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17 February 2004 Internal T.I. 2003-0046981I7 F- Paragraphe 98(5) de la Loi-- summary under Subsection 98(5) Summary Under Tax Topics- Income Tax Act- Section 98- Subsection 98(5) s. 98(5) inapplicable on an amalgamation of the members The Directorate essentially repeated the position stated shortly thereafter in 2003-0050041E5 F, namely: [S]ubsection 98(5) is not applicable … where the members' interests are sold simultaneously to a corporation, since the corporation was not a member of the partnership immediately before the partnership ceased to exist. ...

In finding that this amending agreement did not have retroactive effect, so that Monsieur could not amend his prior returns to claim the s. 118(1)(b) deduction for the other child (as was previously prohibited pursuant to s. 118(5) by virtue of him having paid support for that child), the Directorate stated: …. ...

. … Paragraph 9 of Interpretation Bulletin IT-464R states that the time of disposition of a leasehold interest by a tenant includes, inter alia, the time of expiration of a lease or the time of cancellation of a lease if it is prior to the expiration date. ...

In order to do so, the taxpayer will have to provide supporting documentation or acceptable evidence that clearly establishes that an amount included in the net worth was actually paid by the taxpayer for an item that is deductible in computing the taxpayer's income from the illegal activity …. ...

Before concluding that “the new corporation did not carry on a business at the time the shares were issued” so that “those shares were not shares of an eligible small business corporation,” CRA noted that there was no evidence that “a software development activity … [had] started at the time the taxpayer invested in the corporation,” and also stated: [T]here may be arguments that the business was started at the time that steps to change the zoning were taken. ...

In indicating that a portion of the sums distributed appeared to be taxable under s. 6(1)(j), with the balance being proceeds of disposition of memberships (having a nominal adjusted cost base), the Directorate stated: [T]here are good arguments to state that the amount received … by each of the members, up to the amount of their union dues paid in XXXXXXXXXX, constitutes a refund of their annual dues that reduces or cancels the deduction provided for in subparagraph 8(1)(i)(iv) in computing their employment income. ...

. … [We cannot] conclude that they are regular ministers because they are not authorized to perform most or all of the functions of a minister, including administering most of the sacraments of the Roman Catholic Church. ...

11 January 2005 Internal T.I. 2004-0104341I7- Reclassify CDE of partnership to CEE-- summary under Subsection 66.1(9) Summary Under Tax Topics- Income Tax Act- Section 66.1- Subsection 66.1(9) "... paragraph (f) of the definition of CDE (which allocates the partner's share of CDE incurred by the partnership) does not contain any wording which changes the character of the expenses from the original character, i.e., the original character being expenses referred to in paragraphs (a) to (e) of the definition of CDE. ...

Furthermore, the Taxpayer was to return to the Employer's employ for a period at least as long as the number of years she had pursued her doctoral studies and on the date of her submission … she was still employed by the Employer. ...

Regarding the meaning of "or the taxpayer’s principal place of residence is maintained for use as the residence of that other individual,” the Directorate stated: The phrase … refers to specific situations, such as where a taxpayer receives amounts because the taxpayer’s principal place of residence is available to host beneficiaries at any time for various periods. ...