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These are additions to our set of 1,734 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 14 ¾ years of releases of such items by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2006-12-01 11 December 1995 Internal T.I. 95056370- Traitement fiscal- versement particulier- indien Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(u) benefits paid to Cree hunters regarding their hunting and trapping activities were s. 56(1)(u) support payments that were not exempted under s. 87 Other Legislation/Constitution- Federal- Indian Act- Section 87 benefits paid to Crees to support their traditional hunter lifestyle were social assistance 2006-11-17 8 November 2006 External T.I. 2006-0176171E5 F- Revente d'un bien amortissable- alinéa 13(7)e) Income Tax Act- Section 39- Subsection 39(1)- Paragraph 39(1)(b)- Subparagraph 39(1)(b)(i) capital loss denied on sale of building – proceeds reflected in UCC reduction Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- F application of disposition expenses under Element F Income Tax Act- Section 13- Subsection 13(7)- Paragraph 13(7)(e) no deemed CCA class for s. 13(7)(e) denial 7 November 2006 External T.I. 2006-0201261E5 F- REER: Legs à une fiducie exclusive au conjoint Income Tax Act- Section 146- Subsection 146(8.1) surviving spouse would be "beneficially interested" in the estate of a deceased RRSP annuitant by virtue of being a beneficiary of a testamentary trust 14 November 2006 External T.I. 2006-0201371E5 F- FERR: Legs à une fiducie exclusive au conjoint Income Tax Act- Section 146.3- Subsection 146.3(1)- Designated Benefit- Paragraph (a) amount funded with capital encroachment out of spousal trust equaling RRIF of testator would be eligible for the election 16 November 2006 External T.I. 2006-0204901E5 F- Meaning of Full Voting Rights Income Tax Act- Section 186- Subsection 186(2) requirement for special meeting of preferred shareholders to approve an adverse amendment to articles does not detract from full voting rights of common shareholders 8 November 2006 External T.I. 2006-0208601E5 F- Crédit d'impôt pour transport en commun Income Tax Act- Section 118.02- Subsection 118.02(1)- Public Commuter Transit Services definition extends to ferrying of motorists 15 November 2006 External T.I. 2004-0083461E5 F- Feb. 2004 Proposals- Paragraph 85(1)(d.11) Income Tax Act- Section 85- Subsection 85(1)- Paragraph 85(1)(d.11) application date of s. 85(1)(d.11) 7 October 2005 Roundtable, 2005-0140891C6 F- Disposition d'une immobilisation Income Tax Act- Section 14- Subsection 14(1)- Paragraph 14(1)(b) illustration of application of formula where the vendor of goodwill previously acquired it in a NAL transfer at a gain to the transferor 7 October 2005 Roundtable, 2005-0141021C6 F- Actions admissibles de petite entreprise Income Tax Act- Section 248- Subsection 248(1)- Small Business Corporation if Opco and Realtyco are held equally by two unrelated individuals, Realtyco is not an SBC if it holds more than 50% of its assets as debt of Opco 10 November 2006 External T.I. 2006-0174681E5 F- Salaire versé par un employé à un adjoint Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(i)- Subparagraph 8(1)(i)(ii) position in IT-352R2, para. 1 consistent with Longtin ...

These are additions to our set of 1,744 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 14 ¾ years of releases of such items by the Directorate. ... Profit- Loans/receivables the sale of receivables that were generated on income account is on income account 2006-10-27 3 October 2006 External T.I. 2006-0204181E5 F- Déduction de frais de thérapie Income Tax Act- Section 118.4- Subsection 118.4(1)- Paragraph 118.4(1)(c) scope of activities of daily living 2006-10-20 28 September 2006 External T.I. 2006-0197841E5 F- Shareholders agreement & 256(1.4) Income Tax Act- Section 251- Subsection 251(5)- Paragraph 251(5)(b)- Subparagraph 251(5)(b)(i) technically a contingent right to acquire control where each 25% shareholder has an obligation to acquire shares of another shareholder offering its shares Income Tax Act- Section 256- Subsection 256(1.4)- Paragraph 256(1.4)(a) s. 256(1.4) technically applies where each 25% shareholder has an obligation to acquire shares of another shareholder offering its shares ...

