Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2015-12-02 15 December 2014 Internal T.I. 2014-0547191I7 F - Chantier particulier
15 December 2014 Internal T.I. 2014-0544121I7 F - Chantier particulier Income Tax Act - Section 6 - Subsection 6(6) work engagement ceased to be temporary based on a change in circumstances
4 March 2015 Internal T.I. 2014-0527751I7 F - Soutien de revenu accordé aux individus Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(r) includes amounts received under the active employment measures of Emploi-Québec
18 February 2015 External T.I. 2012-0471731E5 F - Déductibilité du droit d’usage pour automobile Income Tax Act - Section 6 - Subsection 6(2) no reduction in benefit amount for benefits provided by employee to employer
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(f) reduced auto enjoyment not an expenditure
18 February 2015 External T.I. 2012-0466691E5 F - Revenu d’un Indien hors réserve Other Legislation/Constitution - Federal - Indian Act - Section 87 fact that work performed by non-reserve Indian was for benefit of reserve Indians was insufficient connecting factor
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) reimbursement of moving expenses not a taxable benefit if such moving expenses otherwise deductible under s. 62 which, in the case of multiple moves, can turn on whether there is ordinary residence at each location
Income Tax Act - Section 2 - Subsection 2(1) criteria for determining “ordinarily resides” under s. 62 (coterminous with “ordinarily resident” under s. 250(3))
Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation expenses re selling a Canadian home after a 2nd relocation abroad are non-deductible if no ordinary residence at 1st location abroad
2015-11-25 3 November 2015 External T.I. 2015-0584261E5 F - Blood relationship - step brother Income Tax Act - Section 252 - Subsection 252(1) - Paragraph 252(1)(c) step brothers are related
2015-11-11 30 September 2015 External T.I. 2015-0590501E5 F - Spousal sharing Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts gift allocation between spouses still permitted after 2015
15 September 2015 External T.I. 2015-0583221E5 F - Redemption by a cooperative of its own shares Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) no gain to cooperative corporation from redemption of its own preferred shares
2 October 2015 External T.I. 2015-0595111E5 F - Amount paid pursuant to 104(24) Income Tax Act - 101-110 - Section 104 - Subsection 104(24) amount payable can include a payment in kind if authorized by trust deed
2015-10-07 20 August 2015 External T.I. 2015-0581681E5 F - Non-resident trust rules Income Tax Act - Section 248 - Subsection 248(1) - Corporation Liechtenstein Foundation a trust
Income Tax Act - Section 94 - Subsection 94(1) - Connected Contributor Liechtenstein Foundation with Canadian-resident beneficiary not subject to s. 94(3)
2015-09-30 9 September 2015 External T.I. 2014-0563611E5 F - Call Centre - Location of the services performed Income Tax Regulations - Regulation 105 - Subsection 105(1) non-resident call centre not rendering services in Canada
2015-09-23 11 August 2015 External T.I. 2015-0592441E5 F - Test wind turbines Income Tax Regulations - Regulation 1219 - Subsection 1219(3) change to GPS coordinates does not affect 2013-0490631E5
2015-09-16 5 June 2015 Internal T.I. 2015-0569061I7 F - Non-interest-bearing loan to a controlled foreign affiliate Income Tax Act - Section 17 - Subsection 17(8.1) - Paragraph 17(8.1)(b) debt owing to CFA parent, which had funded active business assets and was assumed on absorptive merger, qualified under s. 17(8.1)(b)
25 June 2015 External T.I. 2014-0553181E5 F - Graduated rate estate Income Tax Act - Section 248 - Subsection 248(1) - Graduated Rate Estate only an estate, not a testamentary trust, can qualify
25 August 2015 External T.I. 2015-0571271E5 F - Affiliated Trusts under Paragraph 251.1(1)(h) Income Tax Act - Section 251.1 - Subsection 251.1(3) - Contributor deceased settlor of Trust B was an affiliated contributor to her brother, who contributed to Trust A
2015-09-02 18 June 2015 External T.I. 2015-0578071E5 F - Reimbursement of overpayment of QPIP benefits Income Tax Act - Section 60 - Paragraph 60(n) - Subparagraph 60(n)(v.1) no s. 60 deductions if non-resident
Income Tax Act - Section 4 - Subsection 4(2) s. 60 deduction denied for repayment of previous income inclusion
Other Legislation/Constitution - Federal - Financial Administration Act - Section 23 - Subsection 23(2) general criteria for granting remission
2015-08-19 24 June 2015 External T.I. 2015-0565951E5 F - Legatee by particular Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Beneficiary legatee by particular title is a beneficiary even if not an heir
Income Tax Act - 101-110 - Section 104 - Subsection 104(13) allocation of interest income of succession to legatee by particular title
23 June 2015 External T.I. 2015-0571801E5 F - Allocation of Capital Gains to Beneficiaries Income Tax Act - 101-110 - Section 104 - Subsection 104(21.2) allocation of QSBC gain to a beneficiary added after QSBC disposition
2015-08-12 5 July 2015 External T.I. 2015-0588201E5 F - Apportez vos appareils personnels / BYOD Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) fixed BYOD allowance not verified against receipts is taxable allowance
2015-08-05 3 March 2015 External T.I. 2014-0519981E5 F - Donation avec charge / Gift with a charge Income Tax Act - Section 248 - Subsection 248(1) - Property real estate property is one property
Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) gift of encumbered property
4 February 2015 External T.I. 2014-0551931E5 F - Crédit d'impôt pour études - résidents en médecine Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program Kandasam (re medical residents’ entitlement to education tax credits etc.) will be followed on similar facts
18 June 2015 External T.I. 2015-0580391E5 F - Achat et location d'oeuvres d'art Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(e) Class 8 treatment of works of art for Canadians
7 April 2015 External T.I. 2014-0552731E5 F - Apportez vos appareils personnels / BYOD Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) monthly payments re employee cell phone costs were allowances given no detailed receipts required
9 June 2015 External T.I. 2014-0554381E5 F - Copropriété par indivision - partage de biens Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) partition did not reset original date of acquisition of property in co-ownership
Income Tax Act - Section 248 - Subsection 248(20) retention of original acquisition date under s. 248(20)(b)
12 February 2015 External T.I. 2014-0560491E5 F - Article 22 Income Tax Act - Section 22 - Subsection 22(1) election not restricted to Canadian business
2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) non-owner/tenant to qualify must pay expenses on regular basis
29 April 2015 External T.I. 2014-0532691E5 F - Vente – immeuble - syndicat copropriétaire Income Tax Act - Section 248 - Subsection 248(1) - Corporation community of condominium owners is treated by the Civil Code as a legal person, and is a corporation
Income Tax Act - Section 15 - Subsection 15(1) distribution of gain to members of a condominium syndicate gave rise to a shareholder benefit
Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) a syndicate of condominium co-owners could qualify as a s. 149(1)(l) corporation, so that a capital gain realized by it on a condo sale would be exempt
5 February 2015 External T.I. 2014-0526991E5 F - Émission d'un T2202A Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) tuition fees determined on accrual basis

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