Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2008-02-01 28 January 2008 External T.I. 2007-0250831E5 F - Part IV.1 and VI.1 Taxes - Subsection 55(2) 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
2008-01-18 10 January 2008 External T.I. 2005-0139681E5 F - Dépenses reportées à une année ultérieure Income Tax Act - Section 9 - Timing expense generally is deductible when incurred if it generates both current and future benefits
7 January 2008 External T.I. 2007-0225481E5 F - GRIP Addition for 2006 Income Tax Act - Section 89 - Subsection 89(7) GRIP addition from subsidiary resulting from 2001 and 2005 dividends
11 January 2008 External T.I. 2007-0227061E5 F - Revenu imposable sociétés associées non-résidentes Income Tax Act - Section 127 - Subsection 127(10.2) taxable income of non-resident associated corporations, which are not taxable in Canada under s. 2(3), is ignored
7 January 2008 External T.I. 2007-0227071E5 F - GRIP Addition for 2006 Income Tax Act - Section 89 - Subsection 89(7) GRIP addition from subsidiary equaling its GRIP given dividends paid by it in excess of that amount
10 January 2008 External T.I. 2007-0227191E5 F - REVENUS D'UNE SOCIÉTÉ DE PERS. - PART PRIVILÉGIÉE Income Tax Act - Section 103 - Subsection 103(1) common and preferred units can be used as a mechanism for profits to be allocated to each partner’s interest (a single property)
Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) division of partnership interest into preferred and common units does not affect determination of partnership interest’s ACB
18 January 2008 External T.I. 2007-0235131E5 F - Faux frais de déplacement Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) Treasury Board allowance rates generally are reasonable, even when applied to entertainment
10 January 2008 Internal T.I. 2007-0254551I7 F - Provision relative à certaines marchandises Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m) - Subparagraph 20(1)(m)(i) ss. 12(1)(a)(i) inclusion and 20(1)(m)(i) available for gift certificates sold to franchisees where goods are only tendered to franchisee, with adjustment for unredeemed certificates
Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(m.2) s. 20(1)(m.2) available for returned gift certificates sold to franchisees
8 January 2008 Internal T.I. 2007-0254881I7 F - Amortissement d'une aire de camping Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c) costs of developing a campground would generally be added to Class 17(c)
Income Tax Regulations - Regulation 1100 - Subsection 1100(17) campground, if a business, not subject to leasing property restriction rule
Income Tax Regulations - Schedules - Schedule II - Class 1 septic tanks are structures
Income Tax Regulations - Schedules - Schedule II - Class 6 swimming pool is a water storage tank
2008-01-11 5 December 2007 Internal T.I. 2007-0221211I7 F - Capital Dividends Income Tax Act - Section 184 - Subsection 184(3)
Income Tax Act - Section 165 - Subsection 165(3) suggesting awaiting by CRA of a court resolution of a related dispute would be contrary to its duty to act with all due dispatch
Income Tax Act - Section 184 - Subsection 184(3) CRA will not accommodate appeal of underlying Pt. I and III assessments by agreeing to act on a waiver if appeal successful or by deferred processing of a s. 184(3) election
2 January 2008 External T.I. 2007-0228241E5 F - Programme canadien d'options familles agricoles Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(r) - Subparagraph 56(1)(r)(iv) payments under the Canadian Farm Families Options Program to those without a farming source of income would be included under s. 56(1)(r)(iv)
Income Tax Act - Section 9 - Computation of Profit payments under the Canadian Farm Families Options Program were business income to those with a farming source of income
Income Tax Act - Section 146 - Subsection 146(1) - Earned Income payments under the Canadian Farm Families Options Program to those without a farming source of income would be excluded from earned income
2007-12-28 18 December 2007 External T.I. 2007-0224761E5 F - Changement d'usage partiel et choix 45(3) Income Tax Act - Section 45 - Subsection 45(3) election not available where change from 20% to 100% personal use
2007-12-14 4 December 2007 Internal T.I. 2007-0237461I7 F - Définition d'activité de construction Income Tax Regulations - Regulation 238 - Subsection 238(2) construction activities included cable installation, maintenance and upgrading/primarily means over 50%
4 December 2007 Internal T.I. 2007-0255041I7 F - Employé de l'OTAN Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(a) Canadian-resident NATO employee’s income not exempted if the employee was seconded by Canada to NATO, or a Canadian military member
Income Tax Act - Section 146 - Subsection 146(1) - Earned Income income exempted under s. 81(1)(a) is not added to earned income
4 December 2007 Internal T.I. 2007-0255381I7 F - Dommages reçus suite à la perte d'un emploi Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance two judicial tests for what is a retiring allowance
2007-12-07 7 November 2007 Internal T.I. 2007-0253861I7 F - Partie non-imposable du gain en capital Income Tax Act - Section 132.1 - Subsection 132.1(2) no ACB increase under s. 132.1(2) if no previous reduction under s. 53(2)(h)(i.1)
Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(h) - Subparagraph 53(2)(h)(i.1) - Clause 53(2)(h)(i.1)(B) - Subclause 53(2)(h)(i.1)(B)(I) s. 53(2)(h)(i.1)(B)(I) designation does not increase unit ACB
2007-11-30 22 November 2007 External T.I. 2007-0226001E5 F - Jugement de divorce - Montant forfaitaire Income Tax Act - Section 60 - Paragraph 60(b) lump sum paid by ex-spouse’s corporation could not be maintenance
14 November 2007 Internal T.I. 2007-0254601I7 F - Paiement incitatif - Bon de souscription Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iii) value of share purchase warrant granted to asset vendor as an inducement to agree to a longer term services agreement with purchaser was includible under s. 12(1)(x)
Income Tax Act - Section 52 - Subsection 52(1) value of share purchase warrant included in recipient’s income under s. 12(1)(x) increased ACB of warrant
23 November 2007 Internal T.I. 2007-0258051I7 F - REÉR - Hypothèque légale Income Tax Act - Section 146 - Subsection 146(2) - Paragraph 146(2)(c.3) - Subparagraph 146(2)(c.3)(ii) tax debtor can pledge his RRSP to CRA without triggering an income inclusion under s. 146(12)
2007-11-23 6 November 2007 Internal T.I. 2005-0152091I7 F - Frais de déplacement - activité de divertissement Income Tax Act - Section 67.1 - Subsection 67.1(1) cost of transporting independent sales reps from an event was “in respect of … entertainment”
14 November 2007 External T.I. 2007-0245631E5 F - Retenue à la source -employé à l'étranger Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(c) employment for Canadian employer exercised in France and not exempt from French tax was not deemed to be exercised in Canada
Income Tax Regulations - Regulation 104 - Subsection 104(2) no source deductions required of Canadian employer for employee exercising duties in France
2007-11-16 8 November 2007 External T.I. 2006-0181621E5 F - Article 67.1 - Frais de transport et de logement Income Tax Act - Section 67.1 - Subsection 67.1(1) costs of transporting customers to an entertaining event and of their accommodation were “in respect of … entertainment”
2007-11-09 28 August 2007 External T.I. 2006-0190971E5 F - Gain et perte sur change étranger Income Tax Act - Section 39 - Subsection 39(2) trader in US shares realized FX gains or losses as USD payables settled and on transfers in and out of USD cash account

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