Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2008-11-21 12 November 2008 External T.I. 2008-0295731E5 F - Supplément remboursable pour frais médicaux Income Tax Act - Section 122.51 - Subsection 122.51(1) - Eligible Individual - Paragraph (c) - Subparagraph (c))ii) reference to sources of income from business did not require netting partnership business loss against business income from 2nd partnership
2008-11-07 30 October 2008 External T.I. 2006-0198381E5 F - Disposition d'un BUP - application de l'article 42 Income Tax Act - Section 42 - Subsection 42(1) - Paragraph 42(1)(b) payment of claim re latent defect in principal residence generated a s. 42 capital loss – that was denied by s. 40(2)(g)(iii)
28 October 2008 External T.I. 2008-0274281E5 F - Société gestion de pension, moyen de financement Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.1) - Subparagraph 149(1)(o.1)(i) - Clause 149(1)(o.1)(i)(A) 2-pronged test
Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(o.1) - Subparagraph 149(1)(o.1)(ii) to be accepted, the corporation must hold property rather than only manage
3 November 2008 Internal T.I. 2008-0285781I7 F - Résidence principale Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(b) business use of residence was not “ancillary”
30 October 2008 External T.I. 2008-0286141E5 F - Prestations de retraite reçues par un Indien Other Legislation/Constitution - Federal - Indian Act - Section 87 exempt portion of pension payments determined based on exempt portions of employment as entitlements thereto accrued
3 November 2008 External T.I. 2008-0289701E5 F - Paiement fait à la succession d'un employé Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) lump sum paid by employer to estate of employee, compensating for insurance proceeds that the estate could have claimed, was non-taxable under surrogatum principle
2008-10-31 24 October 2008 External T.I. 2008-0278661E5 F - Allocation pour frais de déplacement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) travel to cover “a very great distance” between the employee’s regular work place and the employer’s place of business (a hotel meeting room) is in the course of the employment
2008-10-24 6 October 2008 External T.I. 2008-0271421E5 F - Terres à bois-plan d'aménagement forestier Québec Income Tax Act - Section 73 - Subsection 73(3) - Paragraph 73(3)(c) Quebec regional agencies’ plans for forest management plans would generally satisfy s. 73(3)(c), whose “engaged” requirement would be met if such plans did not require work
Income Tax Act - Section 70 - Subsection 70(9) - Paragraph 70(9)(a) “engaged” requirement in s. 70(9)(a) is satisfied to extent the forest management plan requires no action
Income Tax Act - Section 248 - Subsection 248(1) - Farming woodlot, to be a farm, must focus on the fostering of the stand
2008-10-10 26 September 2008 Internal T.I. 2008-0281111I7 F - Salaires admissibles - CICEA Income Tax Act - Section 127 - Subsection 127(9) - Eligible Apprentice wages of apprentice carpenter ineligible to the extent related to renovation rather than new construction
2008-10-03 24 September 2008 External T.I. 2008-0268511E5 F - Déductibilité des intérêts Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) partial loss of interest deduction on MFT investment loan on capital distributions even where capital distribution allocated solely to interest payment
25 September 2008 Internal T.I. 2008-0292531I7 F - Frais de scolarité -Programme suivi par internet Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) full-time attendance can occur via the internet
2008-09-26 18 September 2008 External T.I. 2008-0264381E5 F - Résidence d'une fiducie Income Tax Act - Section 104 - Subsection 104(1) securities depositary and custodian did not hold assets under a trust
Income Tax Act - Section 2 - Subsection 2(1) holding of assets by Canadian securities depositary and custodian would not be relevant to trust residence
12 September 2008 External T.I. 2008-0275041E5 F - Don de bien écosensible Income Tax Act - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(d) donated ecologically sensitive land can be inventory
17 September 2008 External T.I. 2008-0279101E5 F - Pension alimentaire - enfant majeur Income Tax Act - Section 56.1 - Subsection 56.1(1) s. 56.1(1) deemed amounts paid directly to adult child pursuant to court-ordered support obligation to have been received by the other spouse
Income Tax Act - Section 60.1 - Subsection 60.1(1) s. 60.1(1) deemed amounts paid directly to adult child pursuant to court-ordered support obligation to have been paid to the other spouse
