Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2008-04-25 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
2008-03-07 27 February 2008 Internal T.I. 2008-0265901I7 F - Canadian-controlled private corporation Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation - Paragraph (b) terms of USA are ignored in applying the “purely arithmetic” test in para. (b)
3 March 2008 External T.I. 2007-0226201E5 F - RS&DE - Formulaires et renseignements prescrits Income Tax Act - Section 37 - Subsection 37(11) failure of sub to file T661 performed on its behalf by parent would not preclude a s. 9 deduction by it or a claim of its parent for deductions or ITCs
25 February 2008 Internal T.I. 2007-0230421I7 F - Pension alimentaire et entente rétroactive Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) legal requirement (given ineffectiveness of retroactive agreement) to pay support only re one of two children precluded s. 118(1)(b) deduction for 2nd child
Income Tax Act - Section 60 - Paragraph 60(b) retroactive agreement re child support would not be accepted by CRA
25 February 2008 External T.I. 2007-0261081E5 F - Ajustements salariaux rétroactifs Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount payment received following union grievance but resulting from negotiation following arbitration award was not a qualifying amount
4 March 2008 External T.I. 2008-0267001E5 F - Crédit pour la condition physique des enfants General Concepts - Evidence electronically-generated receipts that are automatically emailed do not require a signature
4 March 2008 External T.I. 2008-0269091E5 F - Crédit pour la condition physique des enfants Income Tax Act - Section 118.03 - Subsection 118.03(2) program that began before the effective date can qualify if paid for after effective date
2008-02-29 18 February 2008 External T.I. 2006-0205321E5 F - BAA-corpropriété indivise, QFP-undivided interest Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property a co-ownership interest in a farm can qualify as a qualified farm property
Income Tax Act - Section 44 - Subsection 44(5) on partition and exchange of farms held by two brothers in equal co-ownership, the acquired 50% interests could qualify as replacement properties
18 February 2008 External T.I. 2007-0228491E5 F - Heures travaillées hors décret de la CCQ Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice hours worked outside the scope of the CCQ (Commission de la construction du Québec) decree are ineligible
20 February 2008 External T.I. 2007-0232621E5 F - Pourboires versés électroniquement Income Tax Regulations - Regulation 100 - Subsection 100(1) - Employer “employer” can include agent that handles the payment of tips
25 February 2008 Internal T.I. 2007-0243871I7 F - Avantages imposables Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) unpaid director was a deemed employee, so that payment of his personal expenses was a s. 6(1)(a) benefit
Income Tax Act - Section 246 - Subsection 246(1) s. 246(1) only used as a fallback provision
20 February 2008 External T.I. 2007-0246241E5 F - Records and books Income Tax Act - Section 230 - Subsection 230(1) meaning of "other supporting documents"
20 February 2008 External T.I. 2007-0246721E5 F - Related Corporations Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) two unrelated individuals were a group jointly controlling two corporations through distinct trusts
20 February 2008 External T.I. 2007-0250841E5 F - GRIP addition for 2006 Income Tax Act - Section 89 - Subsection 89(7) dividend can be paid before the income is earned
20 February 2008 External T.I. 2008-0268151E5 F - Crédit pour la condition physique des enfants Income Tax Act - Section 118.03 - Subsection 118.03(2) requirement to issue amended (reduced) receipt if there is a subsequent partial refund
2008-02-22 12 February 2008 External T.I. 2006-0217301E5 F - Actions admissibles de petite entreprise Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (c) - Subparagraph (c)(i) assets held through a trust do not qualify

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