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These are additions to our set of 765 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 6 ¼ years of releases by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2012-10-31 10 September 2012 External T.I. 2012-0446921E5 F- Avantage pour automobile Income Tax Act- Section 6- Subsection 6(2) transfer to related corp stepped down cost for standby charge purposes to FMV Income Tax Act- Section 85- Subsection 85(1)- Paragraph 85(1)(e.4) car acquired at cost equal to FMV for standby charge purpose notwithstanding s. 85(1) election 22 October 2012 Internal T.I. 2012-0459681I7 F- Hiring Credit for Small Business and CCE deduction Income Tax Act- Section 63- Subsection 63(1)- Paragraph 63(1)(d) HCSB credit reduces babysitting expense re EI premiums 20 September 2012 External T.I. 2011-0430811E5 F- Attribution à un établissement stable Income Tax Regulations- Regulation 402- Subsection 402(4)- Paragraph 402(4)(c)- Subparagraph 402(4)(c)(ii) application of Reg. 404(4)(c)(ii) to ore processed in two provinces Income Tax Regulations- Regulation 402- Subsection 402(4)- Paragraph 402(4)(b) as Reg. 404(4)(c)(ii) prevailed over Reg. 404(4)(b) re ore processed in two provinces, its application would not be affected by the negotiation of the export sales by personnel in the 2nd province 18 September 2012 External T.I. 2012-0442581E5 F- Fiducie au profit d'un athlète amateur Income Tax Act- Section 143.1- Subsection 143.1(2) amounts distributed from athlete trust were business income Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose expenses of athlete with athlete trust Income Tax Act- Section 3- Business Source/Reasonable Expectation of Profit tests for source of business income for amateur athlete 18 September 2012 External T.I. 2011-0423941E5 F- Entreprise de prestation de services personnels Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(p)- Subparagraph 18(1)(p)(ii) cost of benefit to corp generally equals allowance amount and can be the cost of a non-s. 6 benefit – however no benefit if cell phone used primarily in course of employment Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) no taxable benefit if cell phone used primarily in employment 2012-10-17 2 October 2012 External T.I. 2012-0446671E5 F- Subsection 78(4) Income Tax Act- Section 78- Subsection 78(4) s. 78(4) inapplicable where payment made on 180th day ...

These are additions to our set of 789 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 6 ¾ years of releases by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2012-07-06 26 June 2012 Internal T.I. 2012-0436381I7 F- Nature d’un revenu- Indemnité d’assurance Income Tax Act- Section 129- Subsection 129(6) insurance proceeds in lieu of rents from associated corp did not qualify under s. 129(6) Income Tax Act- Section 9- Compensation Payments life insurance proceeds for rental property did not have the character of rents from an associated corp 2012-06-29 14 June 2012 External T.I. 2011-0428341E5 F- Crédit activités physiques, activités artistiques Income Tax Act- Section 63- Subsection 63(3)- Child Care Expense expenses that qualified for the child fitness or children's arts tax credit potentially could qualify as child care expenses 2012-06-22 5 June 2012 External T.I. 2011-0417971E5 F- Sociétés associées- CII Income Tax Act- Section 127- Subsection 127(10.2) computation of expenditure limit where one CCPC acquires another 15 June 2012 External T.I. 2012-0434761E5 F- Dons liés à une police d'assurance-vie Income Tax Act- Section 118.1- Subsection 118.1(1)- Total Charitable Gifts gift if pay policy premiums following assignment of policy to charity, but not by virtue of designating charity as policy beneficiary Income Tax Act- Section 248- Subsection 248(31) donated life insurance policy to be valued on ordinary principles General Concepts- Fair Market Value- Other 7 factors to be considered in valuing a donated life insurance policy 13 June 2012 External T.I. 2011-0416781E5 F- Entente contractuelle particulière Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) intragroup charges to reflect use of each other’s capital under cash pooling arrangement are non-deductible 13 June 2012 Internal T.I. 2012-0435351I7 F- SEPE- chèques en circulation Income Tax Act- Section 248- Subsection 248(1)- Small Business Corporation outstanding and uncashed cheques did not reduce cash General Concepts- Payment & Receipt in Quebec, payment by cheque does not occur until debiting of bank account ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-09-02 25 August 2011 External T.I. 2011-0417511E5 F- CDA and Excessive dividend Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (b) excess