Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2004-05-14 28 April 2004 Internal T.I. 2004-0071191I7 F - À quoi se rattache l'élément contrôle/propriété? Income Tax Act - 101-110 - Section 104 - Subsection 104(1) ownership or control test relates to all the listed persons
2004-05-07 30 April 2004 External T.I. 2003-0045851E5 F - L'affaire Gillette Canada inc. Income Tax Act - Section 15 - Subsection 15(2) CRA does not follow Gillette Canada
27 April 2004 External T.I. 2003-0048351E5 F - Prestation de décès versée par la RRQ Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a.1) amounts paid directly to heirs are not included in income
3 May 2004 External T.I. 2003-0049061E5 F - Calcul du PBR d'une terre agricole Income Tax Act - Section 43 - Subsection 43(1) allocation by sq. m. not always appropriate
4 May 2004 Internal T.I. 2004-0060871I7 F - Frais de coaching Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) coaching expenses of self-employed person were personal
4 May 2004 Internal T.I. 2004-0062671I7 F - Associé qui se joint à une société de personnes Income Tax Act - Section 34.2 - Old 34.2 former s. 34.2(3) permitted the continuation of the former Dec. 31, 1995 professional income reserve on joining a similar partnership
Income Tax Act - Section 249.1 - Subsection 249.1(4) taxpayer bound by previous off-calendar year election of partnership which he joined
28 April 2004 External T.I. 2004-0066201E5 F - Associated Corporations - Control by same person Income Tax Act - Section 256 - Subsection 256(2) illustration of application of s. 256(2)
28 April 2004 External T.I. 2004-0066231E5 F - Connected Corporations Income Tax Act - Section 186 - Subsection 186(1) - Paragraph 186(1)(a) connected corporation exemption applied at the time of receipt rather than declaration of the dividend
21 April 2004 Internal T.I. 2004-0070901I7 F - 163(2) Penalty - Off-Calendar Fiscal Period Income Tax Act - Section 163 - Subsection 163(2.1) - Paragraph 163(2.1)(a) penalty for failure to bring reserves back into income reduced under s. 163.2(2.1)(a)(ii) for further deductible reserve amounts
2004-04-30 27 April 2004 External T.I. 2004-0062091E5 F - 55(3)(a) Income Tax Act - Section 55 - Subsection 55(3.01) - Paragraph 55(3.01)(a) s. 55(3)(a) exception applicable where spin-off from one parent-controlled corporation to another, notwithstanding the children shareholders are unrelated under s. 55(5)(e)(i)
Income Tax Act - Section 55 - Subsection 55(4) s. 55(4) inapplicable where parent retains control for the protection of parent’s economic interests
28 April 2004 Internal T.I. 2004-0067561I7 F - Impôt de la partie I.3 Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(a) no IT-474, para. 10 relief for acceleration of Part I.3 tax
28 April 2004 Internal T.I. 2004-0071331I7 F - Régime d'investissement coopératif du Québec Income Tax Act - Section 53 - Subsection 53(2) - Paragraph 53(2)(k) listed assistance does not include a deduction from taxable income
2004-04-23 15 April 2004 Internal T.I. 2004-0062451I7 F - Résidence principale Income Tax Act - Section 54 - Principal Residence - Paragraph (c) no need to file form for principal residence portion of disposed-of property if it was fully exempted
19 April 2004 External T.I. 2004-0063851E5 F - Année d'imposition du revenu d'entreprise Income Tax Act - Section 249.1 - Subsection 249.1(4) s. 249.1(1)(b) requires inclusion of partnership income in current calendar year where it ceases to carry on business in the year
2004-04-16 13 April 2004 External T.I. 2003-0052291E5 F - Participation exclue - Par. 40(3.15) de la Loi Income Tax Act - Section 40 - Subsection 40(3.15) “exempt interest” status not lost if the partnership property becomes a source of property rather than active business income
6 April 2004 Internal T.I. 2004-0067761I7 F - Indemnisation pour perte dans un REÉR Income Tax Act - Section 146 - Subsection 146(8) damages received by the annuitant but promptly on-paid to the RRSP do not constitute a premium or benefit
2004-04-09 5 April 2004 External T.I. 2003-0034061E5 F - Frais relatifs aux études payés par l'employeur Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) “allowance” received based on an estimate of costs incurred by employee for employer-desired master's degree would not be taxable
