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Neal Armstrong. 15 September 2020 IFA Webinar – Finance Update. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2010-02-05 15 January 2010 External T.I. 2009-0343841E5 F- Application du paragraphe 127(10.22) Income Tax Act- Section 127- Subsection 127(10.22) interposition of Holdco broke a condition for application of s. 127(10.22) 1 February 2010 Internal T.I. 2010-0354671I7 F- Frais de gestion à une fiducie Income Tax Act- Section 67 CRA policy of not challenging reasonableness of bonuses paid by CCPC to an individual holding through Holdco does not apply where individual holds through trusts 21 December 2009 Internal T.I. 2008-0296131I7 F- Fraction à risque Income Tax Act- Section 96- Subsection 96(2.2)- Paragraph 96(2.2)(c) exception from s. 96(2.2)(c) for legitimate business loans from related parties 14 January 2010 Internal T.I. 2009-0323991I7 F- Débenture échangeable et opération à terme Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(f) only ½ deduction under s. 20(1)(f)(ii) for premium paid on cash-settling an exchangeable debenture under pre-2010 policy, and no s. 20(1)(f) deduction for cash settlement of forward Income Tax Act- Section 9- Capital Gain vs. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2020-11-04 13 August 2020 External T.I. 2019-0802891E5 F- Unclaimed RRSP Benefits Income Tax Act- Section 146- Subsection 146(1)- Benefit- Paragraph (a) benefit includible in deceased annuitant’s return was not subject to (a) exclusion because it was not reported Income Tax Act- Section 146- Subsection 146(8) s. 146(8) benefit paid to the taxpayer’s administrator was not includible in her income until the year she was identified and received the amount Income Tax Act- Section 146- Subsection 146(4)- Paragraph 146(4)(c) tax imposed on RRSP under s. 146(4)(c) where RRSP issuer unaware of annuitant’s death General Concepts- Payment & Receipt constructive receipt of amount deducted on account of fees that were the recipient’s obligation Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose fees incurred as a consequence of receiving unclaimed property (which was taxable under s. 146(8)) were non-deductible Income Tax Act- Section 9- Timing receipt of income by an administrator was not income of the beneficial owner until the year she was identified 22 June 2020 External T.I. 2017-0728051E5 F- Land inventory Income Tax Act- Section 70- Subsection 70(5.2) “land” includes buildings and other improvements 2009-11-27 16 November 2009 External T.I. 2009-0313081E5 F- Classification d'un chemin de fer avant 1958 Income Tax Regulations- Schedules- Schedule II- Class 4 railway system acquired by common carrier before 1958 falls within Class 4 16 November 2009 Internal T.I. 2009-0342571I7 F- Catégorie 1, alinéa 1100(1)a.1) du Règlement Income Tax Regulations- Regulation 1100- Subsection 1100(1)- Paragraph 1100(1)(a.1) it is landlord, not the tenant, who claims the building CCA 2009-11-20 2 November 2009 External T.I. 2009-0308741E5 F- Fonds de formation Income Tax Act- Section 248- Subsection 248(1)- Employee Benefit Plan- Paragraph (d) para. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2009-11-13 4 November 2009 External T.I. 2009-0337451E5 F- Fractionnement de revenu de pension Income Tax Act- Section 118- Subsection 118(7)- Qualified Pension Income RPP pension, but not annuity paid out of his RRSP, was eligible as qualified pension income of pensioner for s. 60.03 splitting Income Tax Act- Section 60.03- Subsection 60.03(1)- Split-Pension Amount RRSP annuity not eligible for splitting 2 November 2009 External T.I. 2009-0345491E5 F- Crédit d'impôt pour frais médicaux Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(l.2) lowering of windows with sliding openings could potentially qualify 2 November 2009 External T.I. 2009-0317541E5 F- Transfer to Corporations Owned by Brothers Income Tax Act- Section 55- Subsection 55(5)- Paragraph 55(5)(e)- Subparagraph 55(5)(e)(ii) s. 55(3)(a) exemption turned on s. 55(5)(e)(ii) Income Tax Act- Section 55- Subsection 55(4) use of special voting shares by father questioned where most of the economic interest in the split-up business goes to the children Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(ii) interest on debt assumed by Holdco to acquire non-dividend-bearing prefs of Opco was non-deductible even though commons also acquired – but amalgamation cured 2009-11-06 2 November 2009 External T.I. 2009-0317681E5 F- Crédit d'impôt pour la rénovation domiciliaire Income Tax Act- Section 118.04- Subsection 118.04(1)- Qualifying Expenditure qualifying expenditures can include fees of designer 14 October 2009 External T.I. 2009-0324331E5 F- Placement admissible, part de coopérative Income Tax Regulations- Regulation 4901- Subsection 4901(2)- Qualifying Share share that is not entitled to receive an allocation in proportion to patronage in respect of consumer goods or services could be a qualified investment 14 October 2009 External T.I. 2009-0325101E5 F- Placement admissible, part de coopérative Income Tax Regulations- Regulation 4900- Subsection 4900(14)- Paragraph 4900(14)(a)- Subparagraph 4900(14)(a)(iii) both Reg. 4901(2)(a) and (b) need not be satisfied ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2009-09-25 28 August 2009 External T.I. 2009-0325881E5 F- Application of Subsection 89(8) Income Tax Act- Section 89- Subsection 89(8) no deduction under element C for loss of target incurred in the year after the change of control 2009-09-04 20 August 2009 Internal T.I. 2009-0326941I7 F- Intérêts, Taxe sur le capital, déductibilité Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose provincial capital tax and interest thereon generally is deductible/income taxes are not 2009-08-28 20 August 2009 External T.I. 2008-0294531E5 F- Placement admissible REÉR- Parts privilégiées RIC Income Tax Act- Section 146- Subsection 146(5) premium can be paid in kind with contribution of shares, if validly issued 2009-08-14 21 July 2009 Internal T.I. 2009-0322591I7 F- Déduction des intérêts Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(b) issuance of replacement promissory note for amount of previous principal plus capitalized interest was not a crediting of such interest Income Tax Act- Section 248- Subsection 248(1)- Disposition replacement of note and capitalized interest by new note with increased amount did not constitute payment by novation of the old debt General Concepts- Payment & Receipt replacement of note with capitalized note with note for full amount did not constitute payment by novation 2009-08-07 29 July 2009 External T.I. 2008-0297011E5 F- Conversion de participations dans une SNC Income Tax Act- Section 248- Subsection 248(1)- Disposition no disposition if new partnerships interests exchanged for old interests that in totality are not substantially distinguishable Income Tax Act- Section 97- Subsection 97(2) s. 97(2) rollover not available if new partnerships interests exchanged for old interests are not in totality substantially distinguishable Income Tax Act- Section 96- Subsection 96(1.01) s. 96(1.01) inapplicable where only income interest and not capital interest disposed of Income Tax Act- Section 43- Subsection 43(1) where only income interest and not capital interest in a partnership disposed of, there is part disposition of partnership interest with resulting reduced ACB for remainder interest ...

