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Au cours de l'année 1999, XCO aurait fait un choix de verser un dividende en capital à ses actionnaires d'un montant d'environ XXXXXXXXXX $ en vertu du paragraphe 83(2). Au moment de ce choix, XCO aurait établi le montant de son "compte de dividende en capital" (ci-après "CDC") à environ XXXXXXXXXX $, soit un montant d'environ XXXXXXXXXX $ qui aurait été visé par l'alinéa a) de la définition de CDC édictée au paragraphe 89(1) et un montant d'environ XXXXXXXXXX $ qui aurait été visé par l'alinéa b) de cette définition. b) Après un examen du choix de verser un "dividende en capital" effectué par XCO en 2001 et ci-après mentionné, il aurait été déterminé que le CDC de XCO n'aurait jamais compris de montant visé par l'alinéa b) de la définition de CDC édictée au paragraphe 89(1). ... Le montant de ce choix aurait excédé le montant du CDC de XCO à ce moment d'environ XXXXXXXXXX $. ...

4 August 2016 Internal T.I. 2016-0645521I7- 90(6) & sale of creditor affiliate Unedited CRA Tags 90(6); 90(8)(a); 90(14) Principal Issues: Whether the exception in 90(8)(a) would apply where the "creditor affiliate" is sold for cash consideration before the 2-year time limit? ... Chantal Tubie HEADQUARTERS Senior Technical Specialist Income Tax Rulings International and Large Business Directorate Directorate International Tax Division Sylvain Grégoire International Advisory Services Section (East) 344 Slater Street, 6th Floor, Minto Place Ottawa ON K1A 0L5 2016-064552 Upstream Loan Rules – Sale of Creditor Affiliate This is in reply to your correspondence of May 2, 2016, wherein you requested our comments as to whether a taxpayer resident in Canada would have an income inclusion pursuant to subsection 90(6) if it transfers the shares of a foreign affiliate to a non-arm’s length purchaser in a case where the foreign affiliate ceases to be a “creditor affiliate”, within the meaning of that subsection, before the expiration of the two year time limit referred to in paragraph 90(8)(a) and the upstream loan remains outstanding after that time limit. ... Facts For illustrative purposes, we will use the following assumed facts: • A non-resident corporation (Foreign Parent) owns all the issued and outstanding shares of a corporation resident in Canada (Canco) and another non-resident corporation (SisterCo). • Canco owns all the issued and outstanding shares of another non-resident corporation (FA). • In 2013, FA makes a loan to SisterCo. • Before the expiration of the two year time limit specified in paragraph 90(8)(a), Canco sells its shares of FA to Foreign Parent for cash consideration. • The loan remains outstanding for more than two years. ...

14 December 1993 Internal T.I. 9327077- Contrat verbal — Question de faits Unedited CRA Tags n/a Le 14 décembre 1993 Bureau de district de Laval Bureau principal Section 442-1-1 Direction des décisions   (613) 957-8953 A l'attention de monsieur J.M. Bergeron   7-932707 XXXXXXXXXX La présente fait suite à votre note de service du 16 septembre 1993 et à nos conversations téléphoniques (Bergeron/Desparois) du 6 et 7 décembre 1993 demandant notre opinion relativement à un contrat verbal conclu entre XXXXXXXXXX Nous avons analysé l'ensemble des documents que vous nous avez fournis et nous sommes d'avis que le problème que vous avez soulevé est une question de faits qui relève du domaine de la vérification et ne requiert pas d'interprétation de la Loide l'impôt sur le revenu. ...

8 July 1991 Internal T.I. 911569 F- Non-resident Withholding Tax & GST Unedited CRA Tags 215(1) Dear Sirs: Re:  Non-Resident Withholding Tax & GST This is in reply to your letter of June 10, 1991 whereby you inquired whether the withholdings required under subsection 215(1) of the Canadian Income Tax Act on     24(1)    under Regulation 105 of the Canadian Income Tax Regulations on    24(1)       by your company should be made "before or after" the goods and services tax ("GST") imposed under Part IX of the Excise Tax Act, R.S.C. 1985, c. ...