capital dividend does not reduce payor’s CDA and increases corporate shareholder’s CDA 2011-08-26 15 August 2011 External T.I. 2011-0415071E5 F- 110.5 and safe income Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) safe income not increased by s. 110.5 addition 2011-08-19 11 August 2011 External T.I. 2011-0406061E5 F- Dommages reçus suite à la perte d'un emploi Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance compensation received for renouncing rights of reinstatement is a retiring allowance 2011-08-12 4 July 2011 External T.I. 2011-0401991E5 F- CDA and life insurance proceeds Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (d)- Subparagraph (d)(ii) CRA will follow Innovative Installation General Concepts- Payment & Receipt Insurance proceeds received by borrower where applied to repay its loan 2011-07-29 21 July 2011 External T.I. 2010-0359171E5 F- Montants forfaitaires- retraités Income Tax Act- Section 248- Subsection 248(1)- Death Benefit payment in lieu of cancelled term life insurance policy made to employee’s estate is death benefit – but s. 6(4) or 6((1)(a) income if paid before retired employee’s death Income Tax Act- Section 6- Subsection 6(4) amount in lieu of cancelled term life insurance proceeds paid to retired employee included under s. 6(4) or 6((1)(a) 19 July 2011 External T.I. 2010-0386411E5 F- Régime collectif d'assurance-salaire Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f)- Subparagraph 6(1)(f)(v) contribution deduction is restarted with new employer ...

Based on this and other considerations, including the French version- which effectively refers to an “amalgamation” rather than the somewhat broader term “merger” (which nonetheless is not cognate with a winding-up) – it is suggested that s. 40(3.5)(c)(i) applies to Canadian amalgamations and similar foreign reorganizations, in which two or more companies merge to form a single corporate entity (such as foreign mergers described in subsection 87(8.1).). ... Summaries of Ian Bradley and Jonathan Bright, “The Stop-Loss Rules and Corporate Reorganizations – Interpretive Challenges,” Canadian Tax Journal, (2019) 67:2, 383-410 under s. 40(3.5)(c)(i) and Statutory Interpretation- Interpretation Act, s. 33(2). ...

The US tax disclosure indicates that GFL will take the position that each unit will be treated as consisting of two separate instruments for Code purposes – and that if the unit were instead treated as a single instrument, a US holder could be required to recognize the entire amount of each instalment payment on the amortizing notes, rather than merely the portion of such payment denominated as interest, as income. ... Summary of 4 March 2020 Supplemented Prep Prospectus of GFL Environmental Inc. under Offerings – Prepaid Share Purchase. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2010-12-03 9 November 2010 External T.I. 2010-0380661E5 F- Internal Reorganization Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(ii) two siblingcos, although not related to each other, were related to dividend recipient on spin-off transaction Income Tax Act- Section 55- Subsection 55(4) potential application of s. 55(4) where increase of interest of siblings companies is sheltered by control of Father – unless he held his shares to protect his “economic interests” 9 November 2010 External T.I. 2010-0357091E5 F- Prestation fiscale pour le revenu de travail Income Tax Act- Section 122.7- Subsection 122.7(1)- Eligibile Dependant qualification as an eligible dependant 22 November 2010 External T.I. 2010-0374861E5 F- Actions- société agricole familiale Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Share of the Capital Stock of a Family Farm or Fishing Corporation- Paragraph (b) test in para. (b) is applied re the use of the property throughout the period of the taxpayer’s ownership 30 September 2010 Internal T.I. 2010-0373901I7 F- Bigamie fiscale- transfert de biens au décès Income Tax Act- Section 70- Subsection 70(6)- Paragraph 70(6)(a) s. 70(6)(a) could apply simultaneously to the devise of House A to surviving spouse and of House B to surviving common-law partner Income Tax Act- Section 40- Subsection 40(4)- Paragraph 40(4)(b)- Subparagraph 40(4)(b)(i) application of s. 40(4)(b)(i) by both surviving spouse re House A and surviving common-law partner re House B – but not for overlapping years 2010-11-26 28 September 2010 External T.I. 2010-0372461E5 F- Exploitation d'une entreprise à perte Income Tax Act- Section 3- Business Source/Reasonable Expectation of Profit reasonable expectation of profit test not applied where no personal element Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(b)- Capital Expenditure v. ...

