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31 August 2000 External T.I. 2000-0035675 F- INSTITUT DE RECHERCHE AGRÉÉ-- summary under Clause 37(1)(a)(ii)(B) Summary Under Tax Topics- Income Tax Act- Section 37- Subsection 37(1)- Paragraph 37(1)(a)- Subparagraph 37(1)(a)(ii)- Clause 37(1)(a)(ii)(B) CCRA requires that a hospital research institute be separate from the hospital In explaining its refusal to accredit an organization, CCRA stated: [A]n organization that provides hospital services and carries out joint scientific research and experimental development (SR&ED) will not come within clause 37(1)(a)(ii)(B) or clause 37(1)(a)(ii)(A) since … the organization does not carry on SR&ED activities only. … CCRA … requires that a hospital's research centre be a legal entity separate from the hospital …. ...

CRA responded: [T]he conditions in the preamble to subsection 249.1(4) must … be … satisfied in each of the fiscal periods following that first fiscal period of the business in order for subsection 249.1(4) to continue to apply …. Among the conditions … [is that] each member of the partnership is an individual and the partnership is not a member of another partnership. … [W]hen Partnership A became a member of Partnership B, the two partnerships no longer satisfied the conditions of subsection 249.1(4) for the current fiscal period …. ...

Consequently … paragraph 87(2)(s) is inapplicable in the case of a triangular amalgamation referred to in subsection 87(9) where the shareholders of the predecessor corporations receive in exchange shares of the parent corporation. … Since … subsection 135.1(10) [thus] cannot have application … on the redemption, acquisition or cancellation of a tax-deferred share of an agricultural cooperative in a triangular amalgamation referred to in subsection 87(9) … for the purpose of subsection 135.1(2), the holder will be required to include the proceeds of disposition of the tax-deferred share that the holder disposed of in the year. ...

After finding that the trust was taxable on the interest income, CRA stated respecting the trust’s reporting requirements: The general requirement for a trust to file a return is provided for in paragraph 150(1)(c) … and [Reg.] 204 …. However, subsection 150(1.1) … provides that the trust is required to file an income tax return pursuant to paragraph 150(1)(c) if tax is payable by the trust …. Furthermore, subsection 204(1) … provides that every person having control of or receiving income, gains or profits in a fiduciary capacity must file a return. ...

7 October 2022 APFF Roundtable Q. 11, 2022-0942751C6 F- Changement de fin d'exercice et opposition-- summary under Subsection 165(3) Summary Under Tax Topics- Income Tax Act- Section 165- Subsection 165(3) CRA will not vacate an assessment that was not invalid or unfounded 2020-0874951I7 indicated that if a request for a retroactive change to a taxation year is made after the corporate tax returns are filed but before the first Notice of Assessment for that year is issued, it will generally be granted – but not if such request is made after such issuance. ... In rejecting this approach, CRA stated: For the purposes of subsection 165(3), an assessment may generally be vacated upon receipt of a Notice of Objection if a taxpayer submits additional facts or compelling arguments that were not before the Minister at the time the assessment was made and that demonstrate that the assessment is either invalid … or was unfounded …. [Here] … the mere fact that the corporation wishes to change the timing of its fiscal period end after tax has been assessed for the year corresponding to the fiscal period, even if it is the corporation's first fiscal period, does not, in and of itself, invalidate or render unfounded the [initial] assessment …. ...

. … [C]onsequently … the administrator of an RPP who pays, to a member's estate, a lump sum payment of a superannuation or pension benefit as a result of the member's death, must withhold tax pursuant to ITR subsection 103(4). … [N]o provision … allows allocations or designation of tax deductions between a trust and its beneficiaries. When the estate completes its …T3 … the tax withheld will be taken into account in determining the balance owed by the estate or [its] refund …. ...

CRA stated: As confirmed … in Howson … subsection 75(2) does not apply to loans to trusts. However … this position applies only if the loan is independent of the terms of the trust. … The issue is … whether, legally, it is a loan rather than a contribution to the capital of the trust and whether the loan is independent of the terms of the trust. ...

. … In the absence of a complete description … we cannot determine whether a conjugal relationship … exits …. ...

CRA responded: In addition to the factors set out in … IT-447 … the Canadian competent authority may consider some of the following factors: the settlor's residency; the residency of the beneficiaries; the location of the property of the trust; the reason the trust was established in a particular jurisdiction, etc. … In situations where the two countries cannot find common ground, it is possible that the negotiations result in the double residency of the trust. ... In addition, the legislative amendments … [under] the Income Tax Conventions Interpretation Act … a trust deemed to be resident in Canada pursuant to subsection 94(3) is deemed to be resident in Canada … for the purposes of the Convention. … [T]he effect of this new provision is to make it impossible to break the tie because it deems such an equality to be non-existent. In the unlikely event that there is evidence of taxation imposed contrary to the Convention and double taxation, the Canadian competent authority has confirmed to us that it would be prepared to consider the matter and facts specific to the situation leading to double taxation in order to determine whether a unilateral solution is possible or if negotiations with the other Contracting State are required …. ...

The Directorate stated: [P]aragraph 13(34)(a) states … that where a taxpayer carries on a particular business, there is deemed to be a single goodwill in respect of the particular business. … [T]he goodwill and the customer relationship … constitute a single property, being the goodwill in respect of the Taxpayer’s business. … 2017-0709141C6 … confirmed that a designation pursuant to paragraph 111(4)(e) can be made with respect to internally generated goodwill. ...