Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2008-07-25 15 July 2008 External T.I. 2008-0279271E5 F - Frais de déménagement en cas de faillite Income Tax Act - Section 128 - Subsection 128(2) as s. 128 is a complete code not covering moving expenses, an individual could deduct moving expenses incurred in the stub pre-bankruptcy year from bankruptcy year income
2008-07-04 28 April 2008 External T.I. 2007-0238071E5 F - Voiturier public Treaties - Income Tax Conventions - Article 8 taxpayer need not own the vehicles or operate them provided that it is engaged in all other aspects of the transporting service and is responsible to the customers
23 June 2008 External T.I. 2008-0268121E5 F - 75(2) et Prêt consenti à une fiducie Income Tax Act - Section 75 - Subsection 75(2) in order for s. 75(2) not to apply to loan to trust, the loan must be independent of the trust terms
7 July 2008 External T.I. 2008-0275961E5 F - Crédit d'impôt pour études Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Student post-doctoral fellow focusing on research is not a student
2008-06-27 16 June 2008 External T.I. 2008-0270251E5 F - Bien utilisé dans une entreprise agricole Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(c) tax effect remained the same following the 2006 amendments
13 June 2008 External T.I. 2008-0270721E5 F - Allocations pour l'usage d'un véhicule à moteur Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) allowance for employees’ to return to work after regular shift to be on call was taxable
2008-06-20 29 May 2008 External T.I. 2007-0255321E5 F - Déclaration de renseignements Income Tax Regulations - Regulation 200 - Subsection 200(1) broad range of fees, reimbursements and honoraria paid by health centre required to be reported, but exclusive of GST
2 June 2008 External T.I. 2007-0262511E5 F - Obligation de produire un feuillet T4A Income Tax Regulations - Regulation 200 - Subsection 200(1) no T4A required by individual in personal capacity paying for professional or home-repair services
2 June 2008 External T.I. 2008-0264161E5 F - Benefit Conferred to a Shareholder Income Tax Act - Section 15 - Subsection 15(1) benefit on sole shareholder whose parents were the occupants of the corporate-owned home
27 May 2008 External T.I. 2008-0269441E5 F - Withdrawn Ruling Request Income Tax Act - Section 84 - Subsection 84(2) the 2005-0134731R3 transactions, accommodating “an intergenerational transfer of a family business,” would be abusive surplus stripping if applied to inter-sibling transfer
Income Tax Act - Section 245 - Subsection 245(4) GAAR applied to use of outside basis, created with the capital gains exemption, for an inter-sibling transfer
13 June 2008 Internal T.I. 2008-0280121I7 F - Crédit d'impôt pour condition physique des enfant Income Tax Regulations - Regulation 9400 - Subsection 9400(1) - Physical Activity initial swimming lesson program for preschoolers qualified notwithstanding that did not contribute initially to cardio-respiratory endurance
2008-06-06 29 May 2008 External T.I. 2007-0262591E5 F - Remboursement de sommes versées par erreur Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) s. 8(1)(n) could extend to reimbursements of disability benefits to an employer-arranged insurer
26 May 2008 External T.I. 2007-0263001E5 F - 2006 GRIP Addition Income Tax Act - Section 89 - Subsection 89(7) illustration of circular calculations for GRIP additions where cross-redemption in 2004
2008-05-30 29 April 2008 External T.I. 2006-0215891E5 F - Partnership Interest & Departure Tax Income Tax Act - Section 220 - Subsection 220(4.5) - Paragraph 220(4.5)(a) - Subparagraph 220(4.5)(a)(i) s. 85(1) rollover of the property triggered the s. 220(4.5) deferred tax
Income Tax Act - Section 85 - Subsection 85(1.1) - Paragraph 85(1.1)(b) partnership interest is eligible property
28 April 2008 External T.I. 2007-0243711E5 F - Gains et pertes sur change Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) FX gains on U.S. securities transactions cannot be deferred until there is a conversion to Canadian funds
28 April 2008 External T.I. 2007-0248761E5 F - Crédit d'impôt pour emploi à l'étranger Income Tax Act - Section 122.3 - Subsection 122.3(1.1) - Paragraph 122.3(1.1)(a) s. 122.3(1.1)(a) inapplicable where the individual’s corporation was retained for project abroad by arm’s length Canadian corporation