(a)(ii) of the CDA computation 2006-10-13 14 September 2006 External T.I. 2006-0167861E5 F- Frais de représentation Income Tax Act- Section 67.1- Subsection 67.1(2)- Paragraph 67.1(2)(a) taxpayer is not considered to receive compensation for restaurant bills where they are included in its estimates but not explicitly in its invoices Income Tax Act- Section 67.1- Subsection 67.1(2)- Paragraph 67.1(2)(c) "specifically notified in writing" requirement is not satisfied where restaurant bills are included in fee estimates to clients but not explicitly in the ultimate invoices 3 October 2006 Internal T.I. 2006-0208161I7 F- Projet pilote- Alternative jeunesse Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(u) Quebec youth alternative payments are social assistance 2 October 2006 Internal T.I. 2006-0168081I7 F- Actions d'une société en faillite Income Tax Act- Section 50- Subsection 50(1)- Paragraph 50(1)(b)- Subparagraph 50(1)(b)(i) s. 50(1)(b)(i) satisfied if notice of intention under BIA does not lead to timely filing of proposal – but election must be filed for that rather than subsequent year Income Tax Act- Section 50- Subsection 50(1)- Paragraph 50(1)(b)- Subparagraph 50(1)(b)(iii) if s. 50(1)(b)(iii) conditions are satisfied in a year, the election can be made in a subsequent year – but not if the corporation was a bankrupt in the first year 25 September 2006 External T.I. 2006-0169371E5 F- Résidence principale-Détermination du PBR Income Tax Act- 101-110- Section 107- Subsection 107(1)- Paragraph 107(1)(a) relinquishing to their father by the children of the bare ownership in a residence subject to a usufruct of their father resulted in a deemed trust interest disposition with a gain equal to the residence’s appreciation 3 October 2006 External T.I. 2006-0203911E5 F- Allocations pour l'usage d'un véhicule à moteur Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii.1) travel from home to attend service calls not in the course of employment 21 September 2006 External T.I. 2005-0147821E5 F- Utilisation d'un véhicule Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(e) standby benefit where vans available to foremen during after hours 2006-09-29 1 August 2006 External T.I. 2005-0125431E5 F- Donation rémunératoire et vente à rabais Income Tax Act- Section 248- Subsection 248(31) must be a donative intent for there to be a remunerative gift 20 September 2006 External T.I. 2006-0166541E5 F- Revenu d'emploi hors réserve gagné par un Indien Other Legislation/Constitution- Federal- Indian Act- Section 87 employer is a connecting factor if all its members are on the reserve 19 September 2006 External T.I. 2006-0170861E5 F- Contrat de rente différé et perte courue Income Tax Act- Section 148- Subsection 148(9)- Adjusted Cost Basis ACB does not reflect the income for the anniversary year if disposition of interest occurs immediately after the anniversary day Income Tax Regulations- Regulation 307- Subsection 307(1)- Paragraph 307(1)(b) overview of Reg. 307(1)(b) ...

