Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2010-01-01 3 December 2009 External T.I. 2009-0347131E5 F - Prestation consécutive au décès Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit qualifying employee can include a corporate director
16 December 2009 External T.I. 2009-0349031E5 F - Allocation de retraite, congés de maladie Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance payment of accumulated sick leave not a retiring allowance because paid before retirement
17 December 2009 External T.I. 2009-0351781E5 F - MAP - Fauteuil roulant Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(i) motorized chairs included
2009-12-18 8 December 2009 External T.I. 2009-0314161E5 F - Transfert d'un intérêt - résidence principale General Concepts - Ownership CRA can respect an oral counter letter if it is consistent with the parties’ conduct
23 November 2009 Internal T.I. 2009-0324731I7 F - Demande d'exemption administrative Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) legal fees to recover lump sum worker’s compensation payment were non-deductible
Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(v) lump sum worker’s compensation payment could affect Pt. I.2 (OAS clawback) tax
26 November 2009 Internal T.I. 2009-0327551I7 F - Montant pour enfant Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b.1) unnecessary to claim the s. 118(1)(b) credit for either parent to claim the s. 118(1)(b.1)(ii) credit/ sharing of credits where 2 or more joint custody children
8 December 2009 External T.I. 2009-0328401E5 F - Crédit pour la condition physique des enfants Income Tax Regulations - Regulation 9400 - Subsection 9400(2) mandatory sports activities at school not prescribed
7 December 2009 External T.I. 2009-0344691E5 F - Versement d'un droit salarial Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration withholding on salary catch-up payment in the usual manner
3 December 2009 Internal T.I. 2009-0344951I7 F - Pénalité imposée en vertu du paragraphe 163(1) Income Tax Act - Section 163 - Subsection 163(1) after 1st assessing Year 2, and 2nd assessing Year 1, for undeclared income (plus s. 163(2) penalty for Year 1), s. 163(1) penalty assessable for Year 2
4 December 2009 Internal T.I. 2009-0344991I7 F - Paragraphe 246(1) et le jugement Massicotte Income Tax Act - Section 246 - Subsection 246(1) notwithstanding Massicotte, s. 246(1) generally should only be relied upon secondarily
7 December 2009 External T.I. 2009-0346821E5 F - Crédit d'impôt pour la rénovation domiciliaire Income Tax Act - Section 118.04 - Subsection 118.04(1) - Qualifying Expenditure expenditures incurred for services or property received during the eligible period can qualify even though the related renovation does not proceed until after that period
7 December 2009 External T.I. 2009-0349861E5 F - Déduction pour mauvaise créance Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i) s. 20(1)(p)(i) deduction generally available for accrued interest when it became due and uncollectible
2009-12-11 17 October 2008 Internal T.I. 2007-0254201I7 F - Entente d'échelonnement du traitement Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement arrangement deferred employee compensation and was an SDA
Income Tax Act - Section 6 - Subsection 6(11) s. 6(11) deems deferred amount to be received in a year in which it has not been taxed
Income Tax Act - Section 6 - Subsection 6(12) no trust created since no transfer from employer’s patrimony
19 November 2009 External T.I. 2007-0257251E5 F - Assurance-vie Income Tax Act - Section 148 - Subsection 148(9) - Disposition - Paragraph (d) disposition by operation of law if there is a new contract
Income Tax Act - Section 148 - Subsection 148(10) - Paragraph 148(10)(d) designation of a different beneficiary does not entail a disposition
Income Tax Act - Section 15 - Subsection 15(1) s. 15(1) benefit where sub is policyholder and premium payer and parent is beneficiary – but not for reverse
Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) CDA addition to beneficiary not reduced by ACB of policy to the different policyholder - but s. 246(1) or 245(2) germane
1 December 2009 Internal T.I. 2009-0324951I7 F - Prix de base rajusté des actions d'une société Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(c) generally ACB adjustment for capital expenditures by shareholders on corporate building