5 April 2004 External T.I. 2003-0050331E5 F - Allocations vestimentaires/Policiers Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) civvy clothing allowances received by police officers likely were taxable
2004-04-02 26 March 2004 Internal T.I. 2004-0060361I7 F - Date d'exécution Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day a request for support reinstatement that was styled by the court as a motion to establish support triggered a "commencement day”
30 March 2004 Internal T.I. 2004-0062711I7 F - tenure à bail Income Tax Regulations - Schedules - Schedule III - Section 4 not possible to extend the depreciation period
2004-03-26 28 January 2004 External T.I. 2003-0028891E5 F - Perte sur change relative à des contrats de change Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange CGE established that accrued loss on FX forward contract is not a contingent liability
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) CRA position regarding recognition of accrued income account losses is subject to any application of ss. 18(1)(a) and (e)
23 March 2004 External T.I. 2003-0049031E5 F - Paragraphe 15(2) de la Loi et "montant remis" Income Tax Act - Section 15 - Subsection 15(2) loan that was anticipated to be forgiven was not a bona fide loan, so that s. 15(2) did not apply
Income Tax Act - Section 12 - Subsection 12(11) - Investment Contract loan that was anticipated to be forgiven was not in fact a loan
Income Tax Act - Section 15 - Subsection 15(1.21) inclusion under s. 56(2) avoided second inclusion under s. 15(1.21)
Income Tax Act - Section 80 - Subsection 80(1) - Excluded Obligation loan included in income under s. 15(2) was excluded obligation re its subsequent forgiveness
15 March 2004 Internal T.I. 2004-0058591I7 F - Projet agricole au sens de 122.3(1)b)(i)(B) Income Tax Act - Section 248 - Subsection 248(1) - Farming foreign woodlot operation was farming
2004-03-19 16 March 2004 External T.I. 2003-0050041E5 F - Fin de société de personnes et 98(5) Income Tax Act - Section 98 - Subsection 98(5) s. 98(5) can apply if all the partners transfer their interests to a corporation at daily, or perhaps, split-second, intervals
2 March 2004 Internal T.I. 2004-0061041I7 F - Safe Income Income Tax Act - Section 55 - Subsection 55(2.1) - Paragraph 55(2.1)(c) Kruco decision followed
2004-03-12 10 March 2004 External T.I. 2002-0160751E5 F - REÉR au décès: rente pour un bénéficiaire mineur Income Tax Act - Section 60 - Paragraph 60(l) - Subparagraph 60(l)(ii) - Clause 60(l)(ii)(B) s. 60(l)(ii)(B) can apply where the minor child is the sole living testamentary beneficiary but, on the child's death, the residue passes to other beneficiaries
10 March 2004 External T.I. 2002-0164661E5 F - REÉR au décès: rente pour un bénéficiaire mineur Income Tax Act - Section 60 - Paragraph 60(l) - Subparagraph 60(l)(ii) - Clause 60(l)(ii)(B) child is the only one, prior to the child’s death, to have a beneficial interest in the amounts payable under the annuity
Income Tax Act - Section 146 - Subsection 146(8.1) election can be executed by executor qua executor and qua legal representative of the minor beneficiary, if so authorized
9 March 2004 External T.I. 2003-0046961E5 F - Frais payés à une famille d'accueil Income Tax Act - Section 63 - Subsection 63(3) - Child Care Expense - Paragraph (a) occasional short stays with the parents do not qualify as residing with them
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) fee paid for care by foster family for disabled child could qualify under s.118.2(2)(b.1
Income Tax Act - Section 68 break-out of care component in the invoice for the attendant’s fee would permit CRA to recognize that component
4 March 2004 External T.I. 2003-0049831E5 F - Allocation pour l'achat d'ordinateur Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) reimbursement of internet and modem charges not taxable where internet access is essential to performing employment duties
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) monthly home computer allowance was taxable
5 March 2004 External T.I. 2004-0060831E5 F - Congé à traitement différé Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(i) no SDA impact if, after taking leave, an employee responds to early retirement incentives

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