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We have translated 5 more CRA Interpretations

These are additions to our set of 1,331 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 11 ¼ years of releases of Interpretations by the Directorate. ...

CRA confirms that bonuses generally can be prorated weekly for CEWS claim purposes, and now is getting its CEWS Registry running

Additional summaries of Frequently asked questions- Canada emergency wage subsidy (CEWS) CRA Webpage 21 December 2020 under s. 125.7(4)(b), 125.7(1) – baseline remuneration, eligible remuneration, s. 125.7(4)(d) and s. 241(3.5). ...

CRA finds that the para. (k) SDA exception did not apply where RSUs were granted early in Year 1 and vested 36 months later

Summaries of 13 November 2020 Internal T.I. 2020-0864831I7 under s. 248(1) – SDA, s. 7(3)(b) and s. 15(1). ...

CRA is now effectively prohibiting the avoidance of contribution holidays or designated plan status through using hybrid defined benefit/money purchase provisions

CRA has now imposed a condition, effective March 16, 2021, that prohibits employers and members from contributing to a money purchase provision of an IPP or to a designated plan if actuarial surplus under the defined benefit provision of the plan is more than the surplus limit – so that any required contributions to the plan’s money purchase provision are permitted only if they are made from the surplus. ...

CRA finds that a USA stripped away voting control of a parent over its wholly-owned subs so that it was not closely related to them for ETA purposes

., a “right under a contract … to control the voting rights attached to the share.” ...

CRA indicates that s. 90(9)(b) does not preclude annual s. 90(9) deductions for an upstream loan from CFA based on its ES followed by using that ES to repay the upstream loan

Did the stipulation in s. 90(9)(b), that the CFA exempt surplus must be “not relevant in applying this subsection in respect of... any deduction under subsection... 113(1) in respect of a dividend paid, during the period in which the particular loan … is outstanding” signify that Canco could not access the s. 90(9) deductions in years 1 to 3, because the loan was still outstanding in year 4 at the time that the dividend was paid out of exempt surplus? ...

CRA states that a badly-drafted HST Reg. that could deem all ILPs to be SLFIs should be broadly interpreted

What likely would come within s. 3(e)(i) is something like a conventional mutual fund which has already gone through the hoops so as to be qualified to be in continuous distribution – as contrasted, at the other extreme, to a conventional ILP which if it, for example, has no intention of preparing a current offering memorandum, is not yet qualified to distribute securities, even on a private placement basis. ...

It may be bad tax planning to try to reduce the passive-income grind

Although the effect of loss of the SBD is to reduce the tax deferral benefit of corporate earning of the active business income (ABI), Ontario and New Brunswick did not adopt a matching AAII rule – so that in Ontario, for example, a CCPC earning ABI of $500,000 and AAII of $150,000 can still obtain a tax-deferral benefit at the Ontario level of up to $41,500 annually. ...

CRA rules on the conversion of a defined benefit to a defined contribution SERP

Summary of 2021 Ruling 2020-0858321R3 under s. 248(1) – SDA. ...

CRA finds that employer coverage of collision damage to a leased car is ignored for standby charge purposes and that electric vehicle charging costs can be inferred from kilometres

Summaries of 10 June 2021 External T.I. 2017-0696041E5 under s. 6(2) – E and s. 6(1)(k). ...

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