Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2008-05-30 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
11 April 2008 Internal T.I. 2007-0239621I7 F - Crédit d'impôt pour pers. entièrement à charge Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) taxpayer to whom a youth centre had placed a child and was no longer receiving compensation could potentially claim the credit
10 April 2008 External T.I. 2008-0265761E5 F - Avantage imposable - Programme écoAuto Income Tax Act - Section 6 - Subsection 6(2) ecoAUTO program reduced the cost for standby benefit computation purposes
2008-04-18 8 April 2008 Internal T.I. 2008-0267811I7 F - Article 44.1 - Désignation tardive Income Tax Act - Section 44 - Subsection 44(1) - Replacement Share late designation permitted if resulted from bona fide error and not prompted by retroactive tax planning
9 April 2008 Internal T.I. 2008-0268881I7 F - Crédit d'impôt pour apprentis Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice $2,000 limit not required to be allocated to one employer where unrelated employers
10 April 2008 Internal T.I. 2008-0271801I7 F - Frais juridiques liés à amende ou pénalité Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose deductibility of legal fees is subject to the 65302 principles including that the defended conduct not be egregious or repugnant
2008-04-11 1 April 2008 External T.I. 2008-0269311E5 F - Ajustements salariaux rétroactifs Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount negotiated payment of retroactive salary adjustments were not qualifying amounts
2008-04-04 27 March 2008 External T.I. 2006-0197601E5 F - Crédit équivalent pour personne à charge Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) - Subparagraph 118(1)(b)(ii) - Clause 118(1)(b)(ii)(B) having legal custody of the child is relevant, but not a sine qua non
27 March 2008 External T.I. 2006-0200451E5 F - Syndicat de copropriétaires Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) distribution of land by Quebec condominium syndicate would cause it to lose its NPO status
Income Tax Act - Section 248 - Subsection 248(1) - Corporation condominium syndicate described in CCQ Art. 1039 is a corporation
Income Tax Act - Section 15 - Subsection 15(1) the co-owners of a Quebec syndicate were to be viewed as members of a corporation, so that s. 15(1) applied to a distribution to them
26 March 2008 External T.I. 2007-0224771E5 F - Sommes reçues en échange de références de clients Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit one-off referral fees to clients are likely non-taxable
Income Tax Regulations - Regulation 200 - Subsection 200(1) one-off referral fees to clients, if non-taxable, do not require T4As
26 March 2008 Internal T.I. 2007-0260291I7 F - Biens de pêche admissibles Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(2.2) deduction not available for pre-2006 fishing licence gain carried forward to 2006
2008-03-28 18 March 2008 External T.I. 2007-0249601E5 F - Déductibilité des intérêts Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) CRA examines on a case-by-case basis the impact of non-arm’s length transactions outside the normal course on accumulated profits
2008-03-21 17 March 2008 External T.I. 2006-0216751E5 F - Régime individuel - RAMQ - Retraité Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan same exemption applicable where benefits under a PHSP are enjoyed by a retiree
12 March 2008 External T.I. 2007-0222751E5 F - Crédit d'impôt création emploi apprenti Income Tax Regulations - Regulation 7310 construction trades that are not directly regulated by the Quebec government also generally qualify as Red Seal trades
13 March 2008 External T.I. 2008-0270151E5 F - Frais de location d'une automobile Income Tax Act - Section 6 - Subsection 6(2) - Element E lease costs include admin charges of the fleet management company
2008-03-14 5 March 2008 External T.I. 2007-0231831E5 F - Roulement de biens Income Tax Act - Section 44 - Subsection 44(1) - Paragraph 44(1)(a) court-directed sale of co-owned property as a substitute for partition is not a “taking” by either co-owner of the other’s property
Income Tax Act - Section 54 - Proceeds of Disposition - Paragraph (d) court-directed sale by partition court does not generate proceeds under para. (d)
6 March 2008 External T.I. 2007-0253561E5 F - Placement admissible REÉR Income Tax Act - Section 262 London AIM not a designated exchange
5 March 2008 External T.I. 2007-0256291E5 F - Bénévoles Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) volunteers working regular hours for a charity were not taxable when charity’s automobile made available to them to commute to work or receive a small allowance or meal or car expenses
Income Tax Regulations - Regulation 200 - Subsection 200(1) requirement to report on T4A amounts paid to service provider greater than $500 inapplicable to charity volunteers who donate the amount back to the charity

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