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Bundle Date Translated severed letter Summaries under Summary descriptor 2018-04-25 12 June 2017 Internal T.I. 2016-0679291I7 F- Régime d’assurance décès et mutilation accidentels Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(e.1) the payment of group accident plan premiums by an employer for its benefit gave rise to taxable benefits 2018-04-11 6 October 2017 APFF Financial Strategies and Financial Instruments Roundtable Q. 1, 2017-0705221C6 F- Property transfers- common law partners in Québec Income Tax Act- Section 146- Subsection 146(16)- Paragraph 146(16)(b) a common-law partners’ separation agreement can engage s. 146(16)(b) or 146.3(14) rollover even if technically they have no legal rights to settle Income Tax Act- Section 73- Subsection 73(1.01)- Paragraph 73(1.01)(b) rollover under common-law partners' separation agreement irrespective of whether technically they have separation rights to settle Income Tax Act- Section 146.3- Subsection 146.3(14) rollover pursuant to common-law partners' settlement agreement 6 October 2017 APFF Financial Strategies and Financial Instruments Roundtable Q. 2, 2017-0710681C6 F- Withdrawal of RRSP over-contributions after death Income Tax Act- Section 146- Subsection 146(8.8) income inclusion under s. 146(8.8) on death irrespective whether premiums exceeded deductible amount Income Tax Act- Section 146- Subsection 146(8.2) deemed s. 146(8.8) benefit on death treated as RRSP withdrawal, and executor should not use Form T746 6 October 2017 APFF Financial Strategies and Financial Instruments Roundtable Q. 4, 2017-0707781C6 F- Withdrawal of undeducted RRSP contributions Income Tax Act- Section 146- Subsection 146(8.2) s. 146(8.2) deduction for withdrawing excess contributions can be available even where Pt X.1 tax is not applicable 6 October 2017 APFF Financial Strategies and Financial Instruments Roundtable Q. 5, 2017-0707801C6 F- RRIF transfers – partition of family patrimony Income Tax Act- Section 146.3- Subsection 146.3(14) amount paid to surviving spouse's RRIF did not qualify under s. 146.3(14) Income Tax Act- Section 146.3- Subsection 146.3(1)- Designated Benefit payment from a deceased’s RRIF to the RRIF of the surviving spouse who was excluded under the will qualified as designated benefit Income Tax Act- Section 60- Paragraph 60(l) transfer from deceased's RRIF to RRIF of surviving spouse in settlement of claim 6 October 2017 APFF Financial Strategies and Financial Instruments Roundtable Q. 6, 2017-0707791C6 F- RRIF- Successive Deaths Income Tax Act- Section 146.3- Subsection 146.3(1)- Designated Benefit death of the surviving spouse before she received payment of the testator’s legacy of his RRIF precluded access to the designated benefit rules Income Tax Act- Section 146.3- Subsection 146.3(6.1) s. 146.3(6.1) did not apply as the executor did not receive the RRIF legacy ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2013-05-15 23 November 2012 External T.I. 2012-0449101E5 F- Production exclue- CIPCMC Income Tax Regulations- Regulation 1106- Subsection 1106(1)- Excluded Production- Paragraph (a)- Subparagraph (a)(iii)- Clause (a)(iii)(A) 5-year test was violated when successor to production company became controlled by an unrelated person 13 September 2012 Internal T.I. 2012-0442671I7 F- Dédommagement pour la perte de bénéfices Income Tax Act- Section 248- Subsection 248(1)- Death Benefit damages received for loss of life insurance coverage were not rendered a death benefit under the surrogatum principle Income Tax Act- Section 6- Subsection 6(3) damages received by former employees of insolvent company for cancellation of their life insurance coverage were received in lieu of remuneration for their employment services Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(b) legal fees paid to recover damages for employer cancellation of insurance coverage, and medical plan, qualifed and did not qualify, respectively Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a)- Subparagraph 6(1)(a)(i) damages received after 2011 by employees of an insolvent company for cancellation of their medical plan have become taxable 6 December 2012 External T.I. 2012-0461711E5 F- Paiements indirects / Indirect payments Income Tax Act- Section 56- Subsection 56(2) 56(2) inapplicable to incorporated artist respecting producer paying mandatory contributions to the fund for the artist’s union Income Tax Regulations- Regulation 200- Subsection 200(1) no T4A slip to be issued by producer paying mandatory contributions to the fund for the union of the artist whose corporation receives fees from the producer 18 April 2013 Internal T.I. 2013-0485481I7 F- Balance of sale price without interest Income Tax Act- Section 16- Subsection 16(1) s. 16(1) inapplicable if sale price including non-interest bearing balance does not exceed sold assets’ FMV 21 January 2013 Internal T.I. 2012-0442021I7 F- Assessing 163(2) penalty Income Tax Act- Section 163- Subsection 163(2)- Paragraph 163(2)(c.2) penalty is computed on total RMES adjustment, not just the false portion Income Tax Act- Section 163- Subsection 163(2)- Paragraph 163(2)(c) false RMES claim by husband does not generate any penalty for resulting overstatement of CCTB, WITB and GSTC by wife, assuming she made no false statement Income Tax Act- Section 163- Subsection 163(2)- Paragraph 163(2)(a)- Subparagraph 163(2)(a)(i) deduction against increase to income attributable to a false statement can be reduced by QPP contribution increase or by discretionary CCA claim that is wholly related to that income source 20 March 2013 Internal T.I. 2012-0463181I7 F- Revenu des entrepreneurs Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(b) completion method unavailable for communication and electricity structure installations ...