S. 8(13)(a)(i) in most circumstances requires that the mooted home office be “the place where the individual principally performs the duties of the … employment.” ...

IV tax purposes 25 March 2009 External T.I. 2008-0300401E5 F- Fiducie en faveur de soi-même- prêt sans intérêt Income Tax Act- Section 75- Subsection 75(2) Howson applied to find that non-interest bearing loan by individual to his alter ego trust not subject to s. 75(2)/no contribution if individual pays trust taxes following a s. 104(13.1) election Income Tax Act- 101-110- Section 104- Subsection 104(13.1) s. 104(13.1) election generally available where no s. 75(2) application, which is not engaged by the individual’s payment of trust-level taxes Income Tax Act- Section 56- Subsection 56(4.1) s. 56(4.1) inapplicable to NIB loan made by individual to his alter ego trust General Concepts- Payment & Receipt individual pays trust taxes when he receives trust distributions net of such taxes ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2008-06-20 27 May 2008 External T.I. 2008-0269441E5 F- Withdrawn Ruling Request Income Tax Act- Section 84- Subsection 84(2) the 2005-0134731R3 transactions, accommodating “an intergenerational transfer of a family business,” would be abusive surplus stripping if applied to inter-sibling transfer Income Tax Act- Section 245- Subsection 245(4) GAAR applied to use of outside basis, created with the capital gains exemption, for an inter-sibling transfer 13 June 2008 Internal T.I. 2008-0280121I7 F- Crédit d'impôt pour condition physique des enfant Income Tax Regulations- Regulation 9400- Subsection 9400(1)- Physical Activity initial swimming lesson program for preschoolers qualified notwithstanding that did not contribute initially to cardio-respiratory endurance 2008-06-06 29 May 2008 External T.I. 2007-0262591E5 F- Remboursement de sommes versées par erreur Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(n) s. 8(1)(n) could extend to reimbursements of disability benefits to an employer-arranged insurer 26 May 2008 External T.I. 2007-0263001E5 F- 2006 GRIP Addition Income Tax Act- Section 89- Subsection 89(7) illustration of circular calculations for GRIP additions where cross-redemption in 2004 2008-05-09 25 April 2008 External T.I. 2008-0274401E5 F- Crédit d'impôt pour enfant Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b.1) meaning of "ordinarily reside" and "throughout the … year" 2008-04-18 8 April 2008 Internal T.I. 2008-0267811I7 F- Article 44.1- Désignation tardive Income Tax Act- Section 44- Subsection 44(1)- Replacement Share late designation permitted if resulted from bona fide error and not prompted by retroactive tax planning 9 April 2008 Internal T.I. 2008-0268881I7 F- Crédit d'impôt pour apprentis Income Tax Act- Section 127- Subsection 127(9)- Eligible Apprentice $2,000 limit not required to be allocated to one employer where unrelated employers 10 April 2008 Internal T.I. 2008-0271801I7 F- Frais juridiques liés à amende ou pénalité Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose deductibility of legal fees is subject to the 65302 principles including that the defended conduct not be egregious or repugnant 2008-04-11 1 April 2008 External T.I. 2008-0269311E5 F- Ajustements salariaux rétroactifs Income Tax Act- 101-110- Section 110.2- Subsection 110.2(1)- Qualifying Amount negotiated payment of retroactive salary adjustments were not qualifying amounts 2008-04-04 27 March 2008 External T.I. 2006-0197601E5 F- Crédit équivalent pour personne à charge Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b)- Subparagraph 118(1)(b)(ii)- Clause 118(1)(b)(ii)(B) having legal custody of the child is relevant, but not a sine qua non ...

When asked about the impact of s. 179(9), CRA stated that it “reviewed the leasing examples in P-051R2 and has determined that the introduction of new subsection 179(9) … does not impact the rationale or carrying on business conclusions in those examples.” ...

These are additions to our set of 1,546 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 13 ¼ years of releases of Interpretations by the Directorate. ...