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Yours truly, Stéphane Prud’homme Director, Reorganizations Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch---- Venetia Putureanu Directrice, Division de l’évitement fiscal Direction du secteur international et des grandes entreprises Direction générale des programmes d’observation Agence du revenu du Canada Le 29 février 2024 Madame, Objet: Modifications à la RGAÉ – Direction des décisions en impôt Nous vous écrivons pour vous fournir une mise à jour du traitement par la Direction des décisions en impôt (la « Direction ») de certaines demandes de décisions anticipées en impôt (les « Décisions ») » impliquant des opérations communément appelées dans le jargon fiscal « opérations post mortem de type pipeline » ou de certaines opérations entre parties ayant un lien de dépendance impliquant la réalisation de gains en capital jumelée au retrait de surplus de sociétés. Nous vous fournissons cette mise à jour à la suite des récentes modifications à l’article 245 (la règle générale anti-évitement, ou la « RGAÉ ») faisant partie du projet de loi C-59 et des notes explicatives du ministère des Finances s’y rattachant (les « notes explicatives »). ... Toutes les références législatives dans cette mise à jour sont des références à la Loi de l’impôt sur le revenu (la « Loi »). ...

15 May 2024 IFA Roundtable Q. 2, 2024-1007541C6- Foreign Entity Classification Unedited CRA Tags 248(1) "corporation" Principal Issues: 1. ... Reasons: The CRA would consider the classification of a foreign entity in the context of an advance income tax ruling. 2024 IFA Annual Conference CRA Roundtable Question 2 – Foreign Entity Classification The common limited partnership (société en commandite simple (SCS)) and the special limited partnership (société en commandite spéciale (SCSp)) are common types of entities used for investment funds in Luxembourg. ... Sylvain Grégoire 2024-100754 May 15, 2024 ...

22 May 2024 External T.I. 2024-1003781E5- Saskatchewan Secondary Suite Incentive Grant Unedited CRA Tags 3, 9(1), 12(1)(x), 13(7.1), 53(2)(k) Principal Issues: Whether a grant received by a homeowner under the Saskatchewan Secondary Suite Incentive Grant Program (the “Program”) is taxable to homeowners, and if so, under which provision of the Act. ... XXXXXXXXXX 2024-100378 Christina Foggia, CPA, CA May 22, 2024 Dear XXXXXXXXXX: Re: Saskatchewan Secondary Suite Incentive Grant Program This is in reply to your correspondence of January 11, 2024, wherein you requested our views concerning the income tax treatment of financial assistance paid to a homeowner that is a participant of the Saskatchewan Secondary Suite Incentive Grant Program (“Saskatchewan SSI Grant Program” or the “Program”). ... Specifically, as noted in paragraphs 4 and 5 of Interpretation Bulletin IT-273R2, Government Assistance – General Comments (“IT-273R2”), (footnote 1) generally, when a taxpayer receives or is entitled to receive government assistance for a depreciable property before the disposition of the property, subsection 13(7.1) of the Act applies to reduce the capital cost of the property by the amount of the assistance. ...

9 May 2024 External T.I. 2022-0958821E5- T5 filing requirement and impaired debt Unedited CRA Tags 20(1)(l), 50(1), 201 of the Income Tax Regulations Principal Issues: (1) Is there a T5 reporting requirement for a corporation that operates an online peer-to-peer lending platform? ... XXXXXXXXXX 2022-095882 Steven Szilagyi May 9, 2024 Dear XXXXXXXXXX, Re: T5 Reporting – Peer-to-peer lending We are writing in response to your request for a technical interpretation dated December 4, 2022 and further to our discussion on February 22, 2023 (Szilagyi/Naufal/XXXXXXXXXX) regarding T5 filing requirements with respect to peer-to-peer lending. ... Further information regarding the filing requirements with respect to investment income payments is available in Guide T4015, T5 Guide – Return of Investment Income, available on our website at www.cra-arc.gc.ca. ...