These are additions to our set of 861 full-text translations of French-language Rulings, Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers the last 7 ¼ years of releases by the Directorate. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2019-07-31 12 June 2019 External T.I. 2019-0792011E5 F- TOSI definition excluded shares Income Tax Act- Section 120.4- Subsection 120.4(1.1)- Paragraph 120.4(1.1)(d) income derived from related business included income from reinvesting sales proceeds from sale thereof in preceding year Income Tax Act- Section 120.4- Subsection 120.4(1)- Excluded Shares- Paragraph (c) two years were required to pass before proceeds from the sale of a related business could generate excluded share income for TOSI purposes 13 August 2018 Internal T.I. 2018-0763611I7 F- Subpar 152(4)(b)(iii) and FAPI Income Tax Act- Section 152- Subsection 152(4.01)- Paragraph 152(4.01)(b)- Subaragraph 152(4.01)(b)(iii) reassessment of FAPI from marketable securities related to their previous contribution by the taxpayer Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(b)- Subparagraph 152(4)(b)(iii) the extended reassessment period can apply to FAPI earned even before the 2018 Budget 2011-11-04 7 October 2011 Roundtable, 2011-0411951C6 F- Retenues à la source- options d'achat d'actions Income Tax Regulations- Regulation 6204- Subsection 6204(1)- Paragraph 6204(1)(a) conferral on employer of share repurchase right to set off against source deduction obligation engages the exclusion Income Tax Regulations- Regulation 6204- Subsection 6204(1)- Paragraph 6204(1)(b) loss of prescribed share status where employer granted redemption right to cover s. 153(1.01) withholding obligations Income Tax Act- Section 153- Subsection 153(1.01) treatment of net share issuances under review 7 October 2011 Roundtable, 2011-0408251C6 F- REER, règle d'attribution, retenues à la source Income Tax Act- Section 146- Subsection 146(8.3) s. 146(8.3) applied since not yet separated at time of withdrawal even though withholding for account of spouse Income Tax Act- Section 153- Subsection 153(1)- Paragraph 153(1)(j) application of s. 153(1)(j) not affected by application of s. 146(8.3) 7 October 2011 Roundtable, 2011-0399401C6- Butterfly, life insurance policies, grandfathering Income Tax Act- Section 55- Subsection 55(4) s. 55(4) in applicable if the principal reason for parent’s control of DC was parent's economic interests Income Tax Act- Section 55- Subsection 55(1)- Distribution CSV of life insurance policy was a cash asset- FMV excess could be an investment asset if no cash-out intention Income Tax Act- Section 55- Subsection 55(3.1)- Paragraph 55(3.1)(a) a policy loan under a life insurance policy to reduce its CSV would trigger s. 55(3.1)(a) 7 October 2011 Roundtable, 2011-0413081C6 F- 227(4) et (4.1)- vente d'un bien à un tiers Income Tax Act- Section 227- Subsection 227(4.1) deemed trust applies only to sales proceeds (but such a purchaser does not include a seizing creditor) Income Tax Act- Section 227- Subsection 227(4) deemed trust is a universal floating charge that traces through to sales proceeds 7 October 2011 Roundtable, 2011-0412161C6 F- Timing of the increase in interest- stock option Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(ii) grant of in-the-money options to key employee as part of same series could be a significant increase in interest – which otherwise occurs on exercise 7 October 2011 Roundtable, 2011-0399421C6 F- Options, biens identiques, PBR Income Tax Act- Section 7- Subsection 7(1.3) application of s. 47(1) takes s. 7(1.3) into account 7 October 2011 Roundtable, 2011-0399441C6 F- T1135- coût indiqué d'une assurance-vie Income Tax Act- Section 233.3- Subsection 233.3(1)- Reporting Entity cost amount of foreign policy is its adjusted cost basis Income Tax Act- Section 248- Subsection 248(1)- Cost Amount- Paragraph (f) adjusted cost basis of policy is generally its “cost” under para. ...