6 May 2008 External T.I. 2007-0254661E5 F - Partie B Medicare Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax U.S. Medicare Part B premiums are not non-business income tax
Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan U.S. Medicare Part B premiums may be eligible respecting the medical tax credit
21 May 2008 External T.I. 2007-0259271E5 F - Fiducie non-résidente - contribuant immigrant Income Tax Act - Section 94 - Subsection 94(10) residence in Canada prior to becoming non-resident also taken into account
20 May 2008 Internal T.I. 2008-0267041I7 F - Productions cinématographiques et magnétoscopiques Income Tax Regulations - Regulation 1100 - Subsection 1100(5k.1) not a separate depreciable class for each CFVP
6 May 2008 Internal T.I. 2008-0267451I7 F - Pension alimentaire versée à des tiers Income Tax Act - Section 60 - Paragraph 60(b) payments for motor vehicle liability of ex-spouse were excluded as being in respect of tangible property
2008-05-23 9 May 2008 External T.I. 2008-0271781E5 F - Dédommagement pour perte de revenu de pension Income Tax Act - Section 248 - Subsection 248(1) - Superannuation or Pension Benefit lump sums paid by Quebec government to members of deficit plans were not taxable
Income Tax Act - Section 3 - Paragraph 3(a) lump sums paid by Quebec government to members of deficit plans were not income from a source
2008-05-16 12 May 2008 External T.I. 2007-0262861E5 F - Perte du statut d'OSBL Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) NPO is subject to s. 149(10) when it ceases to carry on any of the listed activities
1 May 2008 External T.I. 2008-0271891E5 F - Bâtiment non résidentiel Income Tax Regulations - Regulation 1104 - Subsection 1104(23) addition to pre-2007 building may qualify for the additional CCA
2008-05-09 1 May 2008 External T.I. 2007-0250141E5 F - Crédit pour la création d'emplois d'apprentis Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice issuance of 1st apprenticeship competency certificate is an indicator of the beginning of an apprenticeship
30 April 2008 External T.I. 2007-0252051E5 F - Commercial Woodlot - Timber Limit Income Tax Regulations - Regulation 1100 - Subsection 1100(1) - Paragraph 1100(1)(e) standing timber on purchased land is a timber limit
30 April 2008 External T.I. 2007-0254311E5 F - Estate Freeze - Attribution Rules Income Tax Act - Section 74.4 - Subsection 74.4(4) condition can be satisfied where the minor child’s beneficial interest is held through two personal trusts
30 April 2008 External T.I. 2007-0257041E5 F - Crédit pour la création d'emplois d'apprentis Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice industry concept of 2000 hours per apprenticeship “year” was inapplicable
Statutory Interpretation - Interpretation Act - Section 37 - Subsection 37(1) “year” refers to any 12-month period
25 April 2008 External T.I. 2008-0274401E5 F - Crédit d'impôt pour enfant Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b.1) meaning of "ordinarily reside" and "throughout the … year"
2008-05-02 22 April 2008 External T.I. 2005-0152261E5 F - Interaction 24(2) et 14(3) Income Tax Act - Section 24 - Subsection 24(2) s. 14(3) takes precedence over s. 24(2)
21 April 2008 External T.I. 2007-0220471E5 F - Excessive Capital Dividend and 220(3.2) Income Tax Act - Section 184 - Subsection 184(4) no s. 184(4) election available where one of the shareholders was dissolved
Income Tax Act - Section 220 - Subsection 220(3.2) s. 220(3.2) revocation is an alternative if a s. 184(4) election cannot be made
21 April 2008 Internal T.I. 2007-0251761I7 F - Billet à payer Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(d) addition of unpaid interest to principal did not establish a loan of that interest or a novation of the debt – so that interest on such capitalized interest non-deductible until paid
Income Tax Act - Section 212 - Subsection 212(1) addition of unpaid interest to principal was not a payment or crediting of the interest so as to engage Pt. XIII tax
General Concepts - Payment & Receipt addition of unpaid interest to principal was not a loan of money, nor a payment or crediting of interest
2008-04-25 15 April 2008 External T.I. 2006-0216791E5 F - Frais de déplacement-Personnel VS Aff. Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) travel of school trustee between home and administrative office where meetings were held was a personal expense, whose reimbursement was taxable

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