Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2007-05-11 30 April 2007 External T.I. 2007-0230441E5 F - Crédit d'impôt pour condition physique des enfants Income Tax Act - Section 118.03 - Subsection 118.03(1) - Eligible Fitness Expense determination as to whether the program qualifies should be made by sponsor
2007-04-27 17 April 2007 External T.I. 2007-0230381E5 F - Option d'achat de biens immeubles Income Tax Act - Section 49 - Subsection 49(1) - Paragraph 49(1)(a) allocation of option proceeds between principal residence and business asset to be allocated based on the reasonable value attributed to each type of property
2007-04-20 12 April 2007 External T.I. 2007-0220561E5 F - Crédit pour études - stages de formation pratique Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program paid internships are not necessarily disqualifying
2007-04-06 21 March 2007 External T.I. 2005-0142121E5 F - Don au décès d'un contribuable Income Tax Act - Section 118.1 - Subsection 118.1(18) gift of shares to a charity is not of non-qualifying securities if immediately after the ownership transfer, the estate now deals at arm's length with the corporation
Income Tax Act - Section 118.1 - Subsection 118.1(5) bequest of shares to spousal trust, with the shares then directed to a registered charity on the spouse’s is treated as a gift of an equitable trust interest by the deceased
20 March 2007 External T.I. 2006-0173711E5 F - Paiement des impôts d'une fiducie Income Tax Act - 101-110 - Section 105 - Subsection 105(1) s. 105(1) does not apply where trustee pays trust taxes
Income Tax Act - Section 246 - Subsection 246(1) s. 246(1) does not apply where trustee pays trust taxes
Income Tax Act - Section 74.1 - Subsection 74.1(2) attribution may apply where father pays income tax liability of trust for his children
20 February 2007 External T.I. 2006-0210291E5 F - Remboursement des billets d'avion Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) no taxable benefit for business class ticket reimbursement – but benefit if employee is reimbursed for 2 economy tickets for the employee and spouse
27 March 2007 External T.I. 2006-0217511E5 F - Régime d'assurance collective Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) payment by employer of all rather than half the premiums for a group insurance plan would not oust the exclusion
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) CRA will not accept a retroactive change to a plan’s tax status
21 February 2007 Internal T.I. 2006-0218421I7 F - Pension alimentaire - date d'exécution Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day retroactive nature of a divorce judgment is to be respected
General Concepts - Effective Date divorce judgment with stated retroactive effect caused the amounts to “be required to be made” on the earlier date
27 March 2007 External T.I. 2007-0226801E5 F - Orphelin(e)s de Duplessis Income Tax Act - Section 3 - Paragraph 3(a) compensation to Duplessis orphans was non-taxable
2007-03-30 14 March 2007 External T.I. 2006-0169821E5 F - REÉÉ - définition de souscripteur Income Tax Act - Section 146.1 - Subsection 146.1(1) - Subscriber - Paragraph (c) legatees of subscriber are subscribers
14 March 2007 External T.I. 2007-0219601E5 F - Police d'assurance-vie cédée en garantie Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e.2) borrowing must be by the taxpayer
2007-03-16 26 February 2007 External T.I. 2005-0163391E5 F - Choix en vertu du paragraphe 256(2) de la LIR Income Tax Act - Section 256 - Subsection 256(2) making election does not preclude s. 129(6)(b)(i) applying to deem property income to be active business income
2 March 2007 External T.I. 2006-0185471E5 F - Frais de représentation - 67.1 Income Tax Act - Section 67.1 - Subsection 67.1(1) confirmation of 1998 agreement as to portion of remote work site daily allowances to be treated as for meals rather than accommodation
Excise Tax Act - Section 236 - Subsection 236(1) ITA s. 67.1 agreement as to portion of remote work site daily allowances to be treated as for meals rather than accommodation also applies to ETA s. 236
27 February 2007 External T.I. 2006-0216481E5 F - Montant payable à des retraités (annul ass. malad) Income Tax Act - Section 6 - Subsection 6(3) compensation for termination of retirees’ benefit plan not includible under s. 6(3)
Income Tax Act - Section 3 - Paragraph 3(a) compensation for termination of retirees’ benefit plan was not income from a source