These are additions to our set of 1,187 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 ¾ years of releases of Interpretations by the Directorate. ...

Summary of 8 April 2020 External T.I. 2020-0839581E5- "Excluded Shares" under s. 120.4(1) – excluded shares- (c). ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2021-03-10 23 June 2020 External T.I. 2020-0849221E5 F- SSUC- Entité déterminée et institution publique Substantially the same as 2020-0848721E5 F 23 June 2020 External T.I. 2020-0849211E5 F- SSUC- Entité déterminée et institution publique substantially the same as 2020-0848721E5 F 2009-01-09 16 December 2008 Internal T.I. 2008-0300361I7 F- Déductibilité de l'impôt minimum sur les sociétés Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose Ontario CMT is non-deductible 2009-01-02 16 December 2008 External T.I. 2008-0279741E5 F- Renonciation au capital d'une fiducie Income Tax Act- Section 56- Subsection 56(4) s. 56(4) inapplicable to disclaimer of capital interest in a trust Income Tax Act- Section 54- Proceeds of Disposition settlor’s renunciation of capital interest (but not income interest) prior to trustees’ exercise of discretion to distribute a capital gain would generate nil proceeds and not engage s. 56(2) or (4) Income Tax Act- Section 69- Subsection 69(1)- Paragraph 69(1)(b) s. 69(1) does not apply to a renunciation of trust capital interest since no disposition "to" any person Income Tax Act- Section 75- Subsection 75(2) settlor’s valid renunciation of capital interest (but not income interest) prior to trustees’ exercise of discretion to distribute a capital gain would avoid application of s. 75(2)(a)(i) Income Tax Act- Section 248- Subsection 248(9)- Disclaimer legally impossible for a beneficiary of a discretionary trust to partially renounce income from a specific trust property Income Tax Act- Section 56- Subsection 56(2) s. 56(2) inapplicable to renunciation of capital interest in a trust Income Tax Act- Section 248- Subsection 248(1)- Disposition- Paragraph (i) non-disposition distribution of non-taxable portion of trust capital gains avoids a gain under s. 107(2.1) 19 December 2008 External T.I. 2008-0299321E5 F- Exploitation forestière et DBFT Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits managing processing operation of another corp. did not qualify Income Tax Regulations- Regulation 5202- Cost of Manufacturing and Processing Labour fees of another corp. for managing the taxpayer’s log processing operation could qualify as "cost of manufacturing and processing labour" 2008-12-19 8 December 2008 External T.I. 2008-0264691E5 F- GRIP Addition/ Majoration CRTG Income Tax Act- Section 89- Subsection 89(7)- Element A- Paragraph (c) dividends of full rate taxable income from sub to parent generated addition to parent’s GRIP addition 2008-12-12 2 December 2008 External T.I. 2008-0301761E5 F- Prepayment of Reassessments- Refund Interest Income Tax Act- Section 164- Subsection 164(3) CRA will accept an advance payment of a genuinely anticipated reassessment so as to subsequently generate interest on the advance’s refund 2008-11-07 30 October 2008 External T.I. 2006-0198381E5 F- Disposition d'un BUP- application de l'article 42 Income Tax Act- Section 42- Subsection 42(1)- Paragraph 42(1)(b) payment of claim re latent defect in principal residence generated a s. 42 capital loss – that was denied by s. 40(2)(g)(iii) 28 October 2008 External T.I. 2008-0274281E5 F- Société gestion de pension, moyen de financement Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(o.1)- Subparagraph 149(1)(o.1)(i)- Clause 149(1)(o.1)(i)(A) 2-pronged test Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(o.1)- Subparagraph 149(1)(o.1)(ii) to be accepted, the corporation must hold property rather than only manage 30 October 2008 External T.I. 2008-0286141E5 F- Prestations de retraite reçues par un Indien Other Legislation/Constitution- Federal- Indian Act- Section 87 exempt portion of pension payments determined based on exempt portions of employment as entitlements thereto accrued 2008-10-31 24 October 2008 External T.I. 2008-0278661E5 F- Allocation pour frais de déplacement Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(v) travel to cover “a very great distance” between the employee’s regular work place and the employer’s place of business (a hotel meeting room) is in the course