These are additions to our set of 1,776 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 15 ¼ years of releases of such items by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2006-09-08 1 November 1994 Internal T.I. 94234170 F- CBR Assurance-vie Income Tax Act- Section 148- Subsection 148(9)- Disposition amendment to policy to reduce premiums and insured amounts was not intended to create a new policy, and was not a disposition Income Tax Act- Section 248- Subsection 248(1)- Disposition amending policy to reduce premiums and insured amount was not a disposition 2006-08-18 20 June 2006 External T.I. 2005-0149651E5 F- CEE / FEC Income Tax Act- Section 66.1- Subsection 66.1(6)- Canadian exploration expense- Paragraph (f) expenditures to ensure safety of exploration personnel generally qualify if not specifically excluded 2006-08-11 18 July 2006 External T.I. 2005-0159781E5 F- Paragraph 55(3)(a) Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(i) ss. 55(3)(a)(i) to 55(3)(a)(v) not engaged where Holdco spins off Subco to Sisterco and then redeems the minority shareholding in Holdco of 3rd party 18 July 2006 External T.I. 2005-0162181E5 F- Subsection 74.4(2) Income Tax Act- Section 74.4- Subsection 74.4(2)- Paragraph 74.4(4)(a) a 9% spousal shareholder is a specified shareholder if she also controls a related corporation Income Tax Act- Section 248- Subsection 248(1)- Specified Shareholder 9% shareholder of corporation otherwise held by her spouse becomes a specified shareholder if she wholly-owns a second corporation 29 June 2006 External T.I. 2006-0170641E5 F- Distribution of Corporate Property Income Tax Act- Section 84- Subsection 84(2) 12 month maintenance of business of pipeline corporation contributes to favourable s. 84(2) ruling 18 July 2006 Internal T.I. 2006-0184431I7 F- Prêt d'un gouvernement Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x)- Subparagraph 12(1)(x)(iii) ultimate obligation to repay all the amount advanced rendered a loan an unconditional loan rather than a forgivable loan 1 June 1993 External T.I. 93061850- Prestations d'assurance-salaire Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) benefits under wage loss insurance plan were taxable to employees because they had not fully borne the premiums (but s. 6(1)(f)(v) deductions available) 2006-07-28 11 July 2006 External T.I. 2006-0182451E5 F- Indemnité versée par un syndicat Income Tax Act- Section 8- Subsection 8(5) payments by union to members to attend union conventions on their days off reduce the union dues deduction Income Tax Act- Section 3- Paragraph 3(a) payments by union to members to attend union conventions on their days off not taxable 20 July 2006 External T.I. 2005-0124101E5 F- Avantages imposables à des employés Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) a working meal potentially could be excluded Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(v) exemption inapplicable where union employee negotiating contract is employed by different union Income Tax Act- Section 248- Subsection 248(1)- Office temporary position of unionized employee with union is an "office" 11 July 2006 External T.I. 2005-0152031E5 F- Actions admissibles de petite entreprise Income Tax Act- Section 248- Subsection 248(1)- Small Business Corporation building used 75% in the corporation’s active business operations and 25% for rental use would qualify Income Tax Act- 101-110- Section 110.6- Subsection 110.6(7)- Paragraph 110.6(7)(b) transfer of property to corporation for a s. 85 agreed amount less than FMV of the property and the shares issued therefor does not engage s. 110.6(7)(b) ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-05-20 9 May 2011 External T.I. 2010-0384711E5 F- Avantages imposables Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii) ATV allowance for foreman’s supervisory use was taxable Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) allowance for gasoline expenses of forestry tree trimmers were taxable – limited exception for non-receipted reimbursement of safety equipment 2010-03-12 4 March 2010 External T.I. 2009-0348411E5 F- Bâtiment non-résidentiel admissible Income Tax Regulations- Regulation 1101- Subsection 1101(5b.1) separate classes and separate letter elections for separate additions to the same non-eligible non-residential building 2009-08-07 29 July 2009 External T.I. 2009-0314611E5 F- Résidence pour membres du clergé à la retraite Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(c) provision of manse to retired Minister is not taxable employment benefit – so that no s. 8(1)(c) deduction 2008-11-07 3 November 2008 Internal T.I. 2008-0285781I7 F- Résidence principale Income Tax Act- Section 45- Subsection 45(1)- Paragraph 45(1)(b) business use of residence was not “ancillary” 2007-11-02 16 October 2007 Internal T.I. 2007-0253161I7 F- Revenu d'intérêts réputés Income Tax Act- Section 17- Subsection 17(1) “amount owing” [“créance"] refers to current rather than original balance 2007-09-28 11 September 2007 External T.I. 2006-0195851E5 F- Crédit pour impôt étranger Income Tax Act- Section 126- Subsection 126(7)- Non-Business-Income Tax if Romania denies refund of withholding tax improperly held on management fees, CRA nonetheless will deny FTC Treaties- Income Tax Conventions- Article 7 reasonable management fees come within the business profits rather than other income Article 2007-06-08 24 May 2007 Internal T.I. 2007-0235681I7 F- Frais de bureau à domicile Income Tax Act- Section 18- Subsection 18(12) home office expenses to earn income from property are not subject to s. 18(12) 2006-11-03 31 October 2006 External T.I. 2006-0173731E5 F- Paragraphe 20(3) de la Loi Income Tax Act- Section 20- Subsection 20(3) application of s. 20(3) where bank borrowing is used to repay a NIB loan used for business purposes 2006-06-30 21 February 2006 Internal T.I. 2006-0169341I7 F- Montants reçus sous le programme "Devenir" Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(u) amounts received by those in need as supplementary amounts to cover additional guidance costs, including reimbursement of transportation costs, were social assistance 2006-06-23 21 June 2006 External T.I. 2006-0170311E5 F- Revenu d'une SEC- Indien inscrit Other Legislation/Constitution- Federal- Indian Act- Section 87 location of business activities and customers most relevant to situs of business income from partnership with status Indian partners except where the partnership has an investing business ...