These are additions to our set of 1,193 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 ¾ years of releases of Interpretations by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2020-06-03 29 May 2020 External T.I. 2020-0849841E5 F- Deferred salary leave plans (DSLP) Income Tax Regulations- Regulation 6801- Paragraph 6801(a)- Subparagraph 6801(a)(i) CRA will not require a DSLP to be terminated where the leave period has been terminated for COVID reasons 2010-07-30 30 June 2010 External T.I. 2009-0327881E5 F- FFCP Délai de production T3 Income Tax Regulations- Regulation 204- Subsection 204(2) s. 132.1 merger accelerates T3 return-filing deadline Income Tax Act- Section 220- Subsection 220(3) requirements for application to extend T3 filing deadline following s. 132.1 merger Income Tax Regulations- Regulation 204.1- Subsection 204.1(2) no requirement to file with CDS if MFT is not listed 2010-07-23 14 July 2010 External T.I. 2010-0361431E5 F- Usage d'une automobile fournie par l'employeur Income Tax Act- Section 6- Subsection 6(2) days include all those where the employee has the keys, including on weekends 2010-07-16 11 May 2010 External T.I. 2009-0339151E5 F- Paragraphe 44.1- " actions de remplacement Income Tax Act- Section 44.1- Subsection 44.1(1)- Replacement Share replacement share not required to continue to be of an eligible small business corporation after its issue 2010-07-09 28 June 2010 External T.I. 2010-0357081E5 F- Crédit d'impôt pour la rénovation domiciliaire Income Tax Act- Section 252- Subsection 252(3) HRTC administrative exception that separated spouses are not treated as spouses Income Tax Act- Section 118.04- Subsection 118.04(1)- Eligible Dwelling- Paragraph (b) ordinary inhabitation can commence at the end of the eligible period Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Incurring of Expense home renovation expenses generally considered to be incurred by the individual even where reimbursed by insurance company 21 June 2010 External T.I. 2010-0355971E5 F- Montants versés à des administrateurs Income Tax Act- Section 81- Subsection 81(3.1) potential exclusion for part-time directors who receive travel allowance for travel to out-of-region board meetings Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) payment of accommodation, travel and meal expenses for attending directors’ meeting out of the region likely not a benefit, but tickets to events likely taxable ...

These are additions to our set of 1,285 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 10 ¾ years of releases of Interpretations by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2010-01-29 19 January 2010 External T.I. 2009-0349421E5 F- Récompenses visées par règlement Income Tax Regulations- Regulation 7700 Quebec citizenship prizes are prescribed prizes 2010-01-22 8 January 2010 External T.I. 2009-0344061E5 F- Crédit d'impôt pour la rénovation domiciliaire General Concepts- Ownership partner is “owner” of partnership property for principal residence exemption purposes Income Tax Act- Section 54- Principal Residence partner can claim principal residence exemption Income Tax Act- Section 118.04- Subsection 118.04(1)- Eligible Dwelling- Paragraph (a) residence of a partnership, but not a corporation, can be an eligible dwelling 8 January 2010 External T.I. 2009-0349721E5 F- Crédit d'impôt pour la rénovation domiciliaire Income Tax Act- Section 96 partner implicitly treated as owning partnership property Income Tax Act- Section 118.04- Subsection 118.04(1)- Eligible Dwelling- Paragraph (a) partner incurring renovation expenses while occupying partnership residence can claim HRTC 11 January 2010 External T.I. 2009-0340591E5 F- Specified class- 256(1.1) of the Act Income Tax Act- Section 256- Subsection 256(1.1)- Paragraph 256(1.1)(d) s. 256(1.1)(d) must be met throughout the period the shares were outstanding – but can cleanse with s. 51 exchange Income Tax Act- Section 51- Subsection 51(1) s. 51(1) exchange regarded as the new shares having been issued for consideration equalling the FMV of the old shares 13 January 2010 External T.I. 2010-0353221E5 F- CIRD- Réparations Income Tax Act- Section 118.04- Subsection 118.04(1)- Qualifying Renovation minor repairs qualified as being on an enduring nature Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(b)- Capital Expenditure v. ...

