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16 November 2015 External T.I. 2015-0595471E5- Partnerships & capital gains reserve CRA Tags 96(1) 40(1) Principal Issues: Is a capital gains reserve under subparagraph 40(1)(a)(iii) claimed at the partner or partnership level? ... Moore for Director Partnerships & Corporate Financing Section International Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

30 November 2015 Internal T.I. 2015-0600081I7- Adjusted income & income from Support Trust CRA Tags 122.5 104(13) Principal Issues: Whether income from a support trust (a personal trust for the benefit of a person with a disability) is required to be included in the determination of “adjusted income” under subsection 122.5(1) for the purpose of determining eligibility for the provincial Newfoundland and Labrador Home Heating Rebate Program. ... Yours truly, Pamela Burnley, CPA, CA Manager- Tax Credits and Ministerial Issues Business and Employment Division Income Tax Rulings Directorate FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 Paragraph 2(g) of Regulations NLR 144/04 provides that a “ “person requiring supportive services” means a person who, as certified by an approved professional, requires supportive services to assist with daily living;” 2 See page 8 of the document entitled Support Trust Guide by the Newfoundland and Labrador Association for Community Living. ...

20 February 2012 External T.I. 2011-0421581E5- Payments to Day Homeshare Providers & 81(1)(h) Unedited CRA Tags ITA 81(1)(h) Principal Issues: Whether the per diem payments received by the "day" homeshare providers fall under paragraph 81(1)(h) income tax exemption. ... In that case, Estey, J. concluded that "... one is ordinarily resident in the place where, in the settled routine of his life he regularly, normally or customarily lives". ...

27 April 2011 External T.I. 2010-0368141E5- Principal Residence- Trust & 1/2 hectare rule Unedited CRA Tags 54 "principal residence", 40(2)(b), 70(5) Principal Issues: With respect to determining whether the land in excess of one-half hectare was regarded as necessary to the use and enjoyment of the housing unit as a residence, can the factors utilized on the deemed disposition of the residence upon the mother's death be attributed to the same determination when the residence is disposed of by the mother's estate? ... Yours truly, Steve Fron Acting Manager International & Trust Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

12 January 2012 External T.I. 2011-0415991E5- OETC Eligibility & evacuation from foreign country Unedited CRA Tags 122.3 Principal Issues: Whether employees otherwise qualify for OETC pursuant to 122.3(1) when evacuated back to Canada during the qualifying period when they are teleworknig in connection with the foreign worksite from a location in Canada, or not working in Canada but "on call" to return to the foreign worksite at the request of the employer. ... Yours truly, Robert Demeter Manager, International Section I International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

17 February 2017 External T.I. 2016-0662341E5- Airline passes – retired and current employees For French version, see 2016-0669931E5 F Unedited CRA Tags ITA: 6(1)(a) Principal Issues: Whether the CRA’s administrative policies concerning standby airline passes provided to current airline employees and standby and space-confirmed airline passes provided to retired airline employees are still valid? ... Generally, under paragraph 6(1)(a) of the Act “the value of board, lodging, and other benefits of any kind whatever received or enjoyed … in respect of, in the course of, or by virtue of the taxpayer’s office or employment” is included in an employee’s income. ...

25 July 2008 Roundtable, 2008-0275871C6- Form T1261 / S. 116 certificate Unedited CRA Tags 116 150 Principal Issues: June 2008 STEP Question #7- Form T1261 / Section 116 Certificate for dispositions of an interest in an estate resident in Canada. ...

24 November 2008 External T.I. 2007-0228301E5- FAPI & Capital Dividend Account Unedited CRA Tags 91(1); 89(1)- CDA; 12(1)(k) Principal Issues: Whether FAPI of a foreign affiliate of a corporation can be added to the corporation's capital dividend account when the FAPI was derived from capital gains of the foreign affiliate? ... For Director International & Trusts Division Income Tax Rulings Directorate ENDNOTES 1 Unless otherwise stated, statutory references in this letter are to the Income Tax Act, R.S.C. 1985 (5th Suppl.) c. 1, as amended to the date hereof. ...

21 September 2007 External T.I. 2007-0229191E5 F- Agent de voyages & impôt de la partie I.3 Unedited CRA Tags 181.2(3)c) Principales Questions: Aux fins de la partie I.3, faut-il inclure dans le capital d'une société les fonds reçus d'un client et déposés en fidéicommis ou en fiducie pour le compte des clients des agents de voyages? ... Le sous-alinéa 181(3)b)(i) édicte ce qui suit: Pour déterminer la valeur comptable d'un des éléments d'actif d'une société ou tout autre montant en vertu de la présente partie afférant au capital d'une société, à sa déduction pour placements, à son capital imposable utilisé au Canada pour une année d'imposition ou afférent à une société de personnes dans laquelle une société a une participation: b) sous réserve de l'alinéa a) et sauf disposition contraire de la présente partie, les montants à utiliser sont les suivants: (i) soit ceux qui figurent au bilan présenté aux actionnaires de la société (...). ...

10 October 2007 External T.I. 2006-0202871E5- 70(6) & spouse's election under Family Law Act ONT Unedited CRA Tags 70(6) 248(23.1) Principal Issues: 1. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...