These are additions to our set of 1,817 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 15 ½ years of releases of such items by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2021-11-17 7 July 2021 External T.I. 2020-0848251E5 F- Donation and CEWS qualifying revenue Income Tax Act- Section 125.7- Subsection 125.7(1)- Qualifying Revenue- Paragraph (c) gifts received by a registered charity are qualifying revenue 2006-06-02 29 May 2006 External T.I. 2005-0131701E5 F- Durée de l'exercice d'une société Income Tax Act- Section 249.1- Subsection 249.1(3) s. 249(3) did not preclude a 53 week fiscal period covering 3 calendar years 9 May 2006 Internal T.I. 2006-0175551I7 F- Traitement fiscal d'un montant forfaitaire Income Tax Act- Section 39- Subsection 39(1)- Paragraph 39(1)(a)- Subparagraph 39(1)(a)(iii) lump sum received in settlement of entitlement to future disability benefits was non-taxable s. 39(1)(a)(iii) receipt Income Tax Act- Section 6- Subsection 6(15) forgiveness of rehabilitation loan was taxable Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) lump sum received in settlement of entitlement to future disability benefits was not taxable under s. 6(1)(f), as was forgiveness of obligation to repay disability overpayments 9 May 2006 Internal T.I. 2006-0176371I7 F- Bourses d'études ou d'entretien Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(n) payments (made by application against student loans) were “given to students who need financial assistance to continue their education” and, thus, were bursaries General Concepts- Payment & Receipt bursaries “received” by students even though required to be applied directly to their loans 12 May 2006 Internal T.I. 2006-0184781I7 F- Montant forfaitaire reçu en vertu de 56(1)v) Income Tax Act- 101-110- Section 110.2- Subsection 110.2(1)- Qualifying Amount lump sum workers’ compensation payments were not qualifying amounts Income Tax Act- Section 122.5- Subsection 122.5(1)- Adjusted Income deductibility of s. 56(1)(v) inclusions under s. 110(1)(f) did not detract from inclusion in adjusted income Income Tax Act- Section 122.6- Adjusted Income lump sum workers' compensation payments were deductible under s. 110(1)(f), but not deductible from adjusted income 3 May 2006 Internal T.I. 2005-0133341I7 F- Cours normal des activités de l'entreprise Income Tax Act- Section 112- Subsection 112(2.1) s. 112(1) applies to dividends received through partnership/whether venture capital firm received such dividends in ordinary course turned on similarity of this with its other investments 2006-05-26 4 May 2006 Roundtable, 2005-0161541C6 F- Placements admissibles- dépôts Income Tax Act- Section 204- Qualified Investment- Paragraph (b) GIC or term deposit is a similar obligation Income Tax Act- Section 204- Qualified Investment- Paragraph (f) GIC could qualify under para. ...

