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Summaries of Joint Committee, Submission letter entitled “Technical Amendments Package of September 16, 2016" dated 15 November 2016 under s. 87(8.4), s. 90(6.1), s. 91(4.6)(b), s. 91(1.2), s. 91(1.1). s. 91(1.5), s. 212.3(2), s. 212.3(7). s. 212.3(18), s. 212.3(9)(b), s. 219.1(3)(c). s. 248(1) – derivative forward agreement, Reg. 6204(1)(b). ...

The Queen, 2017 TCC 13 under General Concepts – Agency, ETA s. 153(1), s. 232(3). ...

Treaty, that Article requires that the transfer to the spousal trust be made under a will – which is often a problem because US individuals often use an inter vivos trust to reduce or defer US estate tax. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2017-03-29 20 February 2017 External T.I. 2014-0534341E5 F- Partnership change of fiscal period Income Tax Act- Section 249.1- Subsection 249.1(7) requirement for serious commercial reason for change in non-calendar year end Income Tax Act- Section 249.1- Subsection 249.1(4) a partnership of individuals can change with CRA’s permission to a different non-calendar year end 2015-05-20 4 May 2015 External T.I. 2013-0502761E5 F- Stock Options and Earnout General Concepts- Fair Market Value- Shares FMV of shares at time of stock option exercise determined by valuing earn-out clause in subsequent sales agreement Income Tax Act- Section 7- Subsection 7(1)- Paragraph 7(1)(a) FMV of shares at time of stock option exercise determined by valuing earn-out clause in subsequent sales agreement 14 April 2015 External T.I. 2015-0570021E5 F- Présomption de gain en capital Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a) application of safe harbour where holdco interposed before spin-off transaction Income Tax Act- Section 55- Subsection 55(3.01)- Paragraph 55(3.01)(g) application of safe harbour where holdco interposed before spin-off transaction 21 November 2014 External T.I. 2014-0536771E5 F- Supplément pour frais médicaux – Revenu modifié Income Tax Act- Section 122.6- Cohabiting Spouse or Common-Law Partner surviving spouse is not living separate and apart from deceased spouse at year end 2015-05-13 2 April 2015 External T.I. 2015-0571501E5 F- Perte sur certains transferts Income Tax Act- Section 13- Subsection 13(21.2) CCA claims made on hypothetical property while partnership is deemed to exist by s. 13(21.2)(f) 2015-04-29 13 April 2015 External T.I. 2012-0449141E5 F- Usufruct Income Tax Act- Section 75- Subsection 75(2) 75(2) applies to termination of usufruct Income Tax Act- 101-110- Section 107- Subsection 107(2.1) 107(2.1) application to termination of usufruct created for valuable consideration Income Tax Act- Section 248- Subsection 248(3) application of trust provisions to creation of usufruct 11 February 2015 External T.I. 2014-0550871E5 F- RAP situation particulière Income Tax Act- Section 146.01- Subsection 146.01(1)- Regular Eligible Amount- Paragraph (b) interest in home passing on an intestacy and through gift could qualify ...

“Group 1” vehicles will themselves be treated as separate LTT taxpayers and, thus, be required to pay LTT on their beneficial acquisitions – and conversely acquisitions or redemptions of interests in Group 1 vehicles will no longer trigger LTT. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2017-07-26 28 June 2017 External T.I. 2016-0653921E5 F- Beneficiary/person beneficially interested Income Tax Act- Section 70- Subsection 70(3) a testamentary trust could be a beneficiary or beneficially interested in an estate Income Tax Act- Section 248- Subsection 248(25) testamentary trust could be considered to have a right as beneficiary in estate 2014-12-10 10 October 2014 APFF Roundtable, 2014-0534821C6 F- Question 2- APFF Round Table Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(l) non-resident transferor must obtain SIN 10 October 2014 APFF Roundtable Q. 4, 2014-0534831C6 F- 2014 APFF Roundtable, Q. 4- Late-filed 86.1 election & 220(3.5) penalty Income Tax Act- Section 86.1- Subsection 86.1(2) general principles applied to relief of s. 86.1 late-election penalties 10 October 2014 APFF Roundtable Q. 4, 2014-0538231C6 F- 2014 APFF Roundtable, Q. 4- Beneficially interested Income Tax Act- Section 248- Subsection 248(25) legatee by particular title is included notwithstanding priority over heirs 10 October 2014 APFF Roundtable Q. 19, 2014-0538041C6 F- 2014 APFF Roundtable, Q. 19- Stock dividend Income Tax Act- Section 74.4- Subsection 74.4(2) non-application to stock dividend, cf. s. 86 reorg Income Tax Regulations- Regulation 6205- Subsection 6205(2) purpose test in Reg. 6205(2)(a) is not necessarily accomplished by all estate freezes/"arrangement" broad Income Tax Act- Section 15- Subsection 15(1.1) not engaged if stock dividend is proportional Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) SI apportionment to stock dividend prefs 10 October 2014 APFF Roundtable Q. 21, 2014-0538091C6 F- 2014 APFF Roundtable, Q. 21- Impact of the Descarries Case Income Tax Act- Section 245- Subsection 245(4) Descarries failed to recognize scheme against indirect surplus stripping Income Tax Act- Section 248- Subsection 248(28) will not impose double taxation under s. 84(2) and (3) Income Tax Act- Section 84- Subsection 84(2) Descarries failed to recognize breadth of s. 84(2) ...

These (and the other full-text translations covering the last 3 ½ years of CRA releases) are subject to the usual (3 working weeks per month) paywall. ...

These (and the other full-text translations covering the last 3 ½ years of CRA releases) are subject to the usual (3 working weeks per month) paywall. ...

The Queen, 2017 TCC 234 under s. 245(3), s. 245(4), s. 251.2(2)(a) and General Concepts – Sham. ...

Summaries of 2016 Ruling 2016-0629011R3 under s. 212.3(9)(b)(ii) – A(b) and s. 212.3(18)(c)(v). ...