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18 July 2012 Internal T.I. 2012-0440681I7- Distributions from deemed RCA; withhold & report CRA Tags 153(1)(q) 207.6(5) (5.1) Principal Issues: Is the custodian of a foreign pension plan, part of which is a residents' arrangement deemed to be an RCA under the Act, required to file T4A-RCAs when paying distributions out of the deemed RCA? ... This is consistent with the information provided in T4041 – Retirement Compensation Arrangements Guide, which indicates, at page 15, that a “custodian who makes a distribution out of an RCA trust has to file a T4A-RCA information return”. ... As previously indicated, it is only the portion of the Plan which is comprised of resident’s contributions – Employer’s contributions made during the XXXXXXXXXX calendar years with respect to the Canadian Employees – and property derived from those contributions that is deemed to be an RCA. ...

Our Comments 95(2)(b) & 247(2) With respect to the first issue, we are of the view that paragraph 95(2)(b) applies in respect of the R&D Services provided to Canco, notwithstanding that these services have been rendered under terms and conditions aligned with the arm’s length principle applicable for purposes of subsection 247(2). ... Exceptions of 95(3)(b) & (d) Regarding the second issue mentioned above, although we haven’t reviewed the relevant legal documentation that governs the interaction of the parties, we are of the view that no exception in paragraphs 95(3)(b) or (d) applies to allow the R&D Services provided to Canco not to be considered “services” for the purposes of paragraph 95(2)(b). ... Concerning the scope of paragraph 95(3)(b), it has been our longstanding position that the phrase “services performed in connection with the (...) sale of goods” is limited to services that are directly related to the sales function (in this respect, see for example documents 9729770, 2002-0123755 and 2013-0497361I7). ...

5 April 2018 Internal T.I. 2017-0728581I7- Ss 125(3.2) & 125(8) amending the business limit Unedited CRA Tags 125(1), 125(2), 125(3), 125(3.2) Principal Issues: Whether corporations can amend the assignment of the business limit under subsection 125(3.2) and the assignment of the specified partnership business limit under subsection 125(8). ... Godson 2017-072858 Subsection 125(3.2) and 125(8) – amending an assignment of the business limit We are writing in reply to your enquiry of October 20, 2017, requesting our response to questions from the CPA forum – Saskatchewan. ... Will this administrative position continue to apply with respect to an amended assignment of a partner’s specified partnership business limit / an amended assignment of the business limit by the “first corporation” to a “second corporation” that earned specified corporate income from the first corporation? ...

1 March 1996 Internal T.I. 9605017- INCOME OF CONTRACTS, GAAP & PART I.3 Unedited CRA Tags 181(1) 181(3) 181.2(3) 181.2(4) 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. ... Reasons FOR POSITION TAKEN: (1)Subsection 181(3) and previous positions (941653 & 951794). (2)Subsection 181(3). ... GAAP & THE BALANCE SHEET Paragraph 181(3)(b) provides that "...the amounts reflected in the balance sheet presented to the shareholders of the corporation...prepared in accordance with generally accepted accounting principles,... ...

30 November 1995 Internal T.I. 9530440- M & P Unedited CRA Tags 125.1 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. ... Revenue Canada Round Table TAX EXECUTIVE INSTITUTE November 1995 Question- XX MANUFACTURING & PROCESSING Company Y, a Canadian corporation, purchases assembled microcomputers from a Canadian supplier. ... Would such installation activity be considered as "manufacturing or processing" ("M & P") under section 125.1 of the Income Tax Act (the "Act")? ...

11 January 2001 Internal T.I. 2000-0001017- Sourcing of income & foreign tax credit Unedited CRA Tags 126 4 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. ... Other jurisprudence that supports the principle that a business is generally considered to be carried on in the place where the operations from which the profits arise are located and not necessarily where the sales contracts are made include: (a) F.L.Smidth & Co. v. ... (b) Firestone Tyre & Rubber Co., Ltd. V. Lewellin (HM Inspector of Taxes) (1957, 37 TC 111, at 142, "It follows then that the place of sale will not be the determining factor if there are other circumstances present that outweigh its importance or unless there are no other circumstances that can. ...