These are additions to our set of 1,942 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 16 ¾ years of releases of such items by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2022-02-23 2021 Ruling 2020-0874931R3 F- Post-mortem Pipeline Income Tax Act- Section 251.2- Subsection 251.2(2)- Paragraph 251.2(2)(a) replacement of an executor resulted in an acquisition of control of subsidiaries Income Tax Act- Section 84- Subsection 84(2) pipeline using a joint Newco of children and estate 5 November 2021 External T.I. 2019-0812631E5 F- Allocation canadienne pour enfants et garde partagée Income Tax Act- Section 122.6- Shared-Custody Parent- Paragraph (b) Lavrinenko interpretation regarding a shared-custody parent was legislatively overruled retroactively 2005-05-27 16 May 2005 Internal T.I. 2005-0119061I7 F- Montant d'aide-actions Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x)- Subpargraph 12(1)(x)(viii) funding of film production company by shares rather than loan would not give rise to assistance Income Tax Act- Section 125.4- Subsection 125.4(1)- Assistance- Paragraph (a) conversion of loan that was taxable assistance into shares is not itself assistance] Income Tax Act- Section 80- Subsection 80(1)- Excluded Obligation- Paragraph (a) conversion of loan that was taxable assistance under s. 12(1)(x) into shares with lower FMV would not give rise to forgiven amount Income Tax Regulations- Regulation 1106- Subsection 1106(1)- Excluded Production- Paragraph (a)- Subparagraph (a)(iii) transfer of all the revenues to a film implies a transfer of its copyright General Concepts- Ownership transfer of the economic benefit of copyright entails transfer of its ownership Income Tax Act- Section 53- Subsection 53(1)- Paragraph 53(1)(c) subscription for shares of sub at overvalue constitutes a contribution of capital, generating a s. 53(1)(c) basis bump 2005-05-20 13 May 2005 External T.I. 2005-0126531E5 F- Capital Gain Strip/Significant Increase Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(v) employees’ subscription for shares of employeeco and redemption years later of employeeco preferred shares held by parentco engaged the s. 55(3)(a)(v) exclusion Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(ii) subscription by employees for shares of employeeco was part of series of transactions resulting in the redemption of shares held in employeeco, so that s. 55(3)(a)(ii) exclusion applied 13 May 2005 Internal T.I. 2005-0127041I7 F- Revisions of CCA and non-capital loss claims Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(a)- Revising Claims permissible to revise return to increase CCA and decrease NCL carryforward to that year 26 April 2005 External T.I. 2004-0107761E5 F- Aide à domicile/SAAQ Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit Maurice inapplicable where the adult, mentally capable, victim receives the insurance himself and pays it as compensation for his wife’s care services Income Tax Act- Section 9- Timing amount not business income until the entitlement thereto was determined 2 May 2005 External T.I. 2005-0115461E5 F- Résidence des membres du clergé Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(c) RC pastoral workers did not qualify 6 May 2005 External T.I. 2005-0116981E5 F- Rollover under section 85 of an ECP Income Tax Act- Section 14- Subsection 14(1)- Paragraph 14(1)(a) “exempt gains balance" is of no utility in calculating the amount to be included in income under … 14(1)(a)" 29 April 2005 External T.I. 2005-0117371E5 F- Ristourne payée à une société de personnes Income Tax Act- Section 135- Subsection 135(3) partnership is a look-though entity for patronage dividend withholding tax purposes 4 May 2005 Internal T.I. 2005-0121761I7 F- Déduction des intérêts- améliorations locatives Income Tax Act- Section 18- Subsection 18(3.1)- Paragraph 18(3.1)(a) s. 18(3.1) generally inapplicable to borrowing by tenant to make leasehold improvements ...

These are additions to our set of 1,969 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 16 ¾ years of releases of such items by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2022-03-16 4 May 2021 External T.I. 2020-0853361E5 F- Frais d'asepsie / asepsis fees Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(a) additional dentists’ charges for COVID precautions qualified 1 June 2021 Internal T.I. 2020-0858471I7 F- Paiement forfaitaire rétroactif admissible Income Tax Act- 101-110- Section 110.2- Subsection 110.2(1)- Qualifying Amount- Paragraph (a)- Subparagraph (a)(i) pay equity awards agreed to consensually did not qualify 23 June 2020 External T.I. 2020-0847641E5 F- SSUC- Entité déterminée et institution publique CEWS comments mirror those in 2020-0846261E5 2005-04-15 1 April 2005 External T.I. 2004-0097171E5 F- Item gagné lors d'un tirage Income Tax Act- Section 3- Paragraph 3(a) position on exempt lottery winnings did not apply to extent prize was indirectly funded by employer Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) prize won in raffle by employee was includible in employee’s income to the extent of the portion of its value that was funded by the employer rather than fellow employees 31 March 2005 External T.I. 2004-0101171E5 F- Entreprise de placement déterminée Income Tax Act- Section 125- Subsection 125(7)- Specified Investment Business- Paragraph (b) para. ...

