Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2008-03-07 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
23 January 2008 External T.I. 2007-0237251E5 F - Résidence principale - Destruction d'un triplex Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(b) gain on triplex destroyed by fire then sold should be allocated between the personal use portion and rental portion based on relative building areas, but with years of use being pre-fire
Income Tax Act - Section 54 - Principal Residence - Paragraph (e) garage remaining after destruction of triplex by fire was part of the contiguous land
28 January 2008 External T.I. 2007-0250831E5 F - Part IV.1 and VI.1 Taxes - Subsection 55(2) Income Tax Act - Section 191 - Subsection 191(4) s. 191(4) unavailable where redemption occurred subsequently to reduction in redemption amount pursuant to a price adjustment clause
Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) - Subparagraph 55(3)(a)(i) s. 55(3)(a)(i) exception does not apply to a redemption of a preferred share giving rise to a deemed dividend irrespective of conversion of that dividend to capital gain
Income Tax Act - Section 191.1 - Subsection 191.1(1) - Paragraph 191.1(1)(a) dividend subject to s. 55(2) can also be subject to Pt. VI.1 tax
Income Tax Act - Section 187.2 application of Pt. IV.1 tax to a deemed dividend is ousted to the extent s. 55(2) applies
18 January 2008 External T.I. 2007-0252081E5 F - Placements admissibles REÉR Income Tax Regulations - Regulation 4901 - Subsection 4901(2) - Qualifying Share share must not be eligible for patronage dividends
23 January 2008 Internal T.I. 2007-0255351I7 F - Frais médicaux - déplacement Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g) - Subparagraph 118.2(2)(g)(iii) certificate should state why the physician considers that there are no adequate and appropriate medical services in the venue where the patient resides
14 January 2008 External T.I. 2007-0263241E5 F - Mise à part de l'argent Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) cash damming by individuals is accepted pending Lipson

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