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25 November 2012 Roundtable, 2013-0479401C6 F- Employés et Achat Ltée – commentaires panel ARC-- summary under Paragraph 84.1(1)(b) Summary Under Tax Topics- Income Tax Act- Section 84.1- Subsection 84.1(1)- Paragraph 84.1(1)(b) generally a deemed dividend on repurchase of departing employees’ shares by employer-funded Buyco In order to facilitate the disposition of shares of departing employees who had purchased their shares under an employee share ownership plan, Opco forms and injects funds into a new company (Buyco), which uses those funds to purchase the employee’s Opco shares. In finding that there generally would be a resulting deemed dividend under s. 84.1, CRA stated: Given the nature of the arrangements offered to resigning employees by Buyco and the absence of separate interests of the participating parties, it is logical to consider that employees and Buyco are generally not dealing at arm's length. … As a result, for advance ruling requests considered in 2012, we refused to confirm that resigning employees would not be deemed, under section 84.1, to have received a dividend from Buyco on the disposition of their Opco shares. ...

26 November 2013 Annual CTF Roundtable, 2013-0509061C6- Part XIII Tax & Standard Convertible Debentures-- summary under Participating debt interest Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(3)- Participating debt interest interest and premium on standard convertible debenture not participating [R]egular periodic interest payments made by public corporations pursuant to the terms and conditions of standard convertible debentures do not generally constitute "participating debt interest"…. [T]he deemed payment of interest on standard convertible debentures under subsection 214(7) of the ITA that arises because of a transfer or assignment of standard convertible debentures by a non-resident person to a person resident in Canada (including the issuer of the debenture), does not generally constitute "participating debt interest". … CRA is not inclined at this time to take the position that standard convertible debentures would in general constitute "excluded debt obligations" pursuant to paragraph 214(8)(c) of the ITA. ...

16 November 2015 External T.I. 2015-0595041E5- Mutual Fund Trusts & 108(2)(a)(i)-- summary under Paragraph 108(2)(a) Summary Under Tax Topics- Income Tax Act- 101-110- Section 108- Subsection 108(2)- Paragraph 108(2)(a) MFT that is redeemable on demand for securities' (and s. 108(2)(a)) purposes with 2 redemption windows annually Where a provincial securities commission has a policy on what it considers to be redeemable on demand, will CRA generally accept such policy in determining whether the redeemable-on-demand requirement in s. 108(2)(a)(i) is satisfied? CRA responded: [W]here a provincial securities commission has a policy concerning what it considers to be redeemable on demand for provincial securities purposes [CRA]…will generally accept such policy in determining whether a particular trust would satisfy the redeemable on demand requirement in subparagraph 108(2)(a)(i). …. ...

22 June 2016 Internal T.I. 2016-0632821I7 F- 93(2.01) & Capital Contribution-- summary under Subsection 248(5) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(5) ordinary meaning of “substituted” Canco contributed (for no share consideration) its shares of a non-resident Finco subsidiary (Luxco2 – which previously had paid exempt dividends to Canco) to another wholly-owned subsidiary (Luxco1). ...

16 January 2017 Internal T.I. 2016-0651411I7- Reassessment period – transfer pricing-- summary under Subparagraph 402(3)(a)(i) Summary Under Tax Topics- Income Tax Regulations- Regulation 402- Subsection 402(3)- Paragraph 402(3)(a)- Subparagraph 402(3)(a)(i) reallocation of gross revenue consequential on s. 247(2) assessment A s. 247(2) transfer-pricing adjustment (“TPA”) was reassessed by CRA within the three years after the normal reassessment period to increase the sales proceeds on a cross-border sale. ... The Directorate found that CRA was also authorized by s. 152(4)(b)(iii) to reassess so as to reallocate both the pre-TPA and additional TPA revenue among the provinces – apparently even though this might only affect relative provincial taxable income and not affect federal taxable income (given that the TPA reassessment had already occurred). ...

20 June 2006 External T.I. 2005-0149651E5 F- CEE / FEC-- summary under Paragraph (f) Summary Under Tax Topics- Income Tax Act- Section 66.1- Subsection 66.1(6)- Canadian exploration expense- Paragraph (f) expenditures to ensure safety of exploration personnel generally qualify if not specifically excluded The results of preliminary exploration work indicated that further exploration of the “Property” was warranted – but this would require work on the Property to make it safer before geologists could perform the additional work. ...

28 September 2006 External T.I. 2006-0197841E5 F- Shareholders agreement & 256(1.4)-- summary under Subparagraph 251(5)(b)(i) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(5)- Paragraph 251(5)(b)- Subparagraph 251(5)(b)(i) technically a contingent right to acquire control where each 25% shareholder has an obligation to acquire shares of another shareholder offering its shares Four unrelated individuals (A, B, C and D) each hold 25% of the shares (being common shares) of Opco through their respective wholly-owned holding companies (Aco, Bco, Cco and Dco). ... After referencing IT-64R4, para. 37, CRA stated: It appears to us that subsection 256(1.4) would technically apply in the situation described …. ...

19 October 1999 External T.I. 9925055- GAINS & LOSSES ON OPTIONS-- summary under Options Summary Under Tax Topics- Income Tax Act- Section 9- Capital Gain vs. ... The trust in such an arrangement is a separate person for income tax purposes and therefore a stock call written outside an RRSP … would constitute a naked option. ...

7 July 2003 External T.I. 2001-0091415 F- Income & Losses from Bus. or Prop. ... For example, if a 30 year old Buyer died at age 75, the site could only be used for 54 additional years until the 99 th anniversary of the agreement – at which point the remains would be removed and buried (unless the agreement was renewed). ...

7 July 2003 External T.I. 2001-0091415 F- Income & Losses from Bus. or Prop. ... For example, if a 30 year old Buyer died at age 75, the site could only be used for 54 additional years until the 99 th anniversary of the agreement – at which point the remains would be removed and buried (unless the agreement was renewed). ...