Summaries of Paul Carenza and Chirs D’Iorio, “Update on Equity-Based Compensation in Canada: Market Trends and Technical Developments,” draft 2021 Conference Report paper (Canadian Tax Foundation) under s. 110(0.1) – specified person, s. 110(1.42), s. 110(1.44), s. 110(1.1), s. 110(1.9), s. 110(1)(e), s. 110(1.3) and s. 248(1)- SDA – (k). ...

These are additions to our set of 2,279 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 18 ¾ years of releases of such items by the Directorate. ... Bundle Date Translated severed letter Summaries under Summary descriptor 2022-11-09 18 May 2022 Internal T.I. 2018-0788761I7 F- Amortissement – Travaux sur un bien loué et F&T Income Tax Regulations- Regulation 1102- Subsection 1102(5)- Paragraph 1102(5)(a)- Subparagraph 1102(5)(a)(iii) rendering of an empty shell suitable for manufacturing constituted substantially changing its nature Income Tax Regulations- Schedules- Schedule II- Class 8- Paragraph 8(b) property does not satisfy the “solely” test in Class 8(b) where it was necessary for the proper functioning of the building Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A cost of installing property part of that property’s cost Income Tax Regulations- Regulation 1102- Subsection 1102(4) to be improvements or alterations to leasehold interest, property acquisitions must be assimilated to landlord’s property General Concepts- Ownership leasehold improvements are assimilated to the landlord’s property unless the lease specifies otherwise Income Tax Regulations- Regulation 1102- Subsection 1102(5) building shell was a building or structure/ addition refers to extension of structure 2021 Ruling 2021-0916821R3 F- Continuance corporation from CBCA to Co-operative Income Tax Act- Section 86- Subsection 86(1) application of s. 86 reorganization rule to a continuance from the CBCA to a Co-operatives Act Income Tax Act- Section 248- Subsection 248(1)- Disposition continuance from the CBCA to a Co-operatives Act did not entail disposition of assets, but s. 86 applied at the shareholder level 2004-04-30 28 April 2004 Internal T.I. 2004-0071331I7 F- Régime d'investissement coopératif du Québec Income Tax Act- Section 53- Subsection 53(2)- Paragraph 53(2)(k) listed assistance does not include a deduction from taxable income 2004-04-23 15 April 2004 Internal T.I. 2004-0062451I7 F- Résidence principale Income Tax Act- Section 54- Principal Residence- Paragraph (c) no need to file form for principal residence portion of disposed-of property if it was fully exempted 2004-01-23 14 January 2004 External T.I. 2003-0046131E5 F- Convention de retraite- dépositaire Income Tax Act- Section 207.6- Subsection 207.6(2) employer is deemed custodian under s. 207.6(2) Income Tax Act- Section 248- Subsection 248(1)- Retirement Compensation Arrangement life insurance company can be a custodian 2004-01-16 9 January 2004 External T.I. 2003-0049195 F- Winding Up or a Contractor Subco Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(e.1) s. 88(1)(e.1) would permit parent to step into shoes of sub re s. 12(1)(a) inclusion and s. 20(1)(m) reserveIdentical to 2003-00491950 9 January 2004 External T.I. 2003-0047341E5 F- Coût indiqué- Biens étrangers Income Tax Act- Section 54- Adjusted Cost Base distribution of shares out of MFT and exchange for new MFT units would reset the ACB/ cost amount 9 January 2004 External T.I. 2003-00491950 F- Winding Up or a Contractor Subco Income Tax Act- Section 9- Timing exclusion of contract holdbacks and unapproved invoices from construction contractor’s income is unaffected on s. 88(1) wind-up and flows through to parent Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(m) deferred revenue of construction contractor would not be triggered on its s. 88(1) wind-up and parent would be put to claiming any available new s. 20(1)(m) reserve ...