20 June 2007 Internal T.I. 2006-0178941I7- Foreign Spin-off & Foreign Merger Unedited CRA Tags 86.1(1) 87(8) 87(8.1) Principal Issues: 1. ... Newco shares were not listed under a symbol proper. • No information concerning the buying or selling transactions of Newco shares were provided. ... Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

30 September 2013 Internal T.I. 2012-0439661I7- Income earmarked for future use & 95(2)(a)(i) CRA Tags 95(1) 95(2)(a)(i) Principal Issues: Whether the income earned by one foreign affiliate on property that is earmarked for future development of another foreign affiliate's active business can be included in income from active business under paragraph 95(2)(a). ... In other words, the property has to be an integral part of the financing of the business or necessary to the overall business operations in order for income from the property to be part of the income of the corporation … from an active business. ... MNR, 87 DTC 450 at 457; McCutcheon Farms, supra note 2 at 1214; Transport Lacte Inc, supra note 3 at 610; Muir Cap & Regalia Ltd v. ...

6 March 2015 Internal T.I. 2014-0549761I7- Internally generated goodwill & excluded property CRA Tags 110.6(1) 95(1) 149(10) Principal Issues: Whether internally generated goodwill should be considered in the determination of the excluded property status of shares of a foreign affiliate held by another foreign affiliate? ... Truong: Internally Generated Goodwill & Excluded Property Status We are writing in response to your e-mail dated June 25, 2014 wherein you asked whether internally generated goodwill should be considered in determining whether shares of a foreign affiliate ("FA2") of a corporation resident in Canada qualify as "excluded property", as that term is defined in subsection 95(1) of the Income Tax Act (the "Act"), of another foreign affiliate ("FA1") of the corporation. ... Our comments The relevant part of the definition "excluded property" in subsection 95(1) reads as follows: "excluded property", at a particular time, of a foreign affiliate of a taxpayer means any property of the foreign affiliate that is (a) used or held by the foreign affiliate principally for the purpose of gaining or producing income from an active business carried on by it, (b) shares of the capital stock of another foreign affiliate of the taxpayer where all or substantially all of the fair market value of the property of the other foreign affiliate is attributable to property, of that other foreign affiliate, that is excluded property, […] Pursuant to paragraph (b) of that definition, the shares of FA2 will qualify as excluded property of FA1 if all or substantially all of the fair market value of FA2's property is attributable to property that is excluded property. ...

16 November 2015 Internal T.I. 2015-0598491I7- 91(5) & FAPI included per “old” 94(1)(c)(i)(C) CRA Tags 94(3) Principal Issues: Can a non-resident trust that is subject to "new" subsection 94(3) deduct an amount under subsection 91(5) in respect of a FAPI inclusion resulting from the application of "old" clause 94(1)(c)(i)(C)? ... Mark Turnbull, Team Leader HEADQUARTERS International Advisory Services Section Income Tax Rulings International and Large Business Directorate Directorate Yannick Roulier 2015-059849 91(5) Deduction – Non-Resident Trust Subject to “Old” Clause 94(1)(c)(i)(C) This letter is in reply to correspondence received from XXXXXXXXXX, an International Tax Auditor with the XXXXXXXXXX Tax Services Office, on July 14, 2015, wherein she requested our assistance in respect of the possible application of subsection 91(5) to a particular situation involving a non-resident trust. ... Comments The relevant portions of “old” subparagraph 94(1)(c)(i) read as follows: (i) the trust is deemed for the purposes of this Part and sections 233.3 and 233.4 to be a person resident in Canada no part of whose taxable income is exempt because of section 149 from tax under this Part and whose taxable income for the year is the amount, if any, by which the total of (…) (C) the amount, if any, by which the total of all amounts each of which is an amount required by subsection 91(1) or (3) to be included in computing its income for the year exceeds the total of all amounts each of which is an amount deducted by it for that year under subsection 91(2), (4) or (5), and Based on the wording of “old” clause 94(1)(c)(i)(C), the FAPI-Inclusions consist of net amounts of inclusion resulting from the application of subsections 91(1) or (3), and subsections 91(2), (4) or (5), as the case may be, in computing NRT’s income for its 2002, 2004 and 2006 taxation years. ...