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2 January 2014 Internal T.I. 2013-0490141I7- Charitable Donations CRA Tags 118.1(5) 110.1(1) Principal Issues: Whether certain donation amounts claimed by various taxpayers were all gifts by will Position: Yes Reasons: See memo January 2, 2014 Jason Shepherd HEADQUARTERS Calgary TSO Audit 220- 4 Ave SE, Room 667 Dominic Tiu Calgary AB T2G 0L1 (416) 973-8002 2013-049014 Estate of the Late XXXXXXXXXX We are writing in response to your May 23rd, 2013 request for our comments concerning a current audit of the XXXXXXXXXX T3 return of the Estate of the late XXXXXXXXXX (the "Estate") which revealed that three charitable donations totaling $XXXXXXXXXX were made after the date of death of the late XXXXXXXXXX (the "Deceased"). ... It is our opinion that the $XXXXXXXXXX in marketable securities transferred by the Estate to the Foundation (as defined in 6 below) on XXXXXXXXXX and XXXXXXXXXX constitute a gift by will under subsection 118.1(5) of the Act and is deemed to have been made by the Deceased immediately before his death. 2. ...

2 March 2011 Internal T.I. 2011-0392001I7- Qualifying Period- OETC- 122.3(1) Unedited CRA Tags ITA: 122.3(1) Principal Issues: Scenarios 1 & 2: What is the number of days of eligibility for the OETC? ... Scenario 4: A company has two distinct and separate contracts, signed the same day, to supply 2 vessels to the same contractor. ... ISSUES: Based on the scenarios presented above, you ask the following questions: Scenarios 1 & 2: What is the number of days of eligibility for the OETC? ...

2 July 2003 Internal T.I. 2003-0007967- Proprietorship; treaty-protected business Also released under document number 2003-00079670. ... No. 2. Yes. Reasons: 1. See doc. # E 2002-0165077. 2. This follows from the definition of "treaty-protected business", together with paragraph 110(1)(f) and the clear policy set out by Finance when the "treaty-protected business" rules were introduced. ... Issue 2: Can USP carry forward its 2000 and 2001 Canadian losses to the 2002 taxation year? ...

2- Shareholder's benefit for contributions by the Corporation to the Trust? ... Position: 1- No. 2- Maybe (we do not have a complete picture). 3- No. 4- It will depend on the plan under review. 5- Dealt verbally. 6- Not considered. 7- Yes. ... See also the second "XXXXXXXXXX" of the Memorandum. 2 Clause XXXXXXXXXX of the Memorandum. 3 [1969] C.T.C. 207, at 217 (Ex.Ct.). 4 Swiss Bank Corp. v. ...

2 February 2005 Internal T.I. 2005-0111961I7 F- Reassessment of a Partner Unedited CRA Tags 152(4) 152(1.4) 152(1.7) Principal Issues: Whether the Minister may reassess the member ("XCO") of a partnership directly in respect of its allocated share of income of the partnership pursuant to subsection 152(4) of the Act, without making (or if the Minister is unable to make) a determination in respect of the partnership under subsection 152(1.4) of the Act and without making an assessment under subsection 152(1.7) of the Act. ... Le 2 février 2005 Services d'interprétation technique de l'impôt Direction des décisions Services Fiscaux de Montréal en impôt 305, boul. ... À moins d'indication contraire, toute référence à un article de loi ou à une de ses composantes dans le présent document constitue une référence à un article de la Loi ou à une de ses composantes. 1) Situation Donnée Vous nous avez présenté la situation décrite ci-après (la " Situation Donnée") dans le cadre de votre demande d'opinion. a) Une société (" XCO ") serait le commandité d'une société en commandite (" BCOM "). b) La date limite à laquelle le ministre pourrait effectuer une détermination au niveau de BCOM pour son exercice financier 2001 en vertu du paragraphe 152(1.4) serait le 28 février 2005. c) La période normale de nouvelle cotisation, telle que définie au paragraphe 152(3.1), applicable à XCO pour son année d'imposition au cours de laquelle l'exercice 2001 de BCOM se terminerait (ci-après l' " Année d'Imposition Donnée "), expirerait le 25 avril 2005. 2) Votre question relativement à la Situation Donnée Vous nous demandez notre opinion relativement à l'application du paragraphe 152(4) et des paragraphes 152(1.4) et suivants dans la Situation Donnée. ...

