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23 January 2002 External T.I. 2001-0092005- TRUST & CAPITAL GAINS EXEMPTION Unedited CRA Tags 110.6(2) 104(21.2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... In particular see paragraphs 5-7, which state in part ¶ 5. A trust that has realized taxable capital gains in a particular taxation year may, within the limits of subsection 104(21), designate in its return of income for the year all or part of the amount of those gains as a taxable capital gain for the year of one or more beneficiaries. An amount designated to a beneficiary under subsection 104(21) must reasonably be considered to be part of the amount included in the beneficiary's income for that year under any of the provisions referred to in ¶ 1 above (see also ¶ 3 above)... ¶ 6. ...

16 June 2017 External T.I. 2017-0698181E5- New principal residence rules & trusts Unedited CRA Tags 40(6.1); 54 Principal Issues: How do new principal residence rules apply to a Graduated Rate Estate with a non-calendar year-end? ... The October 3, 2016 Notice of Ways and Means Motion proposed amendments to the definition of principal residence in section 54 of the Act limiting the types of trusts that could claim the exemption in years beginning after 2016 and by adding the following after subsection 40(6): (6.1) Principal residence – Property owned at end of 2016 — If a trust owns property at the end of 2016, the trust is not in its first taxation year that begins after 2016 a trust described in subparagraph (c.1)(iii.1) of the definition principal residence in section 54, the trust disposes of the property after 2016, the disposition is the trust's first disposition of the property after 2016 and the trust owns the property, whether jointly with another person or otherwise, continuously from the beginning of 2017 until the disposition, (a) subsection (6) does not apply to the disposition; and (b) the trust's gain determined under paragraph (2)(b) in respect of the disposition is the amount, if any, determined by the formula A + B – C where A is the trust's gain calculated in accordance with paragraph (2)(b) on the assumption that (i) the trust disposed of the property on December 31, 2016 for proceeds of disposition equal to its fair market value on that date, and (ii) paragraph (a) did not apply in respect of the disposition described in subparagraph (i), B is the trust's gain in respect of the disposition calculated in accordance with paragraph (2)(b) on the assumption that (i) the description of B in that paragraph is read without reference to "one plus", and (ii) the trust acquired the property on January 1, 2017 at a cost equal to its proceeds of disposition determined under the description of A, and C is the amount, if any, by which the fair market value described in subparagraph (i) of the description of A exceeds the proceeds of disposition of the property determined without reference to this subsection. ...

25 July 1989 Administrative Letter 74066 F- Refundable Investment Tax Credit on SR & ED Expenditures- Qualifying Corporation Unedited CRA Tags 37, 127, 127.1(2), 248(1) specifed members   July 25, 1989 W.A. ... Bowen   957-2096 R.S. Nanner   File No. 7-4066 Subject:  Qualifying Corporation Subsection 127.1(2) of the Act We are writing in reply to your memorandum of June 26, 1989, wherein you requested our comments on whether the partners of a partnership that conducts scientific research and experimental development ("SR & ED") are entitled to the refundable investment tax credit ("RITC") in respect of the SR & ED expenditures meet the requirements of section 37 and subsection 127(9) of the Income Tax Act (the "Act") and that the partners are not "specified members" of the partnership as defined in section 248(1) of the Act. ... In our opinion, there is no RITC available under subparagraphs (a)(vi) and (vii) of the definition of RITC in respect of the SR & ED expenditures incurred by a partnership and allocated to a partner that is qualifying corporation.  ...

31 August 1993 External T.I. 9319155- Bien de location déterminée — Specified Leasing Property Unedited CRA Tags ITR 1100(1.11)   5-931915 XXXXXXXXXX G. Martineau   (613) 957-8953 A l'attention de XXXXXXXXXX Le 31 août 1993 Mesdames, Messieurs, Objet: Bien de location déterminé La présente est en réponse à votre lettre que vous nous avez envoyée par télécopie le 2 juillet 1993 dans laquelle vous demandez notre opinion concernant l'application de l'alinéa 1100(1.11)a) du Règlement de l'impôt sur le revenu (ci-après le «Règlement») à des biens loués par des grossistes et/ou des manufacturiers à des détaillants afin que ceux-ci écoulent les produits du bailleur. ...