29 January 2024 External T.I. 2023-0990101E5- Flipped Property Rules- Beneficiary of an Estate Unedited CRA Tags 12(12), 12(13), 12(14), 15(1.1), 40(7), 54 definition of principal residence, 70(5), 107(2), 107(2.001), 107(2.01), 107(2.1), 107(2.11), 122.1(1), 152(4), 152(4.3), 160, 207.6(2), 245(3), 251(2), 251(6), 256(2.1), 261(18), Principal Issues: Whether in a particular situation described, a housing unit can be excluded from the definition of “flipped property” (as defined in subsection 12(13) of the Act), by reason of the exception in subparagraph 12(13)(b)(i). ... XXXXXXXXXX 2023-099010 Christina Foggia, CPA CA January 29, 2024 Dear XXXXXXXXXX: Re: Flipped Property Rules – Beneficiary of an Estate This is in reply to your correspondence of September 7, 2023, wherein you requested our views concerning the application of the “flipped property rules” contained in subsections 12(12) to 12(14) of the Income Tax Act (“Act”). ...

30 January 2024 External T.I. 2023-0991461E5- Residential Flipped Property Rules- Insolvency Unedited CRA Tags 12(12), 12(13), 12(14) Principal Issues: Whether the insolvency life-event exception, pursuant to subparagraph 12(13)(b)(viii) of the Act, is met where an individual owned a housing unit for less than 365 days, and disposed of the housing unit because they do not have the means to meet their basic personal expenses. ... XXXXXXXXXX Income Tax Rulings Directorate Ryan Wallace, CPA 2023-099146 January 30, 2024 Dear XXXXXXXXXX: Re: Residential Flipped Property Rules – Insolvency Life-Event Exception We are writing in response to your email of September 19, 2023, wherein you requested our views on whether the insolvency life-event exception, pursuant to subparagraph 12(13)(b)(viii) of the Income Tax Act (“Act”), would apply such that a housing unit would not be considered a “flipped property,” as defined in subsection 12(13) of the Act, in a situation where an individual disposes of their housing unit to improve their declining financial situation. ...

11 March 2024 External T.I. 2022-0939331E5- Workers’ Compensation Settlement Unedited CRA Tags s. 5; para. 6(1)(a); para. 56(1)(v); s. 110(1)(f)(ii); s. 153(1); reg. 200(1) Principal Issues: 1) Whether a settlement payment to an injured worker’s estate is included in income under paragraph 56(1)(v), with a corresponding deduction under subparagraph 110(1)(f)(ii). 2) Whether an employer is required to withhold source deductions (income tax, CPP and EI) from a settlement payment made pursuant to an agreement under section 63 of the WSIA under various scenarios. ... Zabolotney March 11, 2024 Dear XXXXXXXXXX: Re: Settlement Payment – Workers’ Compensation We are writing in response to your letter of December 23, 2021, concerning an employer’s potential settlement payment to a deceased employee’s estate. ...

4 May 2024 Internal T.I. 2023-0996351I7- Disability tax credit- managing finances Unedited CRA Tags 118.4(1)(b) and 118.4(1)(c.1) Principal Issues: Whether an incapacity in decision-making specific to “managing finances” of a person under the care of a Public Guardian and Trustee, would be considered the same as a marked restriction in the mental functions necessary for everyday life, as defined in paragraphs 118.4(1)(b) and (c.1). ... May 4, 2024 José D. Pomerleau Income Tax Rulings Legislation Section Benefit Partnerships and Services Division Randa El-Kadi Benefit Programs Directorate Assessment, Benefit and Service Branch 2023-099635 Disability tax credit – Mental functions and the ability to manage one’s finances We are writing in response to your correspondence of October 27 2023, regarding the disability tax credit (DTC). ...

15 July 2024 External T.I. 2023-0990221E5- Principal Residence Exemption-Condo parking Spaces Unedited CRA Tags 40(2)(b), 54- Definition of Principal Residence Principal Issues: Whether a housing unit (that is a condo), for purposes of the definition of principal residence in section 54, could include parking spaces which are located in a different location than the housing unit, such that all or a portion of any gain on the disposition of the parking space would be exempt pursuant to paragraph 40(2)(b). ... XXXXXXXXXX 2023-099022 Troy Neave July 15, 2024 Dear XXXXXXXXXX: Re: Principal residence exemption – condo parking space This is in reply to your letter of September 3, 2023, wherein you requested our views on whether, for purposes of the principal residence exemption in paragraph 40(2)(b) of the Income Tax Act (the “Act”), the gain on the disposition of parking spaces within a condominium building could be reduced or eliminated, where the condominium unit is a principal residence. ...