2010-04-23 |
14 April 2010 External T.I. 2010-0356901E5 F - RAP- Rétroactivité |
Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (e) |
ownership of a home whose purchase was voided did not count |
2010-04-16 |
12 April 2010 External T.I. 2009-0327161E5 F - Revenu de location |
General Concepts - Ownership |
CRA can be bound by a counter letter rather than the apparent contract |
2010-04-16 |
12 April 2010 External T.I. 2009-0327161E5 F - Revenu de location |
Income Tax Act - Section 3 |
notwithstanding Guide T4036, rental property can be rented at an arm’s length rent to related persons to generate losses if there is a source of income |
2010-04-16 |
1 April 2010 Internal T.I. 2009-0352611I7 F - Redressement après le délai de prescription |
Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) |
statement of incorrect income amount for spouse for s. 118(1)(a) credit purposes is a misrepresentation – but CRA must establish that prudent person would not have so erred |
2010-04-16 |
6 April 2010 Internal T.I. 2009-0343091I7 F - Montant pour enfant |
Income Tax Act - Section 118 - Subsection 118(4) - Paragraph 118(4)(b) |
two separate parents with joint custody and separate residences can agree who claims which of their 3 children |
2010-04-16 |
9 April 2010 External T.I. 2010-0361381E5 F - Eligible Dividend |
Income Tax Act - Section 89 - Subsection 89(14) |
dividends declared separately can be separate dividends notwithstanding their payment by one cheque |
2010-04-09 |
5 March 2010 Internal T.I. 2009-0346261I7 F - Minimisation des pertes |
Income Tax Act - Section 112 - Subsection 112(3.2) - Paragraph 112(3.2)(b) |
a testamentary trust can qualify as an estate beneficiary for s. 112(3.2)(b) purposes |
2010-04-09 |
5 March 2010 Internal T.I. 2009-0346261I7 F - Minimisation des pertes |
Income Tax Act - Section 112 - Subsection 112(3.2) - Paragraph 112(3.2)(a) |
respective purviews of ss. 112(3.2)(a)(ii)(A), (B) or (C) |
2010-04-09 |
5 March 2010 Internal T.I. 2009-0346261I7 F - Minimisation des pertes |
Income Tax Act - Section 104 - Subsection 104(2) |
the trust and trustees both considered to be an individual respecting the corpus and thus to own it |
2010-04-09 |
15 March 2010 Internal T.I. 2009-0323081I7 F - Frais pour droit d'usage |
Income Tax Act - Section 6 - Subsection 6(2) - Element B |
travel in employer’s car from employer to home the night before is personal use, and the drive to the customer and from there to employer is not personal |
2010-04-09 |
26 March 2010 External T.I. 2009-0350821E5 F - Montant assurable et ouvrant droit à pension |
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) |
value of housing is business income rather than being deductible under s. 8(1)(c) if pastor receives contributions from congregation as business income |
2010-04-02 |
25 March 2010 External T.I. 2009-0308851E5 F - Transactions de valeurs mobilières |
Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares |
weighing of factors in IT-479R, para. 11 re the presence of a trading business |
2010-03-26 |
9 February 2010 Internal T.I. 2009-0333571I7 F - Paragraphe 7(1.5) - contrepartie reçue |
Income Tax Act - Section 7 - Subsection 7(1.5) |
s. 7(1.5) rollover where employees exchanged specific s. 7(1.1) shares for shares of grandparent, even though they also received cash and PUC distribution |
2010-03-26 |
9 February 2010 Internal T.I. 2009-0333571I7 F - Paragraphe 7(1.5) - contrepartie reçue |
Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(j) |
ACB increased by s. 7(1) benefit that had not yet been triggered due to s. 7(1.5) rollover |
2010-03-26 |
9 February 2010 Internal T.I. 2009-0333571I7 F - Paragraphe 7(1.5) - contrepartie reçue |
Income Tax Act - Section 116 - Subsection 116(1) |
s. 116 certificate required even for shares disposed of under s. 7(1.5) rollover |
2010-03-26 |
9 February 2010 Internal T.I. 2009-0333571I7 F - Paragraphe 7(1.5) - contrepartie reçue |
Income Tax Act - Section 7 - Subsection 7(1.4) |
non-resident ex-employees will be required to recognize s. 7 benefit deferred by s. 7(1.5) when they dispose of the shares acquired in exchange |
2010-03-26 |
25 February 2010 External T.I. 2009-0352231E5 F - OBNL, profits, perte de statut, gain en capital |
Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) |
holding of surplus funds permissible only for funding a specific project |
2010-03-26 |
25 February 2010 External T.I. 2009-0352231E5 F - OBNL, profits, perte de statut, gain en capital |
Income Tax Act - Section 84 - Subsection 84(2) |
s. 84(2) inapplicable to winding-up of non-share corp |
2010-03-26 |
15 March 2010 Internal T.I. 2009-0352731I7 F - Remboursement de rémunération |
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) |
deduction for repayment of amounts received during deferred salary leave period following failure to return to work |
2010-03-19 |
11 March 2010 External T.I. 2009-0345481E5 F - Allocations versées administrateurs bénévoles |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) |
allowances and travel reimbursements paid by NPO to volunteer directors were non-taxable |
2010-03-19 |
