Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-09-04 5 April 2013 External T.I. 2012-0463351E5 F - Frais médicaux - déplacements hors du pays Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) it may be reasonable for the patient to seek U.S. medical attention even where Canadian doctors are available
17 June 2013 External T.I. 2012-0465031E5 F - Paiements pour publicité sur un véhicule Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) taxable benefit from being paid to display company logo on car
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(x) being paid separately for displaying company logo on car may render a Reg. 7306 allowance unreasonable
3 June 2013 External T.I. 2013-0486911E5 F - Frais de déménagement- réinstallations multiples Income Tax Act - Section 62 - Subsection 62(1) where successive moves from Residences A, B and C, expense moving from B to C are non-deductible if taxpayer did not ordinarily reside at Residence B
Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(f) inspection fee for new residence not included
28 March 2013 External T.I. 2012-0465171E5 F - Frais médicaux - technicien en orthophonie Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) services of speech therapy technician ineligible
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) services of speech therapy technician, who supplemented speech-language pathologist’s services, were ineligible as being unsupervised by a doctor
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(o) services of speech therapy technician did not assist in diagnosis
13 March 2013 Internal T.I. 2013-0480511I7 F - Canadian resource property Income Tax Act - Section 66 - Subsection 66(15) - Canadian Resource Property government agency charge for its costs in conducting environmental assessment before granting exploration permit were included in CDE
15 April 2013 Internal T.I. 2012-0471161I7 F - Avantage imposable - Taxable Benefit Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) lifetime transportation passes to retired bus company directors are non-taxable
5 April 2013 External T.I. 2013-0478271E5 F - Frais médicaux- déplacements- pénurie de médecins Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) traveling 330 kilometres to see doctor at former location could be reasonable
30 April 2013 External T.I. 2013-0479461E5 F - Sommes versées dans le cadre d règlement à l'amiable Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance procedure for adjusting the allocation of amounts paid to a terminated employee
23 April 2013 Internal T.I. 2012-0466081I7 F - Usufruct created under French legislation Income Tax Act - Section 43.1 gift of immovable subject to reservation of a usufruct gave rise to a disposition under s. 43.1
Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) disposition of all building under shared gift
General Concepts - Foreign Law 2-step approach to characterizing a French civil law transaction
2013-08-21 8 August 2013 External T.I. 2013-0477461E5 F - Foreign Tax Credit under 126(2) of ITA Income Tax Act - Section 126 - Subsection 126(2) taxes paid by non-resident parent on behalf of Canco re foreign country income tax on Canco’s foreign branch profits in that country could be creditable
2013-08-14 30 May 2013 External T.I. 2013-0479671E5 F - Montant pour aidants naturels Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(c.1) care for ex-spouse in another home did not qualify
11 June 2013 External T.I. 2013-0484781E5 F - Établissement domestique autonome Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) contributing to the expenses of the owner and co-occupant does not qualify
14 June 2013 External T.I. 2013-0477881E5 F - Régime d'accession à la propriété Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (e) use of U.S. home as principal place of residence would also disqualify
26 June 2013 External T.I. 2013-0490711E5 F - Disposition en contrepartie de 1$ Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(c) nature of Quebec gift
2013-07-31 19 July 2013 External T.I. 2012-0458961E5 F - Stock option, cashless exercise Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a) cashless exercise through broker short sale - timing of acquisition
30 April 2013 External T.I. 2013-0475271E5 F - CCTB - Marital Status Change Income Tax Act - Section 122.62 - Subsection 122.62(7) - Paragraph 122.62(7)(b) timing of loss of CCTB when cohabitation commences
4 April 2013 External T.I. 2012-0444581E5 F - Frais de garde - hébergement en famille d'accueil Income Tax Act - Section 63 - Subsection 63(3) - Child Care Expense sport school camp expenses do not include accommodation expenses paid to a host family
2013-07-24 21 February 2013 External T.I. 2012-0442751E5 F - Non-Profit SR&ED corporation Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(j) various stipulated s. 149(1)(j) requirements not stipulated in articles or by-laws
Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(ii) - Clause 37(1)(a)(ii)(A) requirements for approval under (A) or (B) of research association
13 June 2013 External T.I. 2013-0487931E5 F - Repas fournis gratuitement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) free meals provided to child care workers in accordance with employer policy aimed at effect on children were taxable
30 April 2013 External T.I. 2013-0479451E5 F - Paiement forfaitaire rétroactif admissible Income Tax Act - Section 110.2 - Subsection 110.2(1) - Specified Portion lump sum received respecting wrongful termination of disability payments that should have been paid in prior years was eligible
Income Tax Regulations - Regulation 200 - Subsection 200(1) lump sum received respecting wrongful termination of disability payments was reportable on T4A
10 June 2013 External T.I. 2013-0489101E5 F - Ajout à un édifice - choix en vertu de 1101(5b.1) Income Tax Regulations - Regulation 1101 - Subsection 1101(5b.1) separate class election could be made for a building addition
4 June 2013 Ministerial Correspondence 2012-0455101M4 F - Entreprises de prestation de services personnels Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business overview of, and description of policy rationale for, PSB rules and affirmation of Revenu Québec guidelines re employee/independent contractor distinction for IT workers
14 May 2013 External T.I. 2013-0480561E5 F - Méthode de recouvrement du coût Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) calculation uncertainty not resolved within 5years/earnout tied instead to properties of sub
23 May 2013 External T.I. 2012-0472101E5 F - Emphytéose - disposition de terrain Income Tax Act - Section 54 - Proceeds of Disposition building erected on land was the consideration for the emphyteutic grant
3 May 2013 External T.I. 2013-0480991E5 F - Frais d'examen et de préparation à un examen Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(d) fees for U.S. exam were necessary for actuarial accreditation in Canada
14 March 2013 External T.I. 2012-0472361E5 F - Fournitures/outils - guides de pêche Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) implicit requirement to provide “supplies” (e.g., potentially materials provided to clients) can be sufficient
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(s) materials provided to clients were not “tools"
17 April 2013 External T.I. 2013-0475301E5 F - Résidence principale - changement d'usage partiel Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(c) ancillary income-producing use requirement may not be met where house basement is rented out
12 June 2013 External T.I. 2013-0480231E5 F - Crédit pour la condition physique Income Tax Act - Section 118.03 - Subsection 118.03(1) - Eligible Fitness Expense weekly ski lessons with use of ski lift qualified
14 March 2013 External T.I. 2013-0473981E5 F - JVM d'une police d'assurance-vie - SEPE Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation corporate life insurance policy and proceeds therefrom valued at CSV until share redemption time
Income Tax Act - Section 110.6 - Subsection 110.6(15) - Paragraph 110.6(15)(a) - Subparagraph 110.6(15)(a)(ii) proceeds of corporate life insurance policy in excess of CSV ignored for SBC purposes
14 May 2013 External T.I. 2013-0484971E5 F - PUGE - décès du conjoint Income Tax Act - Section 56 - Subsection 56(6) deceased had spouse at the end of her terminal year

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