20 August 1992 External T.I. 9213925 F- SR&ED Entitled to Exploit Direction of $ for SR&ED Unedited CRA Tags 37(1)(a)   5-921392 24(1) Franklyn S. ... Our Comments I.     In reply to this request we can only reiterate our response in this area provided in our letter of December 4, 1991.   ... III.     In keeping with the "entitlement to exploit" requirement it is our opinion that in order to meet this criteria it would be necessary that the contributor have in his possession the results of the SR&ED project. ...

22 September 1993 External T.I. 9303985- 55(3)(a) — A-t-elle préséance sur celle de 55(3)(b)? Unedited CRA Tags 55(3)(a), 55(3)(b), 55(2), 110.6(7)(a) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question # 17 SUJET: L'ALINÉA 55(3)a) DE LA LOI A-T-ELLE PRÉSÉANCE SURCELLE DE 55(3)b)? ...

14 August 2014 Internal T.I. 2013-0506691I7- Capital Losses- Health & Welfare Trusts CRA Tags 3(b) 127.52(1) 111(1.1)(a) Principal Issues: Whether a HWT is permitted to deduct net capital losses when computing taxable income under Division C and/or adjusted taxable income under Division E.1? ... August 14, 2014 Taxpayer Services Directorate Income Tax Rulings Directorate Taxpayer Services and Debt Business and Employment Division Management Branch Tom Baltkois Attention: Yves Thivierge 2013-050669 Capital Losses – Health & Welfare Trusts We are writing in response to your email dated September 27, 2013, in which you requested clarification as to whether health and welfare trusts ("HWTs") are permitted to incur capital losses and deduct net capital losses when computing taxable income under Division C and/or adjusted taxable income under Division E.1 of the Income Tax Act (the "Act"). ...

8 November 2022 Internal T.I. 2022-0942701I7- RCMP cadet training – service buyback Unedited CRA Tags 5, 6, 147.1(11), 8501(2), 8503(3)(a)(i) Principal Issues: In the circumstances, is the period of cadet training completed by an RCMP cadet eligible service for purposes of subparagraph 8503(3)(a)(i) of the Regulations? ... November 8, 2022 HEADQUARTERS HEADQUARTERS Registered Plans Directorate Income Tax Rulings Directorate Irina Schnitzer Attention: Jeff Boxer 2022-094270 Re: Royal Canadian Mounted Police (“RCMP”) Cadet Training – Eligible Service We are writing in response to your email dated July 5, 2022, wherein you requested our views on whether the period of cadet training completed by an RCMP cadet constitutes eligible service for purposes of subparagraph 8503(3)(a)(i) of the Income Tax Regulations (the “Regulations”). ... (footnote 1) In addition, in Dhillon v The Queen, 2002 DTC 2083 (“ Dhillon ”) the Tax Court of Canada concluded that in the circumstances presented at trial there was an employee/employer relationship between the RCMP cadet and the RCMP during the period of cadet training. ...

29 May 2018 STEP Roundtable Q. 6, 2018-0743971C6- Excluded Shares – Holding Company Unedited CRA Tags 120.4(1) Principal Issues: Whether shares of the capital stock of a corporation would qualify as "excluded shares". ... STEP CRA Roundtable – May 29, 2018 QUESTION 6. Split Income – Holding company qualifying as “excluded share” In general terms, is it possible for shares of a holding company to qualify as “excluded shares”? ... For example, where the income is from a related business that is an excluded business – as defined in subsection 120.4(1) – of the specified individual, the income will be an excluded amount of the specified individual and will not be subject to the TOSI. ...

3 March 2015 External T.I. 2014-0540051E5 F- Indiens – Intérêts d'une institution hors réserve CRA Tags 81(1)(a) Principales Questions: Le revenu d'intérêt provenant d'une rente viagère est-il un bien meuble situé sur une réserve? ... Dans l'arrêt Williams (footnote 1), la Cour suprême du Canada (« CSC ») a indiqué que pour déterminer le situs d'un bien meuble aux fins du paragraphe 87(1), il faut identifier les facteurs de rattachement pouvant être pertinents, puis analyser ces facteurs pour déterminer le poids à leur accorder afin d'identifier l'emplacement du bien, en tenant compte de l'objet de l'exemption prévue dans la Loi sur les Indiens, le genre de bien en cause, et la nature de l'imposition de ce bien. ...