Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2004-08-06 13 July 2004 Internal T.I. 2004-0068521I7 F - Date d'exécution - Affaire Miller Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (b) - Subparagraph (b)(ii) Miller incorrect: change in aggregate (but not per-child) amount triggers commencement date
15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c) waste snow storage site was qualifying surface construction
Income Tax Regulations - Schedules - Schedule II - Class 6 - Paragraph (e) tank for holding waste snow melt and decanting the pollutants was a storage tank (Class 6(e))
Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(c) tank for holding waste snow melt and decanting the pollutants was not a building used in processing
27 July 2004 External T.I. 2004-0077581E5 F - Transfert d'un REÉR à une fiducie Income Tax Act - Section 146 - Subsection 146(2) - Paragraph 146(2)(b.4) qualifying RRSP cannot have a trust as the annuitant
Income Tax Act - Section 146 - Subsection 146(12) transfer by an individual of his RRSP to a trust set up for his exclusive benefit would engage s. 146(12)(b)
Income Tax Act - Section 146 - Subsection 146(1) - Retirement Savings Plan listing of qualified issuers
3 August 2004 Internal T.I. 2004-0078781I7 F - Déduction de l'impôt sur la masse salariale Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose Quebec payroll tax on financial institutions is deductible
8 July 2004 External T.I. 2004-0079771E5 F - Crédit pour pension - FRV Income Tax Act - Section 118 - Subsection 118(7) - Qualified Pension Income - Paragraph (a) amounts from LIF not pension income
30 July 2004 External T.I. 2004-0083841E5 F - Développement informatique Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A whether an interest in software has been acquired is determined under common or civil law
2004-07-30 9 July 2004 External T.I. 2004-0079221E5 F - Indemnité pour mauvaise information Income Tax Act - Section 3 - Paragraph 3(a) compensation received for incorrect computation of pension benefit is non-taxable
2004-07-23 13 July 2004 External T.I. 2004-0058141E5 F - Transfert du droit aux revenus provenant d'un bien Income Tax Act - Section 248 - Subsection 248(3) assignment of the rents from a rental property to a corporation would result in a disposition to a deemed trust under s. 248(3)
Income Tax Act - Section 85 - Subsection 85(1) rollover not available to assignment of the rents from a rental property to a corporation for shares since the transferee was a deemed trust under s. 248(3)
Income Tax Act - Section 75 - Subsection 75(2) s. 75(2) applicable to assignment of the rents from a rental property to a corporation giving rise to a deemed trust under s. 248(3)
2004-07-16 6 July 2004 External T.I. 2004-0081631E5 F - Price Adjustment Clauses Income Tax Act - Section 85 - Subsection 85(1) ticking "yes" box on election form is sufficient notice of price adjustment clause
General Concepts - Effective Date no requirement to notify CRA of price-adjustment clause otherwise than by ticking box on any prescribed form
Income Tax Act - Section 51 - Subsection 51(1) no requirement to notify CRA of price-adjustment clause regarding a s. 86 or 51 exchange
2004-07-09 29 June 2004 External T.I. 2004-0065941E5 F - Revenu de bien ou d'entreprise exploitée active Income Tax Act - Section 129 - Subsection 129(6) double application of s. 129(6) where active business sub pays interest to its Holdco parent which, in turn, pays interest to its parent
24 June 2004 Internal T.I. 2004-0068381I7 F - Date d'exécution Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (b) - Subparagraph (b)(ii) change in required support amount triggers commencement day regardless of the number of children covered by the changed support
28 June 2004 Internal T.I. 2004-0073761I7 F - Dommages-intérêts-perte d'emploi Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance damages for failure to reinstate the taxpayer were a retiring allowance
Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(l.1) reimbursement of legal costs incurred to recover damages for failure to reinstate were includible under s. 56(1)(l.1)
Income Tax Act - Section 60 - Paragraph 60(o.1) deduction for legal fees incurred to recover damages that were retiring allowance
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(c) change regarding pre-judgment interest judicially ordered after 2003
29 June 2004 External T.I. 2004-0078951E5 F - Non Arm's Length Sale of Shares, Surplus Stripping Income Tax Act - Section 84.1 - Subsection 84.1(1) s. 84.1 could apply if unrelated purchaser is an accommodation party
29 June 2004 Internal T.I. 2004-0081901I7 F - Taxable Benefit - Life Insurance Premiums Income Tax Act - Section 15 - Subsection 15(1) benefit from payment by corporation of life insurance premiums on policy of which shareholder’s spouse is the beneficiary is based on the premiums so paid
2004-07-02 28 June 2004 External T.I. 2004-0059311E5 F - Associated Corporations Income Tax Act - Section 256 - Subsection 256(3) - Paragraph 256(3)(a) "controlled, directly or indirectly in any manner whatever" includes de jure control
Income Tax Act - Section 256 - Subsection 256(6) where s. 256(6) applies, it excludes both de jure and de facto control by the creditor
Income Tax Act - Section 256 - Subsection 256(5.1) the defined phrase includes de jure control
24 June 2004 Internal T.I. 2004-0065301I7 F - Frais médicaux - purificateur d'air Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(c.1) air exchanger can also serve as air purifier/ “severe” excludes seasonal allergies
2004-06-25 18 May 2004 External T.I. 2002-0168191E5 F - Somme reçue après la fin d'une succession Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) pension payment received after estate termination was included in beneficiaries’ income pursuant to s. 56(1)(a) rather than s. 104(13)
Income Tax Act - 101-110 - Section 104 - Subsection 104(13) pension payment received after estate termination bypassed the s. 104(6) and s. 104(13) system
17 June 2004 External T.I. 2003-0045411E5 F - Entreprise de placement déterminée Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business - Paragraph (a) partnership business is transparent but separate from similar business carried on directly
Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) business carried on through partnership is separate from similar business carried on directly by partner
Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business - Paragraph (b) para. (b) may not apply where the SIB is carried on through a partnership
18 June 2004 External T.I. 2004-0058621E5 F - Société agricole familiale Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation shares did not qualify where 24-month holding period not satisfied after s. 85(1) roll in of farming business
22 June 2004 External T.I. 2004-0060211E5 F - Allocation pour utilisation d'un véhicule à moteur Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) travel from home to numerous different customer locations was not personal
21 June 2004 External T.I. 2004-0074851E5 F - Allocation de retraite Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance severance was a retiring allowance even though the employee was hired by another municipality that had agreed to take over the municipal functions of her first employer
Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) two municipalities were not Crown agents or controlled by provincial government and, therefore, were not related
Income Tax Act - Section 60 - Paragraph 60(j.1) - Subparagraph 60(j.1)(ii) - Clause 60(j.1)(ii)(C) unrelated person who has assumed a severance payment obligation is treated as paying the severance on behalf of the “employer” who terminated
2004-06-18 12 May 2004 Internal T.I. 2004-0061071I7 F - Assistance sociale - Famille d'accueil Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) receipt of special allowance by the public institution under the CCTB program does not render the assistance to the individual taxable

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