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23 January 2015 External T.I. 2013-0509771E5- Oil & gas payments made to U.S. resident-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 non-application of Art. 12 of US Treaty to resource royalties Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in consideration inter alia for annual royalties payable out of any oil & gas production. ...

26 May 2016 IFA Roundtable Q. 2, 2016-0642061C6- AOA & Notional Expenses-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 no deduction of notional expenses from the profits of PEs of (non-U.S.) non-residents Notwithstanding the new wording of Article 7 of the OECD Model Convention and the OECD commentary thereon, CRA continues to consider (in light of Cudd Pressure and s. 4(b) of the Income Tax Conventions Interpretations Act) that notional expenses are not deductible in computing the profits attributable to a Canadian permanent establishment for Treaty purposes – with the exception of PEs of qualifying U.S. residents, as to which there is an agreement with the U.S. competent authority which overrides s. 4(b) of the ITCIA. ... Summary of 26 May 2016 IFA Roundtable, Q. 2 under Treaties – Art. 7. ...

7 October 2016 APFF Roundtable Q. 11, 2016-0652941C6 F- Contrat de location / Capital lease-- summary under Qualified Small Business Corporation Share Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Small Business Corporation Share stipulated rights of lessee should be valued for QSBCS purposes Although CRA considers it to be irrelevant whether, under GAAP, a lease is capitalized by a lessee as a capital lease, it considered that the rights of a lessee specified in its lease are property whose fair market value (if any) should be taken into account in determining whether the lessee is a small business corporation or whether its shares are qualified small business corporation shares – so that if the leased property is used principally in a Canadian active business, this will help towards satisfying those definitions – and, conversely, if it is not. ...

6 September 2011 External T.I. 2010-0389011E5 F- L'interprétation de " est en droit de recevoir"-- summary under Subsection 13(7.1) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(7.1) taxpayer is entitled to receive Quebec M&P credit at end of year in which the eligible expenditures were incurred Is a taxpayer "entitled to receive" the amount of the investment tax credit for manufacturing and processing equipment in Québec (the “Credit") for the purposes of s. 13(7.1) if it has not filed the prescribed form for the credit? ... Accordingly … if a taxpayer incurred eligible expenses for the purposes of section 1029.8.36.166.43 of the QTA in a taxation year … the taxpayer will be entitled to receive the Credit at the end of that taxation year. ...

6 February 2008 External T.I. 2007-0248161E5 F- Retenues à la source / Congédiement-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance retiring allowances include damages for anguish from wrongful dismissal/no CPP/EI withholding The lawyers for a dismissed employee proposed that the wrongful dismissal claim be settled by the payment of a non-taxable amount. ... This is true for both special and general damages for loss of self-esteem, humiliation, anguish, hurt feelings, etc. …. [A] taxpayer simply cannot characterize a payment as "non-taxable damages" where the payment, by its nature, constitutes a retiring allowance …. ...

6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Subsection 1219(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 1219- Subsection 1219(1) CCA is not an outlay or expense, and cannot qualify as CRCE A corporation implementing a Canadian renewable and conservation expenses (CRCE) project that uses landfill sites, and injects them with bacteria to produce recoverable gas, puts a structure (pipes) into the ground to recover the gas and also uses other equipment such as computers. ... In fact, CCA is a deduction that paragraph 20(1)(a) … and the Regulations allow to offset the capital cost of acquiring a property. Absent these provisions, such capital cost would otherwise be non-deductible under the terms of paragraph 18(1)(b) …. ...

6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Paragraph 20(1)(a) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(a) CCA is not an expense incurred In finding that CCA claimed by a corporation on equipment used in a Canadian renewable and conservation expenses (CRCE) project did not qualify under Reg. 1219(1) as “an expense incurred by a taxpayer,” CCRA stated: CCA claimed by a taxpayer under paragraph 20(1)(a) of the Act would not be an ""expense incurred by a taxpayer". In fact, CCA is a deduction that paragraph 20(1)(a) … and the Regulations allow to offset the capital cost of acquiring a property. Absent these provisions, such capital cost would otherwise be non-deductible under the terms of paragraph 18(1)(b) …. ...

2021 Ruling 2020-0868661R3 F- Section 84.1 – Leveraged Buyout-- summary under Paragraph 251(1)(c) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) ruling that buyout was an arm’s length transaction The shares of Holdco- which holds real estate that it leases to Opco (carrying on a Canadian active business) – are held by three unrelated individuals: Mr. ... X and [Newco] are dealing with each other at arm’s length” – and the body of the ruling letter noted that representations were submitted to this effect. ...

16 June 2014 STEP Roundtable, 2014-0522971C6- STEP CRA Roundtable – June 2014- Question 3-- summary under Subsection 93.2(2) Summary Under Tax Topics- Income Tax Act- Section 93.2- Subsection 93.2(2) deemed share classes of LLC with Manager carry The "formula" for the equity interests in a U.S. ... For example, if all of the equity interests of the non-resident corporation have identical rights and obligations, save for proportionate differences, the non-resident corporation would be deemed to have a single class of capital stock. …. ... Assuming that under the non-resident corporation's constituting documents, the relevant law, and any applicable agreements each of the four members has a single equity interest, … there would be deemed to be two classes…because the manager would have one equity interest [with] non-proportionate differences…. ...

13 October 2011 External T.I. 2010-0382441E5 F- RSG- Employé / travailleur autonome-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) home childcare providers were self-employed given relative autonomy Recognized home childcare providers ("RHCPs") provide child care from their homes. ... In finding that RHCPs are self-employed rather than employees CRA first noted the Grimard decision, (2009 FCA 47), which referenced the primary test of subordination, but also stated: … In determining legal subordination, that is to say, the control over work that is required under Quebec civil law for a contract of employment to exist, a court does not err in taking into consideration as indicators of supervision the other criteria used under the common law, that is to say, the ownership of the tools, the chance of profit, the risk of loss, and integration into the business. ... The same is true of the Quebec government. … The current legislation provides a regulatory framework and does not allow COs to exercise control over RHCPs. … We understand that RHCPs must provide educational child care (the choice of activities is theirs) while ensuring children in their care with continual protection. ...