11 March 2010 External T.I. 2009-0345481E5 F - Allocations versées administrateurs bénévoles |
Income Tax Act - Section 248 - Subsection 248(1) - Office |
definition of a “volunteer” (who is excluded from the holder of an “office”) |
2010-03-19 |
1 March 2010 Internal T.I. 2009-0346951I7 F - Article XVI-Établissement stable-Province |
Income Tax Regulations - Regulation 400 - Subsection 400(2) |
being on concert tour in Canada did not render the various arenas fixed places of business, given lack of “regularity and recurrence” |
2010-03-19 |
1 March 2010 Internal T.I. 2009-0346951I7 F - Article XVI-Établissement stable-Province |
Income Tax Regulations - Regulation 400 - Subsection 400(2) - Paragraph 400(2)(e) |
using massive stage equipment for Canadian concerts did not result in deemed PEs given that at each venue under 30 days and in Canada under 90 days |
2010-03-19 |
1 March 2010 Internal T.I. 2009-0346951I7 F - Article XVI-Établissement stable-Province |
Treaties - Income Tax Conventions - Article 16 |
Art. XVI of US Convention applicable irrespective of whether a PE |
2010-03-12 |
4 March 2010 Internal T.I. 2009-0337381I7 F - Sens du mot divertissement |
Income Tax Act - Section 67.1 - Subsection 67.1(1) |
s. 67.1 limitation does not apply to gifts of equipment used to entertain the recipient |
2010-03-12 |
4 March 2010 Internal T.I. 2009-0337381I7 F - Sens du mot divertissement |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) |
gifts of entertainment equipment by taxpayer to an employee of a customer responsible for purchases are includible in that individual’s income |
2010-03-12 |
22 December 2009 Internal T.I. 2009-0343331I7 F - Determination of CCPC Status |
Income Tax Act - Section 220 - Subsection 220(2.2) |
s. 220(2.2) precluded accepting a late amendment |
2010-03-12 |
22 December 2009 Internal T.I. 2009-0343331I7 F - Determination of CCPC Status |
Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation |
shareholder agreement affecting how the majority of directors exercised their rights was not a USA |
2010-03-12 |
22 December 2009 Internal T.I. 2009-0343331I7 F - Determination of CCPC Status |
Income Tax Act - Section 256 - Subsection 256(5.1) |
de facto control given control of financing and significant influence on decisions |
2010-03-12 |
4 March 2010 External T.I. 2009-0343851E5 F - Remboursement des cotisations à un club |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) |
reimbursements of employee fitness facility fees are considered principally for employees’ benefit if membership merely improves their performance through increased health |
2010-03-12 |
4 March 2010 External T.I. 2009-0348411E5 F - Bâtiment non-résidentiel admissible |
Income Tax Regulations - Regulation 1101 - Subsection 1101(5b.1) |
separate classes and separate letter elections for separate additions to the same non-eligible non-residential building |
2010-03-12 |
17 February 2010 Internal T.I. 2009-0348461I7 F - Transfert d'une PCMC à une société mère |
Income Tax Regulations - Schedules - Schedule II - Class 10 - Paragraph 10(x) |
full cost of CFVPs acquired by parent from production sub (which claimed the credits) added to Class 10(x) |
2010-03-12 |
17 February 2010 Internal T.I. 2009-0348461I7 F - Transfert d'une PCMC à une société mère |
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Current expense vs. capital acquisition |
fully claimed films productions acquired from production sub on capital account |
2010-03-05 |
19 January 2010 External T.I. 2009-0344681E5 F - Récompenses visées par règlement |
Income Tax Regulations - Regulation 7700 |
literary prizes were sufficiently recognized by the general public to be prescribed |
2010-03-05 |
23 February 2010 Internal T.I. 2010-0356121I7 F - Avantage imposable - appareils auditifs |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) |
hearing aid reimbursement was taxable given that employee owned the devices and primarily benefited |
2010-02-26 |
18 March 2008 External T.I. 2008-0265861E5 F - Programme d'aide financière d'urgence ("PAFU") |
Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) |
s. 56(1)(u) applied to emergency assistance not based on an income test |
2010-02-26 |
18 March 2008 External T.I. 2008-0265861E5 F - Programme d'aide financière d'urgence ("PAFU") |
Statutory Interpretation - French and English Version |
English version of s. 56(1)(u), as the broader of the two, was to be preferred |
2010-02-26 |
18 March 2008 External T.I. 2008-0265861E5 F - Programme d'aide financière d'urgence ("PAFU") |
Income Tax Act - Section 153 - Subsection 153(1) |
no source deductions from social assistance payments |
2010-02-26 |
16 February 2010 External T.I. 2009-0322751E5 F - Traitement fiscal des indemnités reçues |
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) |
prejudgment interest included in class action award was tax free |
2010-02-26 |
29 January 2010 Internal T.I. 2009-0339541I7 F - Inclusion au revenu et provision |
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(a) |
advance fees for futures goods-handling services included in income under s. 12(1)(a) rather than s. 9 |