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Accordingly … only the taxable capital of the CCPC (Xco) should be considered for purposes of the proposed amendments to subsection 125(5.1) since the facts submitted indicate that the associated corporation (Yco) does not carry on business through a permanent establishment in Canada within the meaning of subsection 400(2) of the ITR. ...

CRA assumed that the wife will designate Immovable2 as her principal residence for the years 1995 to 2006 inclusive (as well as 1992, 1993, and 1994) and that, as a result, the husband must designate the same property for the years 1995 to 2006 – in which case, Immovable1 would be treated as a capital property subject to the change-in-use rules. ...

. … [I]t is clear from the wording of subparagraph 256(1.2)(f)(ii) that Parliament intended this provision to apply where a person is named as a beneficiary in the trust indenture, and the person's share of the trust's income or accumulated capital is conditional on the exercise or non-exercise of discretion in that regard. ...

. … In the situation described above, the effect of subsection 87(2.1) would be that the Subco2 Loss incurred in its taxation year that ended on December 31, 2003, would become a Amalco2 Loss for the same taxation year. ...

. … Rather, the plan is the agreement between the employer and its employees or a group or association of employees that provides compensation to an employee for loss of employment due to illness or accident. ...

However, in the year of resignation, i.e. 2006, since the salary for the last two pay periods was withheld to recover part of the prepaid salary, the amount of salary received by the employee- net of the deductions made by the employer – was to be included in the employee's income for 2006 In addition, any cheques written by the employee in 2006 for prepaid salary reimbursements would reduce his employment income for 2006 and, if repaid in 2007, would reduce the employee's 2006 employment income, so that the employer would be required to file an amended T4 slip for that taxation year. ...

Thus, in such a situation, the trust would no longer be a "testamentary trust" …. ...

On the other hand, if one unit has all the bedrooms and the other unit consists primarily of the kitchen and bathrooms and they are truly used as one unit, the CRA may be more likely to conclude that there is a single unit for purposes of the definition of "principal residence" …. ...

22 December 2005 External T.I. 2005-0151091E5 F- Allocation de retraite- retenue à la source-- summary under Paragraph 100(3)(c) Summary Under Tax Topics- Income Tax Regulations- Regulation 100- Subsection 100(3)- Paragraph 100(3)(c) confirmation of RRSP deduction limit is not required from the employee for the portion of the retiring allowance that is eligible for deduction under paragraph 60(j.1) In response to a query as to whether the correspondent’s notice of assessment must be provided to the employer so that it can pay the retiring allowance amount into the individual’s RRSP without deductions at source – and whether that amount can be paid into a spousal RRSP or as a repayment of the individual’s home buyers' plan ("HBP"), CRA stated: [T]he employer is not required to withhold tax on the amount of the retiring allowance that it pays directly to an RRSP if the employer has reasonable grounds to believe that the premium is deductible under paragraph 60(j.1) or subsection 146(5) or (5.1) in computing the employee's income for the taxation year in which the retiring allowance is paid. ...

Consequently, subsection 83(2.1) would not apply to deem a capital dividend received by Ms Y … to be a taxable dividend. ...