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20 February 2012 External T.I. 2011-0421581E5- Payments to Day Homeshare Providers & 81(1)(h) Unedited CRA Tags ITA 81(1)(h) Principal Issues: Whether the per diem payments received by the "day" homeshare providers fall under paragraph 81(1)(h) income tax exemption. ... In that case, Estey, J. concluded that "... one is ordinarily resident in the place where, in the settled routine of his life he regularly, normally or customarily lives". ...

27 April 2011 External T.I. 2010-0368141E5- Principal Residence- Trust & 1/2 hectare rule Unedited CRA Tags 54 "principal residence", 40(2)(b), 70(5) Principal Issues: With respect to determining whether the land in excess of one-half hectare was regarded as necessary to the use and enjoyment of the housing unit as a residence, can the factors utilized on the deemed disposition of the residence upon the mother's death be attributed to the same determination when the residence is disposed of by the mother's estate? ... Yours truly, Steve Fron Acting Manager International & Trust Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

12 January 2012 External T.I. 2011-0415991E5- OETC Eligibility & evacuation from foreign country Unedited CRA Tags 122.3 Principal Issues: Whether employees otherwise qualify for OETC pursuant to 122.3(1) when evacuated back to Canada during the qualifying period when they are teleworknig in connection with the foreign worksite from a location in Canada, or not working in Canada but "on call" to return to the foreign worksite at the request of the employer. ... Yours truly, Robert Demeter Manager, International Section I International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

17 February 2017 External T.I. 2016-0662341E5- Airline passes – retired and current employees For French version, see 2016-0669931E5 F Unedited CRA Tags ITA: 6(1)(a) Principal Issues: Whether the CRA’s administrative policies concerning standby airline passes provided to current airline employees and standby and space-confirmed airline passes provided to retired airline employees are still valid? ... Generally, under paragraph 6(1)(a) of the Act “the value of board, lodging, and other benefits of any kind whatever received or enjoyed … in respect of, in the course of, or by virtue of the taxpayer’s office or employment” is included in an employee’s income. ...

24 November 2008 External T.I. 2007-0228301E5- FAPI & Capital Dividend Account Unedited CRA Tags 91(1); 89(1)- CDA; 12(1)(k) Principal Issues: Whether FAPI of a foreign affiliate of a corporation can be added to the corporation's capital dividend account when the FAPI was derived from capital gains of the foreign affiliate? ... For Director International & Trusts Division Income Tax Rulings Directorate ENDNOTES 1 Unless otherwise stated, statutory references in this letter are to the Income Tax Act, R.S.C. 1985 (5th Suppl.) c. 1, as amended to the date hereof. ...

21 September 2007 External T.I. 2007-0229191E5 F- Agent de voyages & impôt de la partie I.3 Unedited CRA Tags 181.2(3)c) Principales Questions: Aux fins de la partie I.3, faut-il inclure dans le capital d'une société les fonds reçus d'un client et déposés en fidéicommis ou en fiducie pour le compte des clients des agents de voyages? ... Le sous-alinéa 181(3)b)(i) édicte ce qui suit: Pour déterminer la valeur comptable d'un des éléments d'actif d'une société ou tout autre montant en vertu de la présente partie afférant au capital d'une société, à sa déduction pour placements, à son capital imposable utilisé au Canada pour une année d'imposition ou afférent à une société de personnes dans laquelle une société a une participation: b) sous réserve de l'alinéa a) et sauf disposition contraire de la présente partie, les montants à utiliser sont les suivants: (i) soit ceux qui figurent au bilan présenté aux actionnaires de la société (...). ...

10 October 2007 External T.I. 2006-0202871E5- 70(6) & spouse's election under Family Law Act ONT Unedited CRA Tags 70(6) 248(23.1) Principal Issues: 1. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

15 January 2008 External T.I. 2007-0251591E5- Vested indefeasibly & change in trustees Unedited CRA Tags 108(1) 128.1 Principal Issues: General questions 1. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

13 June 1997 External T.I. 9715135- EXPENSES RELATING TO RRSP & RRIF Unedited CRA Tags 18(1)(u) 20(1)(bb) 146 146.3 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Gillman Attention: XXXXXXXXXX June 13, 1997 Re: Administration Fees, Investment Counsel Fees: Registered Retirement Savings Plan ("RRSP") & Registered Retirement Income Funds ("RRIF") This is in reply to your letter of June 6, 1997, in which you ask us to clarify our position on the payment of the above-noted fees with respect to an RRSP and a RRIF. ...

19 September 1997 External T.I. 9722075- CHELATION THERAPY & PER KM RATE FOR MEDICAL TRAVEL Unedited CRA Tags 118.2(2)(h) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: chelation therapy and the cost related to medical travel by automobile that is not supported by receipts Position: cost of prescription drugs & fees to physician for chelation therapy qualify as a medical expense. ...