of the employment ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2008-05-30 6 May 2008 Internal T.I. 2008-0267451I7 F- Pension alimentaire versée à des tiers Income Tax Act- Section 60- Paragraph 60(b) payments for motor vehicle liability of ex-spouse were excluded as being in respect of tangible property 29 April 2008 External T.I. 2006-0215891E5 F- Partnership Interest & Departure Tax Income Tax Act- Section 220- Subsection 220(4.5)- Paragraph 220(4.5)(a)- Subparagraph 220(4.5)(a)(i) s. 85(1) rollover of the property triggered the s. 220(4.5) deferred tax Income Tax Act- Section 85- Subsection 85(1.1)- Paragraph 85(1.1)(b) partnership interest is eligible property 28 April 2008 External T.I. 2007-0243711E5 F- Gains et pertes sur change Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(a) FX gains on U.S. securities transactions cannot be deferred until there is a conversion to Canadian funds 28 April 2008 External T.I. 2007-0248761E5 F- Crédit d'impôt pour emploi à l'étranger Income Tax Act- Section 122.3- Subsection 122.3(1.1)- Paragraph 122.3(1.1)(a) s. 122.3(1.1)(a) inapplicable where the individual’s corporation was retained for project abroad by arm’s length Canadian corporation 6 May 2008 External T.I. 2007-0254661E5 F- Partie B Medicare Income Tax Act- Section 126- Subsection 126(7)- Non-Business-Income Tax U.S. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2021-06-02 14 April 2021 External T.I. 2018-0785921E5 F- alinéa 87(1)a) Income Tax Act- Section 87- Subsection 87(1)- Paragraph 87(1)(a) a statutory amalgamation satisfied s. 87(1)(a) notwithstanding a distribution of cash on the amalgamation 2008-02-15 6 February 2008 Internal T.I. 2007-0249001I7 F- Crédit d'impôt-frais médicaux-Fourgonnette adaptée Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(l.7) costs of adapted toilet, a supplementary heating system, a solar panel and a battery in large van used by spouse with special needs were not covered 6 February 2008 Internal T.I. 2008-0265661I7 F- ajustements salariaux rétroactifs Income Tax Act- 101-110- Section 110.2- Subsection 110.2(1)- Qualifying Amount voluntary pay equity adjustments were not qualifying amounts 2008-02-08 8 November 2004 Internal T.I. 2004-0076271I7 F- Émission d'options d'achat d'actions Income Tax Act- Section 9- Computation of Profit unclear whether the FMV of options issues in consideration for purchases of property or services is the cost thereof 31 January 2008 External T.I. 2007-0230111E5 F- Déclaration des remboursements de dépenses Income Tax Regulations- Regulation 200- Subsection 200(1) expense reimbursements, including GST, are included on T4A 2008-02-01 23 January 2008 External T.I. 2006-0206351E5 F- Subsection 69(11) Income Tax Act- Section 69- Subsection 69(11) no application to transfer of interests in family farm partnership to farming son 21 January 2008 External T.I. 2007-0227531E5 F- GRIP / GRIP Addition for 2006 Income Tax Act- Section 89- Subsection 89(14) for 2006 only, CRA accepted designating a portion of a dividend as an eligible dividend 16 January 2008 External T.I. 2007-0232751E5 F- Éléments "A" et "B" du paragraphe 127(10.2) Income Tax Act- Section 125- Subsection 125(5.1) no inclusion of taxable capital regarding associated non-resident with no Canadian PE Income Tax Act- Section 127- Subsection 127(10.2) expenditure limit does not take into account income of associated non-resident that has no Canadian PE or other Canadian nexus 28 January 2008 External T.I. 2007-0250831E5 F- Part IV.1 and VI.1 Taxes- Subsection 55(2) Income Tax Act- Section 191- Subsection 191(4) s. 191(4) unavailable where redemption occurred subsequently to reduction in redemption amount pursuant to a price adjustment clause Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(i) s. 55(3)(a)(i) exception does not apply to a redemption of a preferred share giving rise to a deemed dividend irrespective of conversion of that dividend to capital gain Income Tax Act- Section 191.1- Subsection 191.1(1)- Paragraph 191.1(1)(a) dividend subject to s. 55(2) can also be subject to Pt. ...

These are additions to our set of 1,578 full-text translations of French-language severed letters (mostly, Roundtable items and Technical Interpretations) of the Income Tax Rulings Directorate, which covers all of the last 13 ½ years of releases of Interpretations by the Directorate. ...