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The Directorate stated: [T]he term “reasonably attributable” … denotes … a direct causal connection … between the OCNP and the PE taking in account all the applicable facts of the case. … [Per] E9807035 … the taxpayer should attribute a portion of its gross revenues to each permanent establishment in recognition of the value of the ancillary services provided by that establishment. … [W]here a taxpayer has made an allocation under subsection 403(4) and the taxpayer’s approach is reasonable, the CRA should not require the taxpayer to use a different method of allocation. … [T]he allocation of the OCNP based on where the policies are underwritten … appears to be a reasonable method. Similarly, allocation of the OCNP on some other basis, such as where the contracts are negotiated or serviced … may also be reasonable …. ...

3 July 2019 Internal T.I. 2019-0791521I7- Tuition tax credit- University outside Canada-- summary under Subparagraph 118.5(1)(b)(i) Summary Under Tax Topics- Income Tax Act- Section 118.5- Subsection 118.5(1)- Paragraph 118.5(1)(b)- Subparagraph 118.5(1)(b)(i) CRA will follow Fortnum in “factually similar” situations In response to a request as to its interpretation of s. 118.5(1)(b) following Fortnum, CRA first noted that, regarding the attendance of the taxpayer in that case at a 10- week summer semester consisting of 11 courses each of one or two weeks’ duration, “the court applied the three consecutive week requirement to the summer semester as a whole, rather than to each individual course in the semester,” and then stated: Our interpretation of subparagraph 118.5(1)(b)(i) … as explained in paragraph 2.10 of … S1-F2-C2.. has generally not changed as a result of … Fortnum. … [T]his case was heard … under the Informal Procedure … [and] do[es] not have precedential value. ...

9 April 2003 Internal T.I. 2003-0001597 F- FRAIS ACCESSOIRES-- summary under Subsection 18(3.1) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(3.1) application of s. 18(3.1) to work on a rental property The Directorate indicated that s. 18(3.1) applied to the following categories of expenditures if work on a rental building constituted a renovation rather than repair and maintenance work giving rise to currently deductible expenses: Property taxes during the renovation period that are related to the ownership of the land subjacent to the building …. … [P]roperty taxes related to the ownership of land that meets the following conditions: 1. it is contiguous to the land subjacent to the building 2. it is used, or intended to be used, as a parking lot, driveway, yard or garden or for a similar purpose 3. it is necessary for the present or proposed use of the building. … Interest charges on the portion of the mortgage obtained to renovate the building that relates to the renovation period … [and] interest charges on the portion of the mortgage used to acquire the land described above that relates to the renovation period. Insurance and utility costs … only to the extent that they relate to the renovation. For example, this would be the case for additional insurance costs that the taxpayer had to incur to cover a risk related to the renovation. … Legal costs related to obtaining financing for the renovation … [and] the legal costs of acquiring the building and land …. ...

Repairs or Running Expense expenditure on Canadian film production can be current expense if it is only of short-term use Is whether an expenditure on a "Canadian film or video production” ("CFVP") is a current expense, or a capital expenditure on depreciable property, determined in accordance with the criteria set out in 9722707, which states: Generally, the cost of preparing a tape will normally be considered a current expenditure where the tape is only of short-term use, either because it is merely of current topical interest or because it is intended to be shown only once (…) In these latter situations, the material is normally retained on the tape for record purposes only. ... CRA responded: The criteria set out in that paragraph may still be used …. … In addition … a likelihood of a particular production generating revenues other than those provided for in the original broadcast contract, for example, from the sale of DVDs, the awarding of contracts for broadcasting on the Internet, on specialty channels or in territories not covered by the original broadcast contract, can also be taken into consideration in determining whether the costs related to a production should be considered as capital expenditures in respect of depreciable property. … [W]here the broadcast contract covers a period of several years, under which the broadcaster has the right to broadcast the production several times during that period, this would be an argument to support that the costs associated with the production provide a lasting benefit to the producer. ...

17 April 2003 Internal T.I. 2003-0181507 F- PRET SANS INTERET-- summary under Subparagraph 20(1)(c)(i) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) accessing the exceptional circumstances test requires demonstrating “a sufficient connection between the interest-free loan and an indirect source of the person's income” After surveying the jurisprudence on the exceptional circumstances test, the Directorate stated: Interest deductibility in other situations involving interest-free loans by a person to a corporation of which the person is not a shareholder may be justified on the particular facts of the case, as in Canadian Helicopters … and … Byram … to the extent that the person can show that there is a sufficient connection between the interest-free loan and an indirect source of the person's income. ...

CRA stated: In the case of a corporation, some of whose activities are employee lease-out services, that is, that the employee's services are retained by that corporation but the employee's duties are performed, in whole or in part, for another organization …, it is necessary to determine whether the corporation is carrying on a separate business … because … the employment income of an Indian from each of the businesses of such a corporation is … a separate property for the purposes of … section 87 …. ... The place where the employee lives, the place of residence of the employer and the place where the duties of an employment are performed are usually important connecting factors …. Where the location from which the business is actually directed and administered is located on a reserve, the employer will generally be considered to reside on that reserve. … As we noted in Employee Leasing: Tax-Planning Arrangements Based on Section 87, the location of the employer on a reserve is not a connecting factor strong enough, on its own, to exempt the employment income from tax where an Indian is employed through an on-reserve employer but performs the duties of employment off-reserve. ...

CRA stated: In the case of a corporation, some of whose activities are employee lease-out services, that is, that the employee's services are retained by that corporation but the employee's duties are performed, in whole or in part, for another organization …, it is necessary to determine whether the corporation is carrying on a separate business … because … the employment income of an Indian from each of the businesses of such a corporation is … a separate property for the purposes of … section 87 …. ...

. … Finally … Ahmad … held that pre-judgment interest was not taxable because no amount was owed to the taxpayer before the judgment was rendered. ...

The Directorate stated: # 2007-022925 and # 2004-0107761E5 … stat[ed] that in situations similar to those of Ms. ...

XXIV(2)(a) is expressly “subject to the provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada,” and stated: [T]his means that a Canadian resident is subject to the limitations on claiming a foreign tax credit found in the Canadian legislation, and more specifically in section 126, including a timing restriction on when a foreign tax credit may be claimed (see … 2015-0601781E5 ….) ... XIII(7) is not available … and the year of the Deemed Disposition … does not occur in the same year [as] … for U.S. income tax purposes … the Trust may not obtain a foreign tax credit in Canada for the U.S. taxes paid in a year subsequent to the year of the Deemed Disposition (assuming the Trust has insufficient income from other sources in the U.S. in the year the U.S. Property is considered by U.S. income tax laws to have been disposed) …. ...