30 November 2009 Internal T.I. 2009-0344051I7 F - Pénalités visées par 162(7), (7.01) et (7.02) Income Tax Act - Section 162 - Subsection 162(7.01) ss. 162(7) and (7.01) (and, where relevant, (7.02)) apply to each of T5003 Summary and T5005 slips
1 December 2009 Internal T.I. 2009-0344151I7 F - Alinéa 118(1)b) - Crédit pour personne à charge Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) s. 118(1)(b)(i) test satisfied notwithstanding moving in with a common-law partner partway through year
2009-12-04 27 November 2009 External T.I. 2009-0335681E5 F - Placement non admissible, acquisition action Income Tax Act - Section 207.04 - Subsection 207.04(1) a subscribed-for share being unpaid does not affect the timing of its acquisition
2009-11-27 19 November 2009 External T.I. 2009-0312021E5 F - Prime d'assurance et donation Income Tax Act - Section 248 - Subsection 248(35) premiums paid on life insurance policy held by charity are not gift to the extent they relate to a premium refund to be received by estate
Income Tax Act - Section 118 - Subsection 118(5.2) deemed payment of gift by deceased under s. 118(5.2) when charity receives policy death benefit, subject to s. 248(35)
16 November 2009 External T.I. 2009-0313081E5 F - Classification d'un chemin de fer avant 1958 Income Tax Regulations - Schedules - Schedule II - Class 4 railway system acquired by common carrier before 1958 falls within Class 4
20 November 2009 External T.I. 2009-0332351E5 F - Crédit d'impôt pour la rénovation domiciliaire Income Tax Act - Section 118.04 - Subsection 118.04(1) - Qualifying Expenditure expenditure can come out of money that had already been set aside
Income Tax Act - Section 54 - Adjusted Cost Base cost of renovation includes GST/HST
16 November 2009 Internal T.I. 2009-0342571I7 F - Catégorie 1, alinéa 1100(1)a.1) du Règlement Income Tax Regulations - Regulation 1100 - Subsection 1100(1) - Paragraph 1100(1)(a.1) it is landlord, not the tenant, who claims the building CCA
2009-11-20 2 November 2009 External T.I. 2009-0308741E5 F - Fonds de formation Income Tax Act - Section 248 - Subsection 248(1) - Employee Benefit Plan - Paragraph (d) para. (d) exclusion did not apply where the training related to other work
5 November 2009 External T.I. 2009-0333031E5 F - Taxes foncières et scolaires Income Tax Act - Section 18 - Subsection 18(2) municipal taxes deductible against rental income but not gain from resale
9 November 2009 External T.I. 2009-0337281E5 F - Paris sportifs sur Internet Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit earning of $20,000 from sports betting indicated it was a business
2009-11-13 2 November 2009 External T.I. 2009-0317541E5 F - Transfer to Corporations Owned by Brothers Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(e) - Subparagraph 55(5)(e)(ii) s. 55(3)(a) exemption turned on s. 55(5)(e)(ii)
Income Tax Act - Section 55 - Subsection 55(4) use of special voting shares by father questioned where most of the economic interest in the split-up business goes to the children
Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(ii) interest on debt assumed by Holdco to acquire non-dividend-bearing prefs of Opco was non-deductible even though commons also acquired – but amalgamation cured
4 November 2009 External T.I. 2009-0337451E5 F - Fractionnement de revenu de pension Income Tax Act - Section 118 - Subsection 118(7) - Qualified Pension Income RPP pension, but not annuity paid out of his RRSP, was eligible as qualified pension income of pensioner for s. 60.03 splitting
Income Tax Act - Section 60.03 - Subsection 60.03(1) - Split-Pension Amount RRSP annuity not eligible for splitting
2 November 2009 External T.I. 2009-0345491E5 F - Crédit d'impôt pour frais médicaux Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.2) lowering of windows with sliding openings could potentially qualify
2009-11-06 2 November 2009 External T.I. 2009-0317681E5 F - Crédit d'impôt pour la rénovation domiciliaire Income Tax Act - Section 118.04 - Subsection 118.04(1) - Qualifying Expenditure qualifying expenditures can include fees of designer

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