28 April 1994 Internal T.I. 9331017- TERMINAL LOSSES & LOSS OF TAX EXEMPT STATUS Unedited CRA Tags 149(10) 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. ... SUMMARY FILE # 933101 Principal Issues: Whether a corporation going from non-taxable to taxable status & therefore subject to 149(10) can claim a terminal loss Position TAKEN: Yes. ...

30 November 2012 Internal T.I. 2012-0458491I7- Private School – Non-profit organization CRA Tags 149(1)(l) Principal Issues: Does the entity qualify as a non-profit organization pursuant to paragraph149(1)(l) of the Act Position: No Reasons: The entity operates a private high school for the purpose of earning profit. November 30, 2012 Specialty Audit Section, Headquarters Specialty Audit Division IT Rulings Directorate Small & Medium Enterprises Directorate A. ... Founded in XXXXXXXXXX, the school currently has about XXXXXXXXXX students, XXXXXXXXXX % of whom are international students and the remaining XXXXXXXXXX % Canadian. 2. ...

15 May 2019 Internal T.I. 2019-0803411I7- Medical practitioners- the METC & the DTC Unedited CRA Tags 118.4(2); 118.3(a.2) and 118.3(a.3) Principal Issues: Whether the CRA can set up a process to consider requests to change (or expand) the categories of medical practitioners who can certify Form T2201, Disability Tax Credit Certificate. ... Reasons: Changes to the categories of medical practitioners who can provide certification for the purpose of the disability tax credit (DTC) would require a legislative amendment to section 118.3 – this is beyond the CRA's mandate as an administrator of the Act. ... Medical practitioners for the purposes of the DTC While subsection 118.4(2) describes the requirements for a person to be considered a medical practitioner for purposes of sections 118.2 and 118.3 (among others) – namely, the requirement to consider the relevant provincial legislation – specific rules in section 118.3 allow only certain categories of medical practitioners to certify that an individual has a severe and prolonged impairment in physical or mental functions for the purposes of the DTC. ...

A recent audit revealed that capital tax returns should have been prepared for both 92 & 93. The taxpayer corporation contends that the department is unable to assess 92 & 93 since they are now statute-barred. ... Reasons FOR POSITION TAKEN: Section 181.6 & 190.2 establish the filing dates for purposes of Part I.3 and VI respectively. ...

8 June 2018 Internal T.I. 2018-0744881I7- Regulation 403 – allocation of income Unedited CRA Tags 138, 248 (definition of insurance corporation), Regulations 400 and 403 Principal Issues: For the purposes of taxable income allocation under Regulation 403, should the taxpayer ignore the PEs of the partnerships in which the taxpayer is a partner? ... & Investigations Branch Lata Agarwal, CPA, CMA, MBA 2018-074488 Provincial income allocation – permanent establishments of insurance corporation We are writing in response to your email dated February 20, 2018, in which you have asked us to confirm the CRA’s position stated in technical interpretation (“TI”) E56239 that each member of a partnership has a permanent establishment (“PE”) in the province in which the partnership has a PE. Your email describes a corporate taxpayer that filed Form T2 Schedule 5, Tax Calculation Supplementary – Corporations, for its XXXXXXXXXX taxation year, as an insurance corporation under section 403 of Part IV of the Income Tax Regulations (the “Regulations”). ...

13 October 2004 Internal T.I. 2004-0060441I7- Hedging Gains / Losses of Partnership Unedited CRA Tags 20(1)(v.1) Reg 1206(3) Reg 1210(3) Principal Issues: Whether gains / losses realized by a partnership from a hedging activity may qualify for inclusion in the determination of the adjusted resource profits of a member of the partnership. Position: Yes, provided the hedging relates to qualifying production of the partnership such that the gains / losses would be included in the adjusted resource profits of the partnership but only the extent of the members share of such profits. ... Cameron Christine Savage (613) 347-1361 Co-ordinator, Resource Industries Attention: Zul Ladak 2004-006044 Hedging Gains / Losses of Partnership We are writing in response to your query regarding our memorandum dated December 9, 2003, wherein we provided comments in regard to certain Oil & Gas Audit Issue Sheets (our file 2003-00297). ...