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In this regard, we note the answer … from the 2003 [Annual CTF] Roundtable …: …[W]e would be prepared to allow a deduction in computing the income of a partnership for fees paid to a partner if the fees are paid in consideration for services provided to the partnership by the partner acting other than in his or her capacity as a partner (i.e., the services are not related to the ownership of the partnership interest). ...

25 January 2010 Internal T.I. 2009-0338601I7 F- Déclaration de renseignements électronique-- summary under Subsection 150.1(4) Summary Under Tax Topics- Income Tax Act- Section 150.1- Subsection 150.1(4) T183 only required where filer is not the taxpayer After summarizing ss. 162(7), 162(7.01), 162(7.02), and 162(5), and noting that an electronic filer must certify accuracy of filings before being allowed access to the electronic filing system, the Directorate stated: … Form T183 for individuals and Form T183CORP for corporations … are required under subsection 150.1(4) if, and only if, the transmitter of the income tax return, not being an information return, is not the taxpayer or the taxpayer's authorized signing officer. ...

In finding that s. 74.2(1) applied, the Directorate stated: [W]e consider it possible that an indirect transfer of the individuals' shares to their spouse was effected through their respective holding companies … [so] that the shares disposed of by the spouses … constitute substituted property for the property transferred indirectly by the individuals, Words and Phrases transfer indirectly ...

. … The normal reassessment period thus commenced…from the assessment…in 2009. … The conditions for the application of the subparagraph [152(4)(a)(i)] do not require the making of a return by the taxpayer in order to accord the right to the Minister to issue an assessment outside the normal reassessment period. … [W]here a taxpayer has been assessed under subsection 152(7) after having received a demand…under 150(2), the taxpayer has made a misrepresentation ["présentation erronée des faits"] by virtue of wilful default ["omission volontaire"]. … Thus…the Minister can reassess respecting the 2008 year…in order to take into account the new information…. ...

After noting a current GAAR review by Aggressive Tax Planning, the Directorate stated that LeCavalier " supports the application of GAAR… where the debt parking rules … were considered to have been misused or abused. ...

However, the Directorate stated: [T]he better view … is that the dividend income and FAPI inclusion are not the same amount … [T]he dividend income is a cash distribution on the shares of S Corporation while the FAPI is a notional allocation of the income of S Corporation deemed to be FAPI on its shares of S Corporation … [so that] the dividend income and FAPI are separate amounts of a different nature … [which] would preclude the application of subsection 248(28). ...

The Directorate stated: Generally, corporations in Canada have the following characteristics, among others: Legal personality … Limited liability of shareholders and a corporation can incur losses for which the members are not liable; Issuance of share capital to shareholders; Distributions: shareholders of a company are entitled to the division and distribution of profits after they are declared by the corporation; Centralization of management; Free transferability of interests; Incorporation by statute or by the registration of memorandum of association. ... Before finding that the SCSs were partnerships for ITA purposes, the Directorate stated: Given that Côte d’Ivoire and Gabon are civil law systems and that Quebec is the only province that has a civil law system in Canada, it is appropriate to primarily compare the SCS to partnerships formed under the Civil Code of Quebec. … Under Article 2219 of the Civil Code of Quebec (“CCQ”) … a partnership can conclude contracts in its own name. Article 2225 … provides that a partnership may sue and be sued under the name it declares. ...

The Directorate stated: Opco must deduct in computing its safe income on hand attributable to the shares held by Holdco all amounts paid by it during the relevant calculation period as premiums under the Policy …. However, since the Policy has a cash surrender value … the portion of the premiums paid that did not reduce the gain inherent in the shares of the capital stock of Opco held by Holdco, that was not deducted in computing the net income of Opco pursuant to the Act, and that contributed to the increase in the cash surrender value of the Policy, should not be deducted in computing the safe income on hand of Opco attributable to the shares held by Holdco in the relevant period. Based on the information you have provided to us, this amount is equal to … the ACB of the Policy. ...

18 February 2013 Internal T.I. 2013-0477821I7 F- Montants forfaitaires- XXXXXXXXXX-- summary under Section 3 Summary Under Tax Topics- Income Tax Act- Section 3 damages received in wage discrimination suit for pain and suffering were non-taxable In discussing the treatment of lump sums paid to federal employees following a finding by the Human Rights Tribunal that a discriminatory practice had been committed at their workplace and pursuant to a settlement agreement concluded with the Treasury Board, CRA first stated that if the amounts “represent compensation for loss of salary, they constitute income from an office or employment,” and then stated: [W]ith respect to the amount … for pain and suffering under paragraph 53(2)(e) of the Canadian Human Rights Act … this amount qualifies as general damages received in connection with a human rights violation and may therefore be considered to be unrelated to the employment of the Workers. Consequently, the amount … would not have to be included in the computation of the income of the Workers. ...

The Directorate stated: Where a building constitutes depreciable property … [Reg. 1102(2)] has the effect of splitting the property into two for the purposes of the Act, namely the land and the building. In the case of a cottage that is a PUP, we are of the view that the land and the building will remain one and the same property for tax purposes if they constitute one and the same property for legal purposes. … [Here] the taxpayer will realize a capital gain of $15,000 on the disposition …. ...