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12 May 2021 Ministerial Correspondence 2021-0886911M4 F- Frais de repas des employés de transport / Meals e Unedited CRA Tags 8(1)g), 8(1)h), 8(4), 8(10) Principales Questions: Un camionneur doit-il passer la nuit à l’extérieur de son lieu de résidence habituelle pour demander une déduction selon l’alinéa 8(1)h)? / Does a truck driver have to be away from home overnight to claim a deduction under paragraph 8(1)(h)? Position Adoptée: Non / No. Raisons: Libellé de la LIR / Wording of the ITA. ...

6 January 2022 External T.I. 2020-0871281E5- Radon test & mitigation Unedited CRA Tags ITA: Section 118.3 and 118.4; Subsection 8, 8(10), (13), 12(a), 18(2), 118.2(2); 248(1); Paragraphs 8(1)(f) and (i), 18(1)(h); 18(12)(a); 118.2(2)(a); 118.2(2)(m); 118.2(2)(t); 118.2(2)(o); 118.2(2)(1.2) or (1.21); ITA Regulation 5700. ... In order to be deductible as a current expense, an outlay or expense must meet at least the following general requirements: • it must be made for the purpose of gaining or producing income from the business or property (paragraph 18(1)(a)); • it must not be on account of capital (paragraph 18(1)(b); • it must not be made for the purpose of gaining or producing exempt income (paragraph 18(1)(c)); • it must not be a personal or living expense (paragraph 18(1)(h); and • it must be reasonable in the circumstances (section 67).” ...

30 August 1984 Income Tax Severed Letter A-0349- [Employee Compensation & Benefit Plan] R.J. Macdonald (613) 995-0051 XXXX August 30, 1984 Dear Sirs: Re: Employee Compensation & Benefit Plans This letter is in reply to your letter dated August 16, 1984 in which you asked us to confirm that a particular plan for payment of health care expenses is a private health services plan as the term is defined at paragraph 110(8)(a) of the Income Tax Act (the "Act"). ...

12 December 1991 Income Tax Severed Letter 913289A F- Canada – Switzerland Income Tax Convention Unedited CRA Tags Treaty Switzerland Article 5, Paragraph 3 Canada – Switzerland Tax Convention Article V, Paragraph 3            This is in reply to your memos dated November 28 and December 3, 1991 regarding the above matter.  ... Paragraph 3 of Article XV of the Canada – Switzerland Tax Convention (the "Convention") states that, notwithstanding the preceding provisions of that Article (Dependent Personal Services), remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that State. ...

28 November 2010 CTF Roundtable, 2013-0487431C6- Value of Vote-Only Shares – 2010 CTF Conference CRA Tags 104(4)(a) 70(5) Principal Issues: Estate Freeze Valuation of Shares. ... Reasons: See below. 2010 CTF Conference – November 28, 2010 Value of Vote-Only Shares – Question 17 Question: At the 2009 British Columbia Tax Conference the CRA stated that in the context of an estate freeze of a Canadian-controlled private corporation, where the freezor, as part of the estate freeze, keeps controlling non-participating preference shares in order to protect his economic interest in the corporation, the CRA generally accepts not to take into account any premium that could be attributable to such shares for the purposes of subsection 70(5). ... Response — The CRA does not have an established position on valuing different types of property. ...

15 June 2022 STEP Roundtable Q. 13, 2022-0929381C6- 164(6) – Amending Deceased’s Final T1 Return Unedited CRA Tags 164(3)(d); 164(5)(d),(i),(j) and (k); 164(6) Principal Issues: 1. ... Paragraphs 164(5)(d), (i), (j) and (k) apply for the purpose of the interest refund rules in subsection 164(3) and deem the overpayment to have arisen on the day that is 30 days after the latest of these three days. 2022 STEP CRA Roundtable – June 15, 2022 QUESTION 13. Subsection 164(6) – Amending Deceased’s Final T1 Return Subsection 164(6) of the Act (footnote 1) allows capital losses of a graduated rate estate in its first taxation year to be considered capital losses of the deceased, where all required conditions are met. ...

12 August 1996 Income Tax Severed Letter 9626227 F- XXXXXXXXXX — depenses RS&DE Unedited CRA Tags 37(8)(d) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Pour son exercice se terminant le XXXXXXXXXX (le «contribuable») a réclamé XXXXXXXXXX $ de dépenses en capital qu'il a engagées pour des activités de recherche scientifique et de développement expérimental («RS&DE») exercées au Canada. Du montant de XXXXXXXXXX $, une somme de XXXXXXXXXX $ est attribuable à des dépenses relatives à la construction d'un laboratoire. 2. ...

11 March 1996 Income Tax Severed Letter 9605565- Disability — lump sum Unedited CRA Tags 6(1)(f) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... MNR [] 87 DTC 268 and Marchand v. MNR [] 87 DTC 630. In the Peel case, the taxpayer received a lump sum in settlement of his rights under the insurance contract. ...

20 June 2023 STEP Roundtable Q. 3, 2023-0968091C6- Trust Reporting – Definition of Money and Treatment of Dividend Receivable Unedited CRA Tags 150(1); 150(1.1); 150(1.2)(b); ITR 204.2 Principal Issues: 1) Whether settlement items such as collectible gold/silver coins and bars would be considered “money” for the purposes of paragraph 150(1.2)(b)? ... Reasons: 1) Ordinary meaning of the term "money". 2) The law. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 3. Trust Reporting – Definition of Money and Treatment of Dividend Receivable Pursuant to paragraph 150(1.2)(b) of the Income Tax Act (Canada) (the “Act”) (footnote 1), subsection 150(1.1) can apply to a trust for a particular tax year where, the trust holds assets with a fair market value that does not exceed $50,000 throughout the year, if the only assets held by the trust throughout the year are one or more of (i) money, (ii) a debt obligation described in paragraph (a) of the definition fully exempt interest in subsection 212(3), (iii) a share, debt obligation or right listed on a designated stock exchange, (iv) a share of the capital stock of a mutual fund corporation, (v) a unit of a mutual fund trust (vi) an interest in a related segregated fund trust (within the meaning assigned by paragraph 138.? ...

23 May 1990 Income Tax Severed Letter RRRR337 F- Interprétation relativement à la vente d'un prototype — recherche et développement Unedited CRA Tags 37 xxxxx 5-900496 J.P. Simard (613) 957-8953 ' l'attention de xxxxx Le 23 mai 1990 Messieurs, Objet: Recherche et développement La présente est en réponse à votre lettre du 13 avril 1990 demandant notre interprétation relativement à la vente d'un prototype. ...