Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-01-21 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
4 November 1999 Internal T.I. 9912267 F - TRANSFERT CREDIT FRAIS DE SCOLARITÉ Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) non-resident student who is not a Canadian taxpayer does not generate tuition tax credits
Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer a taxpayer must be subject to assessment under Part I before being considered for the purposes of an ITA provision
11 October 1999 Internal T.I. 9913907 F - COURTIERS D'ASSURANCE-VIE COMMISSIONS Income Tax Act - Section 3 - Paragraph 3(a) commission of self-employed sales rep in acquiring insurance for personal coverage is not business income
11 January 2000 External T.I. 9916595 F - FRAIS MEDICAUX-CONSEILLERS GENETIQUES Income Tax Act - Section 118.4 - Subsection 118.4(2) genetic counsellor did not qualify as a medical practitioner
10 January 2000 External T.I. 9917635 F - FRAIS JURIDIQUES-PENSION ALIMENTAIRE Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees legal fees to modify rather than to enforce support were not deductible
1 September 1999 Internal T.I. 9917657 F - REVENU D'INTÉRÊTS ET BFT Income Tax Regulations - Regulation 5202 - Adjusted Business Income refund interest was not active business income
12 January 2000 Internal T.I. 9918467 F - CORRECTION PARTAGE VS. SOULTE Income Tax Act - Section 248 - Subsection 248(20) post-partition assumption by one party of the other’s mortgage was intended to correct an error in the delineation of each’s 50-50 share, and did not entail a disposition
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv) compensation for excess mortgage payments (including principal amortization) previously made on partitioned property was s. 12(1)(x)(iv) income
16 December 1999 Internal T.I. 9919007 F - PENSION ALIMENTAIRE DATE D'EXECUTION Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day pre-transition day agreement continued to govern the support amounts (no commencement day)
1 December 1999 Internal T.I. 9919237 F - RENTE VIAGERE-PENSION ALIMENTAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount lump sum support obligation that was required to be satisfied through the purchase of an annuity did not constitute periodic support
21 December 1999 External T.I. 9928755 F - INDEMNITE DE DEPART-DECES Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance retiring allowance paid to beneficiary of deceased employee is a death benefit
Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit retiring allowance paid after death was death benefit
6 January 2000 External T.I. 9929675 F - FUSION - CAPITAL VERSÉ ET PBR Income Tax Act - Section 87 - Subsection 87(4) transfer of individual’s directly held shares to his Holdco at a high elected amount followed by the 2 corporations’ amalgamation reflected in stepped-up ACB of Amalco shares
17 January 2000 External T.I. 9930235 F - ALLOCATION AUTO, CHANTIER PARTICULI Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) 3-year “insecure” assignment was not temporary
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) attending to union employees’ grievances was re the application of the contract (the collective agreement) rather than its negotiation
20 December 1999 External T.I. 9930245 F - COOPERATIVE DE CREDIT ET CAPITAL ACTIONS Income Tax Act - Section 248 - Subsection 248(1) - Share no difference between French and English definition of “share”/ interest in federation fund not a “share”
11 January 2000 External T.I. 9930695 F - VETEMENTS D'AVOCATS Income Tax Regulations - Schedules - Schedule II - Class 8 barristers’ gowns were Class 8 property
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) clothing must be acquired specifically for income-producing purpose
17 January 2000 External T.I. 9932865 F - ACTION APPROUVÉE - FONDS DE TRAVAILLEURS Income Tax Act - Section 127.4 - Subsection 127.4(1) - Approved Share - Paragraph (b) exclusion in para. (b) does not apply if the Taxation Act (Quebec) granted a tax credit to any taxpayer for the acquisition of shares
11 January 2000 External T.I. 9933115 F - REER FRAIS D'ADMINISTRATION REMBOURSES Income Tax Act - Section 146 - Subsection 146(1) - Premium reimbursement by annuitant of RRSP admin fee of the trust, is a premium
2000-01-07 22 December 1999 External T.I. 9905145 F - ÉTABLISSEMENT STABLE AU CANADA-MALAISIE Treaties - Income Tax Conventions - Article 5 Canadian parent that facilitated sales of its Malay sub could be a dependent agent
16 December 1999 External T.I. 9907425 F - REVENU D'ENTREPRISE - INDIEN Other Legislation/Constitution - Federal - Indian Act - Section 87 business of transporting Indians between the reserve and off-reserve health-care facilities was exempted
15 December 1999 External T.I. 9907635 F - REVENU GAGNÉ - AUGMENTATION ARTIFICIELLE Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) CCRA monitors whether there has been an artificial creation of safe income through not claiming CCA
5 November 1999 Internal T.I. 9907667 F - PROGRAMME DE FORMATION ADMISSIBLE Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program - Paragraph (a) employment insurance, and EI educational assistance, were not excluded and excluded, respectively
16 December 1999 External T.I. 9908945 F - REMBOURSEMENT DE FRAIS RELATIFS AUX ETUDES Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) reimbursement by new employer of tuition fees previously incurred by employee was taxable under s. 6(1)(a) or 6(3)
21 December 1999 External T.I. 9909645 F - PARTAGE TERRAINS, IMMEUBLE Income Tax Act - Section 248 - Subsection 248(21) - Paragraph 248(21)(c)) properties must have been subdivided in contemplation of the partition
9 December 1999 External T.I. 9910665 F - DETTE D'UN ACTIONNAIRE-HABITATION Income Tax Act - Section 15 - Subsection 15(2.4) - Paragraph 15(2.4)(e) loan to sole shareholder/employee received qua shareholder unless such a loan could be demonstrated to be received by employees
Income Tax Act - Section 15 - Subsection 15(2.4) - Paragraph 15(2.4)(f) reasonable repayment term determined by reference to ordinary business practice
12 October 1999 Internal T.I. 9912347 F - FORFAITAIRE FIN DE LA LOCATION Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense excess kilometre charges at conclusion of lease were not deductible until then
Income Tax Act - Section 67.3 - Paragraph 67.3(c) excess kilometre charges at conclusion of lease would have same effect under s. 67.3 formula as if allocated evenly over the lease
22 December 1999 External T.I. 9912615 F - PROGRAMME D'INVALIDITE DE LONGUE DUREE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) where employer pays the premiums but treats them as salary, the plan qualifies as an employee-pay-all plan; similarly if the premiums paid are taxable benefits
26 October 1999 Income Tax Severed Letter 991332B F - CLAUDE DE GARANTIE Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(a) warranty clause does not by itself cause a sales receipt to not be income
29 October 1999 Internal T.I. 9915337 F - PROGRAMME DE FORMATION ADMISSIBLE Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program - Paragraph (a) EI training allowances, but not EI benefits, were excluded
9 November 1999 Internal T.I. 9917947 F - RESIDENCE DES MEMBRES DU CLERGE Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) priest who was a chaplain satisfied the requirements
18 November 1999 Income Tax Severed Letter 9919576 F - REMISE PARTIELLE - 80 Income Tax Act - Section 248 - Subsection 248(27) ss. 248(7) and 80 applied at the time of agreeing to a partial debt settlement
Income Tax Act - Section 80 - Subsection 80(1) - Forgiven Amount new s. 80 rules now applied to a partial debt forgiveness at the time of the settlement agreement

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