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CRA indicates that decommissioning work is of the type covered by the construction PE Article

Neal Armstrong Summary of 16 January 2017 External T.I. 2016-0655701E5 under Treaties – Art. 5. ...

CRA confirms that previously having incurred trivial ECE may generate better ECP transitional results

At the 2016 CTF Annual Conference, Q13, CRA indicated that this transitional rule is unavailable where a taxpayer’s only intangible asset was internally-generated goodwill with no cost – so that the taxpayer could not be said to have made or incurred an ECE in respect of the business, thereby ousting the election. ...

CRA provides illustration of the SBD-denial rule in s. 125(1)(a)(i)(B)

Summary of 20 April 2017 External T.I. 2016-0679721E5 under s. 125(7) – specified corporate income. ...

CRA is not yet prepared to provide guidelines on when it will reduce specified corporate income based on its view of reasonableness

Summary of 13 June 2017 STEP Roundtable, Q.1 under s. 125(7)- specified corporate income – (b). ...

CRA states that the residence of a dual-resident s. 94(3) trust generally will not be ceded to the IRS, but double taxation relief should be provided

Summary of 13 June 2017 STEP Roundtable, Q.3 under Treaties – Art. 4. ...

CRA finds that a litigant receiving a court award of costs plus GST/HST is not required to report such tax

Of greater interest, this interpretation represents a restrictive and favourable interpretation of the requirement, in ETA s. 225(1) – A, that net tax of a person includes “all…amounts collected by the person…as or on account of tax.” ...

CRA considers that a “survivor payment” can be made out of the deceased’s TFSA even where this occurs in the executor’s discretion

Summary of 11 May 2017 External T.I. 2016-0679751E5 Tr under s. 207.01(1)- exempt contribution – para. ...

CRA considers that a public-sector nurse did not provide services “to Switzerland” for purposes of Art. 18(2)(a) of the Canada-Swiss Treaty

CRA considered that “services rendered to Switzerland" referred to services rendered in the course of functions of a public character, and did not encompass the exercise by a person of duties as a nurse within the Swiss healthcare sector, “which is essentially dedicated to the provision of services for the benefit of the community as a whole” – so that pensions received by a retired Swiss public-sector nurse would not qualify for the exemption. ...

CRA finds that a non-severable parcel of land could not have two beneficial owners of the principal residence and business portions thereof

Summary of 21 June 2017 External T.I. 2017-0687961E5 under s. 54 – principal residence. ...

CRA indicates that a registrant cannot use ETA s. 296(2.1) to avoid having to file a GST/HST rebate claim

CRA considered this requirement to be inapplicable when a corporation, which had failed to self-assess itself, subsequently sent in a late return accompanied by a note to the effect that unclaimed GST/HST rebates existed – but without filing any rebate claim. ...

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CRA indicates that decommissioning work is of the type covered by the construction PE Article

CRA confirms that previously having incurred trivial ECE may generate better ECP transitional results

CRA provides illustration of the SBD-denial rule in s. 125(1)(a)(i)(B)

CRA is not yet prepared to provide guidelines on when it will reduce specified corporate income based on its view of reasonableness

CRA states that the residence of a dual-resident s. 94(3) trust generally will not be ceded to the IRS, but double taxation relief should be provided

CRA finds that a litigant receiving a court award of costs plus GST/HST is not required to report such tax

CRA considers that a “survivor payment” can be made out of the deceased’s TFSA even where this occurs in the executor’s discretion

CRA considers that a public-sector nurse did not provide services “to Switzerland” for purposes of Art. 18(2)(a) of the Canada-Swiss Treaty

CRA finds that a non-severable parcel of land could not have two beneficial owners of the principal residence and business portions thereof

CRA indicates that a registrant cannot use ETA s. 296(2.1) to avoid having to file a GST/HST rebate claim

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