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6 May 2019 External T.I. 2019-0791601E5- METC & HATC for a dependant Unedited CRA Tags 118.2; 118.041; 118(6) Principal Issues: Whether an individual is entitled to (i) the home accessibility tax credit and (ii) medical expense tax credit in respect of expenses incurred for his adult son who is XXXXXXXXXX? ...

14 March 2002 External T.I. 2001-0089595- Interation of 250(5) & 128.1(4)(b)(iv) Unedited CRA Tags 250(5) 128.1(4)(b)(iv) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ...

Marie-Claude Hébert XXXXXXXXXX Avocate 2008-027440 Le 25 avril 2008 Madame, Objet: Crédit de la ligne 367 de l'Annexe 1 de la Déclaration de revenus et de prestations La présente fait suite à votre demande du 7 avril 2008 par laquelle vous demandez notre opinion quant à la signification des termes " ordinairement ", " habituellement " et " tout au long de l'année " dans le contexte du crédit d'impôt pour enfant de 2 000 $. ... Dans votre lettre vous faites référence au terme " ordinairement ", qui provient de l'équivalent anglais de l'expression " réside habituellement ". ... Toutefois, une expression similaire, " habitait ordinairement ", est utilisée dans la définition de " réinstallation admissible " au paragraphe 248(1) aux fins de la déduction pour frais de déménagement à l'article 62 (notez que la version anglaise de la définition de réinstallation admissible et celle de l'alinéa 118(1)b.1) utilisent des expressions quasi-identiques, soit " ordinarily resided " et " ordinarily resides "). ...

Question # 4 All Pension Acts have a stated standard of careful or prudent investments by pension plans. ... Comments- Question # 6 Whether money is borrowed solely for the purpose of earning income from real property or an interest therein is a question of fact. ... Question # 7 Does borrowed money have to be in the form of a mortgage to satisfy the provisions of clause 149(1)(o.2)(ii)(C) of the Act? ...

Reasons: Scenario 1: Clause 90(9)(a)(i)(A) refers to the "exempt surplus – at the lending time in respect of the corporation – of a foreign affiliate of the corporation". ... Scenario 2: Disproportionate Election – paragraph (b) of the definition of "underlying foreign tax applicable" – Subsection 5907(1) of the Regulations You ask us to assume the same facts as set out in #1 to #5 and #9 to #11 of Scenario 1 and the following additional facts: 1. ... Scenario 7: Temporary Repayment – "series" You ask us to assume the following facts: 1. ...

Situation # 2 Mr. A’s will provides that after his death, the above shares are transferred to a spousal trust in exchange for a demand, secured interest-free note having a face amount equal to $700. ... In Situation # 1, assuming that the requirements of subsection 73(1) are met, and that Mr. ... In Situation # 2, after Mr. A’s death, pursuant to Mr. A’s will, his legal representative would transfer Mr. ...

Scenario A – Election of benefit under paragraph 2702(1)(a)) of the Regulations Regardless of whether a group term life insurance policy includes policy dividends and experience rating refunds, the employer may calculate the benefit under paragraph 2702(1)(a) of the Regulations where the following requirements are met: the policyholder elects to calculate the term insurance benefit under paragraph 2702(1)(a) for all individuals whose lives are insured under the policy; no premium rate that applies for term insurance provided under the policy depends on the age or sex of an individual whose life is insured under the policy; and no amounts are payable under the policy for term insurance on the lives of individuals in respect of the year other than premiums payable on a regular basis that are based on the amount of term insurance in force in the year for each individual. Scenario B – Policy dividends and experience rating refunds in calculating the ADCI Where paragraph 2702(1)(a) of the Regulations is inapplicable, the individual’s term insurance benefit is required to be calculated under paragraph 2702(1)(b) of the Regulations. ... Scenario C – Policy dividends and experience rating refunds relating to a long period of insurance If the policyholder calculates the ADCI using the method specified in paragraph 2702(2)(a), the total amount of policy dividends and experience rating refunds paid to the policyholder in the year under the policy is included in the calculation under variable C to the extent that the amount can reasonably be considered to relate to term insurance provided on the lives of individuals in the premium category. ...

The issues outlined in your letter and our comments thereon are as follows: Issue # 1 Would a typical mutual fund trust indenture and statement of portfolio transactions filed with a provincial securities commission be considered a document similar to a prospectus or registration statement for the purposes of paragraph 4803(2)(a) of the Regulations? ... Issue # 2 Are the units of a mutual fund trust distributed pursuant to a prospectus exemption order under provincial securities legislation (e.g., subsection 74(1)- Exemption order, of the Ontario Securities Act) "qualified for distribution to the public" for the purposes of paragraph 4803(2)(a) of the Regulations? ... Issue # 3 Would the comments expressed in respect of Issues 1 and 2 above differ based on the type of investor involved in the distribution? ...

À ce sujet, vos questions étaient les suivantes: a) Est-ce que le terme " régime " a la même signification que l'expression " contrat d'assurance "? ... Notion de " régime ": L'Agence des douanes et du revenu du Canada (ci-après l' " ADRC ") considère qu'un régime visé par l'alinéa 6(1)f) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") désigne toute entente conclue entre un employeur et ses employés ou un groupe ou une association d'employés qui prévoit l'indemnisation d'un employé pour la perte d'un revenu d'emploi par suite de maladie, de grossesse ou d'accident, au moyen de prestations payables périodiquement. Un contrat d'assurance n'est pas un " régime " comme tel mais plutôt une de ses composantes. ...

Thomson August 23, 2006 Dear XXXXXXXXXX: Re: XXXXXXXXXX / Royalty & Income Trusts This is in reply to your fax of May 19, 2006, in which you ask for our viewpoints regarding two letters received by XXXXXXXXXX. ... Royalty / Income Trusts The second letter is from XXXXXXXXXX, a U.S. resident, to XXXXXXXXXX. ... Yours truly, Sherry Thomson, Acting Manager For Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...