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Bundle Date Translated severed letter Summaries under Summary descriptor 2020-06-17 2 June 2020 External T.I. 2020-0847081E5 F- Compte de frais médicaux – période de report Income Tax Act- Section 248- Subsection 248(1)- Private Health Services Plan during COVID-19, unused HCSA credits can be carried forward for up to an additional 6 months 2010-06-25 11 June 2010 External T.I. 2010-0354881E5 F- Traitement fiscal de la FNACC Income Tax Act- Section 20- Subsection 20(16) ceasing to use a class of depreciable property to generate income results in a terminal loss under ss. 45(1)(a) and 20(16) Income Tax Act- Section 45- Subsection 45(1)- Paragraph 45(1)(a) application of s. 45(1)(a) to film production that ceased to generate income, resulting in a terminal loss under s. 20(16) 2 June 2010 External T.I. 2010-0354951E5 F- Bien de remplacement-disp. involontaire Income Tax Act- Section 44- Subsection 44(5)- Paragraph 44(5)(a.1) rental building did not qualify as a replacement property to an expropriated parking lot because of different physical attributes 2010-06-18 7 June 2010 External T.I. 2009-0331731E5 F- CII et crédit de taxe sur le capital du Québec Income Tax Act- Section 13- Subsection 13(7.2) Quebec ITCs or capital tax credits reduce the LP’s UCC at end of its October 31 fiscal period following the calendar year in which its partners claimed those credits 4 June 2010 External T.I. 2009-0324801E5 F- catégorie 43 Income Tax Regulations- Schedules- Schedule II- Class 43 potential inclusion of moulds and cranes, but not forklift truck 9 June 2010 External T.I. 2009-0342081E5 F- Associé déterminé Income Tax Act- Section 248- Subsection 248(1)- Specified Member trust member of partnership can be actively engaged through the activities of its trustee Income Tax Act- 101-110- Section 104- Subsection 104(1) s. 104(1) imputes the activities of the trustee to the trust for “specified member” purposes ...

These are additions to our set of 1,230 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 10 ¼ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,236 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 10 ¼ years of releases of Interpretations by the Directorate. ...

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 ...