2008-09-19 16 September 2008 External T.I. 2008-0268021E5 F - Catégorie 43 - poinçon hydraulique Income Tax Regulations - Schedules - Schedule II - Class 43 hydraulic punch used in manufacturing processes of 3rd parties qualified
28 August 2008 External T.I. 2008-0287611E5 F - Surplus Stripping Income Tax Act - Section 84.1 - Subsection 84.1(1) s. 84.1 or GAAR would apply to series of transactions to convert a taxable dividend into proceeds of freeze shares
2008-09-05 29 August 2008 External T.I. 2007-0257661E5 F - Allocation pour frais de déplacement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) travel between the employer’s place of business (even where a home office) and another business location is not personal
21 August 2008 External T.I. 2008-0272241E5 F - Régime compl. d'assurance de soins médicaux Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) a decrease in salary and increase in HCSA flex credits on renegotiation of employment contract does not result in an income inclusion
19 August 2008 Internal T.I. 2008-0280681I7 F - Création d'emplois d'apprentis Income Tax Act - Section 127 - Subsection 127(9) - Apprenticeship Expenditure no pro-ration for short taxation years
27 August 2008 External T.I. 2008-0287951E5 F - Entreprises distinctes Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) a chain of retail stores operating under the same rules and procedures likely would be a single business
20 August 2008 External T.I. 2008-0288561E5 F - Convention de partage d'une société de personnes Income Tax Act - Section 96 - Subsection 96(1.1) no income could be allocated under s. 96(1.1) where aggregate income was nil
Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(c) - Subparagraph 53(2)(c)(v) payment to a retired partner in excess of partnership income is treated as a constructive withdrawal of capital by the other partners, reducing their ACB
Income Tax Act - Section 103 - Subsection 103(1) CRA generally does not challenge sharing agreements based on each partner’s contribution
29 August 2008 External T.I. 2008-0289971E5 F - Disposition d'un immeuble Income Tax Act - Section 54 - Principal Residence - Paragraph (a) residence did not qualify if sold before inhabited
2008-08-29 25 August 2008 External T.I. 2005-0139191E5 F - Paiement forfaitaire - pension alimentaire Income Tax Act - Section 60 - Paragraph 60(b) Tsiaprailis does not affect CRA position that lump-sum settlement of support obligations are not deductible and taxable
21 August 2008 External T.I. 2008-0286051E5 F - Revenu de location Income Tax Act - Section 3 - Paragraph 3(a) where one of the two co-owners of a duplex occupies and pays rent for one of the units, she is a source of income to the other co-owner, but not herself
2008-08-22 12 August 2008 External T.I. 2008-0278401E5 F - Pension alimentaire Income Tax Act - Section 60 - Paragraph 60(b) support payments to fiancée living abroad with her children were not deductible
13 August 2008 External T.I. 2008-0286341E5 F - Pension d'invalidité reçue de la GRC Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(i) pension under s. 11(2) of the RCMP Superannuation Act would not be exempt
Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(d) RCMP disability pension would not fall within s. 81(1)(d)
2008-08-01 25 July 2008 External T.I. 2008-0284861E5 F - Bourse post-doctorale Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n) post-doctoral fellowship recognized under s. 56(1)(n) rather than (o), as the research was merely a means to furtherance of academic career
2008-07-25 18 July 2008 External T.I. 2008-0271211E5 F - Fiducie de santé et de bien-être Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan PHSP can include a self-insured plan
11 July 2008 External T.I. 2008-0271941E5 F - Frais de déplacement-principal lieu d'affaires Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) use of their homes for voyage planning did not render pilots’ homes their principal place of business
15 July 2008 External T.I. 2008-0275471E5 F - Société de personnes/Ajustement au PBR Income Tax Act - Section 99 - Subsection 99(1) CRA was prepared to rule to avoid double taxation problem prior to the s. 99(1) amendment
Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) CRA intent to avoid double taxation from untimely basis adjustment for earned income
15 July 2008 External T.I. 2008-0278971E5 F - Feuillet T1204 Income Tax Regulations - Regulation 237 - Subsection 237(2) no T2014 slips required where the recipients did not have a contract with the federal government

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