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6 February 2014 External T.I. 2013-0512191E5- Mining Activities and SR & ED CRA Tags 66.1(6) "Canadian Exploration Expense" 248(1) Scientific Research and Experimental Development Principal Issues: Can a corporation that has incurred CEE and flowed out these expenses to its flow-through shareholders also make a claim for SR & ED with respect to the same expenses? ... Reasons: The definition of SR & ED specifically excludes certain mining activities as qualifying for SR & ED. If expenditures undertaken in respect of such activities qualify as CEE then the expenses will not qualify as SR & ED due to the exclusion. ...

8 February 2012 External T.I. 2011-0425411E5- Change in fiscal period & transitional reserve Unedited CRA Tags 34.2(1), 34.2(2), (4),(11), (12) Principal Issues: (1) Periods upon which ASPA is computed under paragraph (a) of the definition of ASPA. (2) Transitional reserve deduction under paragraph 34.2(11)(a) where a corporation has a change in fiscal periods. ... Our Comments ASPA, as defined under paragraph (a) of the ASPA definition in subsection 34.2(1), is determined by the formula [(A- B) × C/D]- (E + F). ...

25 February 2014 External T.I. 2013-0508451E5- Commercial Fishing – Food Expenses CRA Tags 67.1(1.1) 9(1) 18(1)(h) 8(1)(g) 18(1)(a) 67.1(1) Principal Issues: 1) Whether offshore commercial fishers are permitted to deduct food expenses based on a per diem rate per sharesperson? ... Position: 1) & 2) No. Reasons: 1) & 2) See response. XXXXXXXXXX 2013-050845 T. ...

19 August 1997 External T.I. 9718445- RRSP INVESTMENT COUNSEL & MANAGEMENT FEES Unedited CRA Tags 18(1)(u) 146(5) 146.3(2)(f) 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. ... Principal Issues: 1)RRSP & RRIF investment counsel fees; 2) RRSP & RRIF investment management fees Position: 1)Confirming position that counsel fees paid inside RRSP or RRIF trust constitute benefit or amount received to annuitant; payment by annuitant not deductible; 2) Confirming position that investment management fees paid by annuitant are considered payment of a premium to RRSP for section 146 and Part X.1 purposes; confirming that payment of such RRIF expenses by annuitant is forbidden by 146.3(2)(f) and would cause income inclusion under 146.3(11). ...

Le prix de base rajusté ("PBR") au sens de la définition prévue à l'article 54 des 1 000 actions ordinaires, était alors de 10 000 $. ... HOLDCO a alors réalisé une perte en capital de 500 $. 4. Moins de 10 jours après le 16 décembre 2002, HOLDCO a acquis 200 nouvelles actions ordinaires de la société publique à un coût de 1 500 $. ... Par conséquent, la perte en capital de 500 $ de HOLDCO serait réputée nulle en vertu de l'alinéa 40(3.4)a). ...

27 September 1993 External T.I. 9320445- Congres de l'APFF — Table Ronde?? Unedited CRA Tags 245(2) TABLE RONDE SUR LA FISCALITÉ FÉDÉRALEAPFF — CONGRES 1993 QUESTION #2 Une corporation de placement appartenant à des non-résidents ("NRO") possède des biens qui ne sont pas des biens canadiens imposables. ...

6 May 1993 External T.I. 9301125 F- Former Business Property — Same Business Unedited CRA Tags 44(5)(b), 248(1) Former business property   XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Replacement Property This is in reply to your facsimile of January 15, 1993 in which you requested our opinion on the application of the replacement property rules in the Income Tax Act (the "Act"). ...

12 October 1993 External T.I. 9320490- Déductibilité des intérets — Interest Deductibility Unedited CRA Tags 20(1)(c) TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF — CONGRES 1993 Question 7 Dans le cadre du libre échange, Canco a incorporé une nouvelle filiale en propriété exclusive aux Etats-Unis("USCO") pour y étendre ses opérations. ...

23 November 1993 External T.I. 9322405 F- SR & ED Unedited CRA Tags 37(1)(a)(ii) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Scientific Research & Experimental Development (SR&ED) This is in reply to your letter of July 30, 1993 wherein you requested further clarification that a fee arrangement charged by a non-resident company to a Canadian taxpayer for the right to manufacture or produce a product developed as a result of the SR&ED performed in Canada would not jeopardize the eligibility of the SR&ED expenditures for investment tax credits (ITC). ...

6 January 2022 External T.I. 2020-0871281E5- Radon test & mitigation Unedited CRA Tags ITA: Section 118.3 and 118.4; Subsection 8, 8(10), (13), 12(a), 18(2), 118.2(2); 248(1); Paragraphs 8(1)(f) and (i), 18(1)(h); 18(12)(a); 118.2(2)(a); 118.2(2)(m); 118.2(2)(t); 118.2(2)(o); 118.2(2)(1.2) or (1.21); ITA Regulation 5700. ... In order to be deductible as a current expense, an outlay or expense must meet at least the following general requirements: • it must be made for the purpose of gaining or producing income from the business or property (paragraph 18(1)(a)); • it must not be on account of capital (paragraph 18(1)(b); • it must not be made for the purpose of gaining or producing exempt income (paragraph 18(1)(c)); • it must not be a personal or living expense (paragraph 18(1)(h); and • it must be reasonable in the circumstances (section 67).” ...