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16 June 2014 STEP Roundtable, 2014-0522971C6- STEP CRA Roundtable – June 2014- Question 3-- summary under Subsection 93.2(2) Summary Under Tax Topics- Income Tax Act- Section 93.2- Subsection 93.2(2) deemed share classes of LLC with Manager carry The "formula" for the equity interests in a U.S. ... For example, if all of the equity interests of the non-resident corporation have identical rights and obligations, save for proportionate differences, the non-resident corporation would be deemed to have a single class of capital stock. …. ... Assuming that under the non-resident corporation's constituting documents, the relevant law, and any applicable agreements each of the four members has a single equity interest, … there would be deemed to be two classes…because the manager would have one equity interest [with] non-proportionate differences…. ...

13 October 2011 External T.I. 2010-0382441E5 F- RSG- Employé / travailleur autonome-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) home childcare providers were self-employed given relative autonomy Recognized home childcare providers ("RHCPs") provide child care from their homes. ... In finding that RHCPs are self-employed rather than employees CRA first noted the Grimard decision, (2009 FCA 47), which referenced the primary test of subordination, but also stated: … In determining legal subordination, that is to say, the control over work that is required under Quebec civil law for a contract of employment to exist, a court does not err in taking into consideration as indicators of supervision the other criteria used under the common law, that is to say, the ownership of the tools, the chance of profit, the risk of loss, and integration into the business. ... The same is true of the Quebec government. … The current legislation provides a regulatory framework and does not allow COs to exercise control over RHCPs. … We understand that RHCPs must provide educational child care (the choice of activities is theirs) while ensuring children in their care with continual protection. ...

6 June 2014 Ruling 143085 [loaner vehicles are provided as part of a single supply of repair services – no RITC]-- summary under Paragraph 28(1)(d) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations, No. 2- Paragraph 28(1)(d) loaner vehicles are provided as part of a single supply of repair services – no RITC Corp A, which is a large business per s. 236.01, and s. 27 of the New Harmonized Value-Added Tax System Regulations, No.2 (the Regulations), sells and leases vehicles through its Dealership), reimburses the Dealerships for basic warranty repair services, and repairs performed under "Service Contracts," and reimburses Dealerships for providing loaner cars (from the Dealership's lot or, failing that, from a car rental agency) for their basic warranty customers whose vehicles cannot be driven and must be kept at the Dealership overnight. ... The charge in respect of a loaner vehicle under either the basic warranty coverage or Service Contract is part of the consideration for the supply of the repair service. … ...

23 January 2015 External T.I. 2013-0509771E5- Oil & gas payments made to U.S. resident-- summary under Subparagraph 115(1)(a)(iii.1) Summary Under Tax Topics- Income Tax Act- Section 115- Subsection 115(1)- Paragraph 115(1)(a)- Subparagraph 115(1)(a)(iii.1) negative CCDE pool for non-resident individual Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in consideration for an upfront bonus of $100,000, and annual royalties payable out of any oil & gas production. ...

23 January 2015 External T.I. 2013-0509771E5- Oil & gas payments made to U.S. resident-- summary under Article 6 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 6 negative CCDE gain from grant of oil and gas royalty not exempt under US Treaty Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in consideration for an upfront bonus of $100,000, and annual royalties payable out of any oil & gas production. ...

17 July 2013 External T.I. 2012-0473261E5 F- Actif d'impôts futurs / Future income tax assets-- summary under Small Business Corporation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Small Business Corporation tax receivable arising from carryback of NCL is active business asset cf. future tax asset Is a future income tax asset an asset that is used principally in an active business carried on in Canada for purposes of the "qualified small business corporation share" ("QSBCS") and "small business corporation" ("SBC") definitions? After indicating that there was "no significant difference" between the terms "future income tax assets" and "deferred tax assets" used in Chapter 3465 of Part II of the CICA Handbook, and in IAS 12, respectively, CRA stated (TaxInterpretations translation): [A] future income tax asset is not an asset for purposes of the definition of QSBCS and of SBC. … However, when a future income tax asset becomes a tax receivable, such tax receivable must be considered as an asset for determining if a share is a QSBCS or a corporation is a SBC. ... For example … a tax receivable resulting from the carryback of a loss from an active business is an asset used primarily in the business carried on by the corporation.... ...

.- General answer for Delaware/Florida Working Group Submissions / Questions-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 CRA elaborates on its grandfathering of LLPs and LLLPs At the 2017 IFA Roundtable, CRA announced that it will allow Delaware & Florida LLPs and LLLPs formed before April 26, 2017 to continue filing as partnerships, provided none of the following applies: The entity or one or more of its members takes inconsistent positions for a taxation year, or from one to another, as between partnership and corporate treatment; There is a significant change in its membership or activities; or It facilitates abusive tax avoidance. ... The fact that an LLC was converted before April 26, 2017 to a Delaware & Florida LLP or LLLP would not prevent it from accessing the grandfathering relief. ...

.- General answer for Delaware/Florida Working Group Submissions / Questions-- summary under Corporation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Corporation CRA elaborates on its grandfathering of LLPs and LLLPs At the 2017 IFA Roundtable, CRA announced that it will allow Delaware & Florida LLPs and LLLPs formed before April 26, 2017 to continue filing as partnerships, provided that three requirements are satisfied. ... The fact that an LLC was converted before April 26, 2017 to a Delaware & Florida LLP or LLLP would not prevent it from accessing the grandfathering relief. ...

11 October 2017 External T.I. 2016-0660421E5- Foreign tax credit – former resident-- summary under Subsection 126(2.21) Summary Under Tax Topics- Income Tax Act- Section 126- Subsection 126(2.21) waiver cannot be used to extend period in which foreign tax must be triggered Where an individual, who had been resident in Canada for over five years, realized a capital gain from the deemed disposition of non-Canadian real property under s. 128.1(4)(b) on emigrating from Canada, he would be potentially eligible under s. 126(2.21) to claim a Canadian foreign tax credit for foreign taxes that become payable on the gain that accrued in Canada, provided that this credit is assessed within the extended reassessment period of six years following the emigration year. ... CRA stated: [I]f any of the circumstances to support the deduction under subsection 126(2.21) … (e.g., disposition of the property and/or foreign taxes paid) are present within the statutory assessment period referred to in paragraph 152(4)(b) … it may be appropriate for the Minister to consider a taxpayer’s waiver request for the emigration year to allow the Minister sufficient time to review and process any potential reassessment for this deduction beyond the aforementioned reassessment period. ...

5 December 2017 Roundtable, 2017-0734831C6- 2017 TEI – Question B5-- summary under Subsection 152(1) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(1) incomplete applications rejected/meeting within 4 weeks/90 business-day service standard made more flexible The Minister of National Revenue’s report to the Finance Committee dated May 29, 2017 indicated that a number of key changes would be implemented before the end of the year, being March 31, 2018, including the following: More frequent and better communications between the taxpayer and the CRA, including a meeting with taxpayers to be held no later than within four weeks of receipt of an ATR request. … Amend the current 90-day service standard for ATRs to address complex tax policy issues that cannot typically be completed within a 90-day period, namely, those that require a formal referral to the CRA’s General Anti-Avoidance Rule Committee, the Department of Finance or the Department of Justice. … Close an ATR file where the ATR request is not properly prepared or supported with adequate representations or where the taxpayer has not responded to a request for additional information within 30 calendar days. ...