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. … …[I]f the disposed-of property is the principal residence of the individual, that election is not necessary because the taxpayer can avail himself or herself of the exemption in paragraph 40(2)(b) and thereby reduce or eliminate any capital gain realized on the disposition. ...

28 March 2013 External T.I. 2012-0465171E5 F- Frais médicaux- technicien en orthophonie-- summary under Paragraph 118.2(2)(o) Summary Under Tax Topics- Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(o) services of speech therapy technician did not assist in diagnosis After a physician’s referral, the taxpayer’s child (with a severe and prolonged impairment entitling the taxpayer to a credit for mental or physical impairment under s. 118.3) has been using the services of a speech-language pathologist in the private sector, who can only provide services to the child once every two weeks – so that for the other weeks, the child is seen by a specialized speech therapy technician to whom the child was referred by the speech-language pathologist. ...

Therefore … if the Debt is subsequently repaid to Parentco, Debtor may be entitled to a refund of the Part XIII tax previously assessed. ...

See summary under s. 55(1) – distribution. ...

CRA responded: … Mr. would not meet the conditions of paragraph 118(1)(b) since, on the one hand, during the part of the year of separation in which he lived separate and apart from Ms., neither of the two children lived with him and, on the other hand, he lived with Ms. during the other part of the year of separation. ...

As a prescribed form is not available for the election, a letter should be filed with the trust's … Return for the year the distribution occurs…. ...

" However, under the foreign law under which the Partnership was formed and the provisions of the partnership agreement "the partners of the Partnership are jointly and severally liable for the debts incurred by the Partnership. ...

Amounts distributed by the Trust, as provided in paragraph 143.1(1.2)(d), include all amounts paid to or for the benefit of the Athlete … under the trust provisions. ...

Before discussing the non-availability of a foreign tax credit (see summary under s. 126(1), CRA stated: [The] pension income received … is not subject to tax in a member state of the European Union, such as XX. ...

. … Therefore, where a taxpayer raises or exhibits wild or exotic animals such as lions, tigers, apes, or elephants, these types of animals would not, in our view, be considered as livestock…. ...