Raisons: 1) Application, notamment, du paragraphe 50.4(8) de la Loi concernant la faillite et l'insolvabilité au cours des années d'imposition sous examen. 2) Application de la Loi. ... La fin d'année d'imposition des trois sociétés était le XXXXXXXXXX. 2. ... XXXXXXXXXX Question 2 Si XXXXXXXXXX sont devenues des faillis au cours de l'année d'imposition de XXXXXXXXXX se terminant le XXXXXXXXXX peut-elle faire un choix en vertu du sous-alinéa 50(1)b)(iii) au XXXXXXXXXX? ...

2 June 2011 Internal T.I. 2010-0390131I7- Canadian Film or Video Production Tax Credit Unedited CRA Tags 125.4, 1106(1) Principal Issues: Are the productions in the various situations "excluded productions" as defined in subsection 1106(1) of the Regulations to the Income Tax Act? ... June 2, 2011 Film Advisory Services Section Income Tax Rulings Directorate Provincial Compliance Division Ontario Corporate Tax Division Small and Medium Enterprises Directorate Nancy Shea-Farrow Compliance Programs Branch 905-721-5099 Attention: Michel Cronier 2010-039013 Canadian Film or Video Production Tax Credit This is in response to your e-mail that was sent on December 8, 2010 wherein you requested that the Income Tax Rulings Directorate respond to various situations as to whether the productions were "excluded productions" as defined in subsection 1106(1) of the Regulations (the "Regulations") to the Income Tax Act (the "Act") for each situation. ... Situation 2: In 2010, Corporation B purchases all the shares of Corporation A. ...

2 May 2005 Internal T.I. 2005-0119971I7 F- CDA- Excessive Election & Late Filed Election Unedited CRA Tags 83(2) 184(2) 184(3) 83(3) Principal Issues: 1) In a given fact situation, a corporation ("XCO") filed in 2001 an election under subsection 83(2) of the Act. ... Under subparagraph 184(4)(b)(ii) of the Act, such assessment of tax payable by the shareholders may be made notwithstanding subsection 152(4) to (5) of the Act. 2) The CRA should request, under subsection 83(3.1) of the Act, that an election referred to in subsection 83(3) be made by YCO in respect of the 1997 dividend. ... Le 2 mai 2005 Services Fiscaux de Montérégie-Rive-Sud Direction des décisions Service à la clientèle en impôt 3250, boulevard Lapinière S. ...

Position: (1) Yes. (2) Yes. Reasons: (1) The requirement under 152(4)(b)(i) is not met with respect to increasing the business limit and the SBD as such reassessment is not required pursuant to 152(6). ... Canada, [2003] A.C.I. no 2, [2004] A.C.F. no 730, le contribuable s'est vu émettre deux nouvelles cotisations pour l'année d'imposition 1987. ... Réponse à la question 2 Notre position dans l'"interprétation technique" est toujours valable malgré les modifications apportées aux dispositions pertinentes de la Loi. ...

2 January 2003 Internal T.I. 2002-0162287- Fixed base in Canada Unedited CRA Tags 110(1)f) 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. ... January 2, 2003 Mrs. Amy Ta Income Tax Rulings Directorate International Audit International and Trusts Division Calgary Tax Services Office Éric Allard-Pouliot 220- 4 Avenue South East (613) 957-2097 Calgary AB T2G 0L1 2002-016228 Technical Interpretation Request Fixed base in Canada This is in reply to your memorandum of September 10, 2002, regarding the above-noted subject. ... It is rather assumed that such meetings took place either in the agents' or RVPs' own office or in a boardroom, which could basically be subject to change in between visits. 2. ...