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. … [A]ny capital gain realized by an individual referred to in paragraph 110.6(1.3)(a) that is not included in computing that individual's gross revenue should also not be included in the calculation of that individual's income from all other sources. ...

. … [A] child residing in a foster family is not wholly dependent on the taxpayer in charge of the foster family where the latter receives welfare benefits from a public institution for the needs and care of the child. ...

25 February 2011 External T.I. 2010-0387991E5 F- RAP, intention, lieu principal de résidence-- summary under Subsection 146.01(3) Summary Under Tax Topics- Income Tax Act- Section 146.01- Subsection 146.01(3) timing of HBP balance reduction After confirming that the test under “regular eligible amount” – para. ...

CRA stated: [W]here a taxpayer's tuition is paid by the taxpayer’s employer and those expenses are not included in computing the taxpayer’s income, … the taxpayer could, subject always to all other conditions set out in paragraph 118.5(1)(a), claim the tuition tax credit under section 118.5 but only with respect to the portion of the tuition fees that the taxpayer reimbursed to the employer. ...

Furthermore … reasonable expenses incurred in valuing capital property for the purpose of preparing the annual financial statements in accordance with the applicable new accounting standards would generally be deductible as a current expense. ...

15 December 2011 Internal T.I. 2011-0413891I7 F- Récupération d'amortissement-Recapture CCA-- summary under Subsection 13(1) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(1) successive business and property income use of rental property reflected in apportionment of source of ensuing recapture A holding corporation earned deemed active business income under s. 129(6) from renting a building to an associated corporation for two years, and thereafter earned property income from renting the property to a non-associated corporation – and then disposed of the property, thereby realizing recapture of depreciation. ...

CRA confirmed that the capital cost of the depreciable property to the corporation would exceed the property’s FMV at the time of the transfer – so that if the property were sold immediately thereafter for its FMV, the corporation could incur a terminal loss, and if it were sold a few years later for an amount exceeding that determined under s. 13(7)(e)(i), there would be a capital gain and no recapture. ...

Accordingly: With respect to the submitted situation … there was a partial change of use of the portion of the duplex used for another purpose at the time that portion began to be used in its entirety for personal purposes. ...

That prohibition on use should generally be evidenced in writing …. In such a case, the benefit for reasonable standby charges should be calculated on the basis that the Automobiles are made available to the executive employees for a period of 7 months per year. ...

7 October 2011 Roundtable, 2011-0411941C6 F- Covoiturage-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) employees and employer must reasonably allocate benefit from gas carpooling expenses being reimbursed Under an employer-organized carpooling program, an employee driving another to work receives a 50% reimbursement of properly documented and certified gasoline expenses – or of 100% if two or more other employees are driven. ...