Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2013-10-02 8 July 2013 Internal T.I. 2012-0434991I7 F - Déductibilité d'une perte Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii) ordinary business requirement looks to the presence of an organized and continuous system
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii)
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) per jurisprudence on guarantees, taxpayer’s reason for assuming an obligation (to protect an interest-bearing investment) must be examined
6 May 2009 External T.I. 2008-0295581E5 F - Bourses et aide financière aux médecins Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) specialized training grants made to unlicensed medical residents to encourage them to settle in remote areas were s. 56(1)(n) fellowships
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) s. 12(1)(x) inclusion of assistance to foreign doctors to become licensed so that they will practise in a remote area
18 September 2013 External T.I. 2012-0462061E5 F - Amount included in the income of the annuitant Income Tax Act - Section 146 - Subsection 146(8.3) no application of s. 148(8.3) where excluded withdrawal followed by contribution and withdrawal from own RRSP
10 April 2013 Internal T.I. 2013-0475991I7 F - Montant- période de raccordement Income Tax Act - Section 5 - Subsection 5(1) terminated employee treated as continuing to be an employee due to employer’s continued treatment as an employee for EI, CPP and RPP purposes
8 July 2013 Internal T.I. 2012-0472651I7 F - Crédit pour l'embauche par les petites entreprises Income Tax Act - Section 9 - Exempt Receipts/Business small business job credit received for payroll of non-business employees, exempt
Income Tax Act - Section 118.2 - Subsection 118.2(3) - Paragraph 118.2(3)(b) small business job credit received for personal-care workers was “reimbursement”
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) single service does not qualify as attendant care
4 September 2013 Internal T.I. 2013-0497401I7 F - Remboursement partiel de frais d'abonnement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) generally a taxable benefit where reimbursement of fitness centre membership fees
28 August 2013 Internal T.I. 2013-0496861I7 F - Allocation de résidence pour les juges Income Tax Act - Section 6 - Subsection 6(6) exemption was potentially available for a housing allowance received by a Chief Justice or Associate Chief Justice under a temporary appointment
4 September 2013 External T.I. 2013-0490631E5 F - Éoliennes d'Essai  Income Tax Regulations - Regulation 1219 - Subsection 1219(3) opinion on test wind turbines installed on wind farm
2013-09-25 5 October 2012 Roundtable, 2012-0453231C6 F - Creditor's Group Life Insurance and CDA Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) - Subparagraph (d)(ii) Innovative case extended to individual policy: credit to borrowing CCPC’s CDA
2013-09-11 6 August 2013 External T.I. 2012-0469481E5 F - Benefit under trust Income Tax Act - Section 105 - Subsection 105(1) taxable benefit on sale to beneficiary at undervalue was not eliminated under s. 105(1)(a) when beneficiary sold the property
Income Tax Act - Section 52 - Subsection 52(1) benefit on estate sale to beneficiary at under-value added to property's ACB
Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) taxable benefit added to acb
5 July 2013 Internal T.I. 2013-0489821I7 F - Application of subsection 18(3.1) Income Tax Act - Section 18 - Subsection 18(3.1) realty taxes or premiums related to land which is renovation object are capitalized
23 May 2013 Internal T.I. 2013-0481651I7 F - Attribution rules- business loss Income Tax Act - Section 75 - Subsection 75(2) losses from adventure in nature of trade not attributed under s. 75(2)
13 August 2013 External T.I. 2012-0471401E5 F - FMV - partnership interest General Concepts - Fair Market Value - Other deferred tax liability re deferred (s. 34) partnership income recognition reduces partnership interest FMV
Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(c) FMV of professional partnership interest would normally discount the value of s. 34-elected WIP for income taxes
Income Tax Act - Section 34 FMV of partnership interest reduced re deferred income taxes on WIP subject to s. 34 election
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

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