.I. 1999-0003275 F - AIDE FINAN. VERGLAS-ERABLIERE Income Tax Act - Section 54 - Proceeds of Disposition - Paragraph (f) inclusion under (f) of compensation for damages for destroyed maple trees except re repair expenses including consultants’ fees
Income Tax Act - Section 43 - Subsection 43(1) ACB of maple trees destroyed by ice storm determined based on relative number of taps
Income Tax Act - Section 248 - Subsection 248(1) - Property maple trees, although immovable property, were separate capital properties from the land
11 February 2000 External T.I. 1999-0003965 F - DEPENSES ENGAGEES-PROVISIONS Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense reserve for future replacement of building components not currently deductible
28 January 2000 Internal T.I. 1999-0006507 F - ALLOCATIONS PERIODIQUES Income Tax Act - Section 60.1 - Subsection 60.1(3) application of s. 60.1(3) to pre-divorce payments
16 February 2000 External T.I. 1999-0008435 F - Société associées Income Tax Act - Section 256 - Subsection 256(1.3) application of s. 256(1.3) was insufficient to create a control group
Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(f) - Subparagraph 256(1.2)(f)(ii) deemed holding of shares of corporation by each beneficiary of a family trust
18 February 2000 Internal T.I. 1999-0008977 F - ETABLISSEMENT DOMESTIQUE AUTONOME Income Tax Act - Section 248 - Subsection 248(1) - Self-Contained Domestic Establishment shared basement and interior connecting door were not enough to make one dwelling unit
21 February 2000 Internal T.I. 1999-0012487 F - REER REGLEMENT D'UNE LITIGE Income Tax Act - Section 146 - Subsection 146(8) damages could not be transferred to RRSP to the extent they related to a loss of the annuitant
4 February 2000 Internal T.I. 1999-0012847 F - CII Majore - Fusion Income Tax Act - Section 127 - Subsection 127(10.2) computation of expenditure limit following amalgamation of associated corporations
15 February 2000 External T.I. 1999-0015155 F - SOCIETE EXPLOITANT UNE PETITE ENTRE. Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation corporation leasing its realty to a related active business CCPC could qualify
20 December 1999 Internal T.I. 9921307 F - GAINS DE PARIS SPORTIFS Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit net sports betting winnings were from a business
2000-02-18 31 January 2000 External T.I. 1999-0002695 F - SER. D'AIDE CONC. LA SANTE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) exception for health counselling services
3 February 2000 External T.I. 1999-9909275 F - FRAIS DE PLACEMENTS Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) pro-rating of capital cost based on investment-use portion
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Oversight or Investment Management investment advisory subscription costs were capital expenditures
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose automobile expense not deductible from property income
22 December 1999 Internal T.I. 9921477 F - CREDIT EQUIV. POUR PERS. ENTIRE. A CHARGE Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) secondary caregiver responsibility can entitle to the credit
2 November 1999 Internal T.I. 9923277 F - PARTICIPATION INDIVISE - TEST POUR 1100(14) Income Tax Regulations - Regulation 1100 - Subsection 1100(14) qualitative and quantitative test applied re the use test
30 November 1999 Internal T.I. 9924657 F - BFT Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits uniforms were manufactured for sale notwithstanding that customer supplied the fabric
Income Tax Regulations - Regulation 5202 - Cost of Manufacturing and Processing Labour amounts paid to subcontractors were excluded
8 December 1999 External T.I. 9924785 F - ASSOCIÉ DÉTERMINÉ Income Tax Act - Section 248 - Subsection 248(1) - Specified Member - Paragraph (a) limited partners were specified members notwithstanding that their shareholders took an active part in the partnership business
14 January 2000 Internal T.I. 9927897 F - OPERATIONS SUR MARCHE A TERME Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives speculator could change from capital treatment to income method for his commodity futures transactions
Income Tax Act - Section 261 - Subsection 261(2) - Paragraph 261(2)(b) fixed or average exchange rate could be used for the year’s US commodity futures transactions
22 December 1999 Internal T.I. 9931176 F - DÉFINITION - DÉPENSE DE MAIN D'OEUVRE Income Tax Act - Section 125.4 - Subsection 125.4(1) - Labour Expenditure chef’s salary and legal, accounting and insurance costs were not directly attributable (i.e., in immediate relation) to the specified CFVP production stages
2000-02-04 24 January 2000 External T.I. 1999-0008275 F - APPLICATION DU PARAGRAPHE 75(2) Income Tax Act - Section 75 - Subsection 75(2) inclusion of settlor as one of three trustees would not by itself engage s. 75(2)/ s. 75(2) necessarily applies if the settlor is the sole trustee
20 January 2000 External T.I. 9918035 F - SOCIETE DE PERSONNES RATTACHEE Income Tax Act - Section 15 - Subsection 15(2.1) partnership between 5 equal individual partners likely would be connected with such individuals qua shareholders of their respective corporations that formed a second partnership
Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) partnership between 5 equal individual partners likely did not deal at arm’s length with such individuals qua shareholders of their respective corporations that formed a second partnership
13 January 2000 Internal T.I. 9931087 F - ENFANT MINEUR - ACHAT D'UNE RENTE Income Tax Act - Section 60 - Paragraph 60(l) - Subparagraph 60(l)(ii) - Clause 60(l)(ii)(B) example of 14-year old receiving 48-payment monthly annuity
5 January 2000 Internal T.I. 9931817 F - TRANSFER D'UNE POLICE D'ASSURANCE-VIE Income Tax Act - Section 15 - Subsection 15(1) s. 15(1) benefit on distribution of life insurance policy to shareholder
2000-01-21 10 January 2000 External T.I. 9908665 F - PROGRAMME IMMIGRANT INVESTISSEUR Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation an asset pledged as security for a long-term debt of the business is not in itself considered to be used in that business
10 January 2000 External T.I. 9908925 F - FRAIS DE VOYAGE DU CONJOINT Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) reimbursement of family’s travel expenses when professor is on continuing education leave, is a taxable benefit
4 October 1999 Internal T.I. 9909897 F - MONTANT PENSION DIMINUE TEMPORAIREMENT Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day increased amount was not pursuant to a consent judgment since its dollar quantum was not specified
12 January 2000 External T.I. 9910105 F - PRIS PAR DES PERSONNES/HUMAN CONSUMP Income Tax Act - Section 67.1 - Subsection 67.1(1) wine tasting was a human consumption activity
10 September 1999 Internal T.I. 9911747 F - ACTIONNAIRES D'UNE SOCIÉTÉ General Concepts - Ownership incorrect disclosure to regulatory body did not affect the ownership of shares of a management services corporation through the two architects’ respective holding companies

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