These are additions to our set of 1302 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 10 ¾ years of releases of Interpretations by the Directorate. ... I.2 (OAS clawback) tax Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(b) legal fees to recover lump sum worker’s compensation payment were non-deductible 26 November 2009 Internal T.I. 2009-0327551I7 F- Montant pour enfant Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b.1) unnecessary to claim the s. 118(1)(b) credit for either parent to claim the s. 118(1)(b.1)(ii) credit/ sharing of credits where 2 or more joint custody children 4 December 2009 Internal T.I. 2009-0344991I7 F- Paragraphe 246(1) et le jugement Massicotte Income Tax Act- Section 246- Subsection 246(1) notwithstanding Massicotte, s. 246(1) generally should only be relied upon secondarily 2009-12-11 19 November 2009 External T.I. 2007-0257251E5 F- Assurance-vie Income Tax Act- Section 148- Subsection 148(9)- Disposition- Paragraph (d) disposition by operation of law if there is a new contract Income Tax Act- Section 148- Subsection 148(10)- Paragraph 148(10)(d) designation of a different beneficiary does not entail a disposition Income Tax Act- Section 15- Subsection 15(1) s. 15(1) benefit where sub is policyholder and premium payer and parent is beneficiary – but not for reverse Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (d) CDA addition to beneficiary not reduced by ACB of policy to the different policyholder- but s. 246(1) or 245(2) germane 1 December 2009 Internal T.I. 2009-0324951I7 F- Prix de base rajusté des actions d'une société Income Tax Act- Section 53- Subsection 53(1)- Paragraph 53(1)(c) generally ACB adjustment for capital expenditures by shareholders on corporate building ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2009-05-08 30 April 2009 External T.I. 2008-0296721E5 F- Late filed election 85(7)- Amending transactions Income Tax Act- Section 85- Subsection 85(1) CRA will not accept s. 85 election based on self-help rectification to retroactively issue shares at transfer time General Concepts- Rectification & Rescission CRA will not anticipate a judicial rectification 2009-04-24 15 April 2009 Internal T.I. 2008-0301171I7 F- 7(3)b) vs 143.3(3) Income Tax Act- Section 143.3- Subsection 143.3(3)- Paragraph 143.3(3)(b) s. 143.3(3)(b) inapplicable given prior application of s. 7(3)(b) Income Tax Act- Section 7- Subsection 7(3)- Paragraph 7(3)(b) recognition of compensation expense under GAAP on granting and then exercise of conventional Pubco options precluded by s. 7(3)(b) and notwithstanding Alcatel 2009-04-17 14 April 2009 External T.I. 2009-0307791E5 F- Allocation de retraite et congé de maladie Income Tax Act- Section 5- Subsection 5(1) payment of accumulated sick leave on termination was employment income given pattern of annual payouts Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance payout of accumulated sick leave on employment termination can be a retiring allowance – but not where it has been annually distributed 31 March 2009 External T.I. 2009-0310821E5 F- Associated Corporations- 256 Income Tax Act- Section 256- Subsection 256(1)- Paragraph 256(1)(d) Mr. ...