9 March 2007 External T.I. 2006-0218501E5 F - Application de 75(2) lors d'une émission d'actions Income Tax Act - Section 75 - Subsection 75(2) s. 75(2) inapplicable to a corporation issuing shares to a trust of which it may become a beneficiary because it did not own the shares before their issuance
2007-03-09 26 February 2007 External T.I. 2005-0159431E5 F - Renonciation aux revenus d'une fiducie Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Testamentary Trust - Paragraph (c) renunciation of income not yet realized is not a contribution to the trust
Income Tax Act - 101-110 - Section 106 - Subsection 106(2) s. 106(2) inapplicable to renunciation of income not yet realized
2007-02-23 16 February 2007 External T.I. 2006-0200541E5 F - Prestation universelle pour la garde d'enfants Income Tax Act - Section 74.1 - Subsection 74.1(2) UCCB benefit put into separate bank account for child subject to attribution
12 February 2007 External T.I. 2006-0214141E5 F - Régime d'assurance salaire Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) a qualifying group disability plan could utilize individual policies, but s. 6(1)(a)(i) exclusion not available where plan restricted to the two shareholder-managers
Income Tax Act - Section 15 - Subsection 15(1) benefit from corporate employer’s payment of premiums under disability plan restricted to the two shareholder-managers was received qua shareholder rather than employee
15 February 2007 External T.I. 2006-0216851E5 F - REÉÉ - Définition de fiducie Income Tax Act - Section 146.1 - Subsection 146.1(1) - Trust - Paragraph (d) quaere whether payer can have control rights over the use of the RESP proceeds by university
2007-02-16 6 February 2007 External T.I. 2006-0170921E5 F - Capital Gain Strip Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(a) - Subparagraph 55(3)(a)(ii) s. 55(3)(a)(ii) exclusion applies when Opco, in which two unrelated individuals having special voting shares, spins off real estate to Opco’s Holdco
16 November 2006 External T.I. 2006-0203131E5 F - Régime à traitement différé Income Tax Regulations - Regulation 6801 - Paragraph 6801(a) - Subparagraph 6801(a)(v) failure for leave to be taken at the end of the deferral period
Income Tax Act - Section 5 - Subsection 5(1) advances received were salary rather than loans and, when repaid, reduced employment income
12 February 2007 External T.I. 2006-0205981E5 F - DAS programme de soutien financier pour handicapés Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(r) assistance paid to those with disabilities to assisting taking up employment came within s. 56(1)(r)
Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration - Paragraph (h) assistance paid to those with disabilities to assisting taking up employment was “remuneration” subject to source deductions
18 December 2006 Internal T.I. 2006-0208611I7 F - Indemnités pour lésions professionnelles Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(v) application of ss. 56(1)(v) and 110(1)(f)(ii) to non-contractual amounts paid by bank pursuant to Canada Labour Code to Ontario employees, not in excess of the WSIB scales
Income Tax Regulations - Regulation 232 - Subsection 232(4) Reg. 232(4) exclusions are broader than those listed
22 January 2007 External T.I. 2006-0212641E5 F - Crédit de taxe sur le capital du Québec Income Tax Act - Section 13 - Subsection 13(7.1) Quebec tax credit for qualified investments is government assistance recognized under s. 13(7.1) rather than s. 12(1)(x)
Income Tax Act - Section 127 - Subsection 127(11.1) - Paragraph 127(11.1)(b) Quebec tax credit for qualified investments is deducted under s. 127(11.1)(b) in accordance with the ITTN No. 29 timing
25 January 2007 External T.I. 2006-0213961E5 F - Rémunération, assurance salaire, indemnité CSST Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) - Subparagraph 6(1)(f)(iii) wage maintenance amount paid in advance of workers’ compensation was reportable as s. 6(1)(f)(iii) income, with s. 8(1)(n) deduction when repaid after receipt under s. 56(1)(v)
Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(v) amount paid by employer in advance of workers’ compensation was reportable as s. 6(1)(f)(iii) income, with the employee later taking a s. 8(1)(n) deduction and a s. 56(1)(v) inclusion
2007-02-09 26 January 2007 External T.I. 2005-0157751E5 F - Don d'un duplex et changement d'usage Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) generally appropriate to allocate the deemed proceeds between residence and rental portion on building square footage basis, with land to follow suit

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