Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2008-03-21 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 - 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 - 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 - 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
15 February 2008 External T.I. 2007-0232041E5 F - Crédit pour la condition physique des enfants Income Tax Act - Section 118.03 - Subsection 118.03(2) eligible expenses could include mandatory affiliation fees
12 February 2008 Internal T.I. 2007-0240721I7 F - Crédit d'impôt pour frais médicaux Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(e) a riding school is not an “other place”
14 February 2008 Internal T.I. 2007-0256401I7 F - Vente d'un surplus actuariel Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) amount of asset sale price allocated to actuarial surplus was includible under s. 56(1)(a)(i) as being in lieu of refund of such surplus
2008-02-15 6 February 2008 External T.I. 2007-0239951E5 F - Restrictions à la déduction pour amortissement Income Tax Regulations - Regulation 1100 - Subsection 1100(11) rental property restriction rules are applied separately to directly held rental properties and those attributed to that taxpayer under s. 75(2)
6 February 2008 External T.I. 2007-0248161E5 F - Retenues à la source / Congédiement Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance retiring allowances include damages for anguish from wrongful dismissal/no CPP/EI withholding
6 February 2008 Internal T.I. 2007-0249001I7 F - Crédit d'impôt-frais médicaux-Fourgonnette adaptée Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.7) costs of adapted toilet, a supplementary heating system, a solar panel and a battery in large van used by spouse with special needs were not covered
6 February 2008 Internal T.I. 2008-0265661I7 F - ajustements salariaux rétroactifs Income Tax Act - Section 110.2 - Subsection 110.2(1) - Qualifying Amount voluntary pay equity adjustments were not qualifying amounts
2008-02-08 8 November 2004 Internal T.I. 2004-0076271I7 F - Émission d'options d'achat d'actions Income Tax Act - Section 9 - Computation of Profit unclear whether the FMV of options issued in consideration for purchases of property or services is the cost thereof
31 January 2008 External T.I. 2007-0230111E5 F - Déclaration des remboursements de dépenses Income Tax Regulations - Regulation 200 - Subsection 200(1) expense reimbursements, including GST, are included on T4A
2008-02-01 22 January 2008 External T.I. 2006-0165521E5 F - Prime versé à l'emprunteur Income Tax Act - Section 13 - Subsection 13(7.1) no opinion expressed on whether a bonus received under the Quebec Immigrant Investor Program reduced the cost of the eligible capital property acquired
23 January 2008 External T.I. 2006-0206351E5 F - Subsection 69(11) Income Tax Act - Section 69 - Subsection 69(11) no application to transfer of interests in family farm partnership to farming son
21 January 2008 External T.I. 2007-0227531E5 F - GRIP / GRIP Addition for 2006 Income Tax Act - Section 89 - Subsection 89(14) for 2006 only, CRA accepted designating a portion of a dividend as an eligible dividend
16 January 2008 External T.I. 2007-0232751E5 F - Éléments "A" et "B" du paragraphe 127(10.2) Income Tax Act - Section 125 - Subsection 125(5.1) no inclusion of taxable capital regarding associated non-resident with no Canadian PE
Income Tax Act - Section 127 - Subsection 127(10.2) expenditure limit does not take into account income of associated non-resident that has no Canadian PE or other Canadian nexus
23 January 2008 External T.I. 2007-0236051E5 F - Frais de relocalisation Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) IT-178R3, IT-470R and T4130 should be referenced for question on employee relocation reimbursement and allowance

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