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These are additions to our set of 1,187 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 9 ¾ years of releases of Interpretations by the Directorate. ...

Summary of 8 April 2020 External T.I. 2020-0839581E5- "Excluded Shares" under s. 120.4(1) – excluded shares- (c). ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2021-03-10 23 June 2020 External T.I. 2020-0849221E5 F- SSUC- Entité déterminée et institution publique Substantially the same as 2020-0848721E5 F 23 June 2020 External T.I. 2020-0849211E5 F- SSUC- Entité déterminée et institution publique substantially the same as 2020-0848721E5 F 2009-01-09 16 December 2008 Internal T.I. 2008-0300361I7 F- Déductibilité de l'impôt minimum sur les sociétés Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose Ontario CMT is non-deductible 2009-01-02 16 December 2008 External T.I. 2008-0279741E5 F- Renonciation au capital d'une fiducie Income Tax Act- Section 56- Subsection 56(4) s. 56(4) inapplicable to disclaimer of capital interest in a trust Income Tax Act- Section 54- Proceeds of Disposition settlor’s renunciation of capital interest (but not income interest) prior to trustees’ exercise of discretion to distribute a capital gain would generate nil proceeds and not engage s. 56(2) or (4) Income Tax Act- Section 69- Subsection 69(1)- Paragraph 69(1)(b) s. 69(1) does not apply to a renunciation of trust capital interest since no disposition "to" any person Income Tax Act- Section 75- Subsection 75(2) settlor’s valid renunciation of capital interest (but not income interest) prior to trustees’ exercise of discretion to distribute a capital gain would avoid application of s. 75(2)(a)(i) Income Tax Act- Section 248- Subsection 248(9)- Disclaimer legally impossible for a beneficiary of a discretionary trust to partially renounce income from a specific trust property Income Tax Act- Section 56- Subsection 56(2) s. 56(2) inapplicable to renunciation of capital interest in a trust Income Tax Act- Section 248- Subsection 248(1)- Disposition- Paragraph (i) non-disposition distribution of non-taxable portion of trust capital gains avoids a gain under s. 107(2.1) 19 December 2008 External T.I. 2008-0299321E5 F- Exploitation forestière et DBFT Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits managing processing operation of another corp. did not qualify Income Tax Regulations- Regulation 5202- Cost of Manufacturing and Processing Labour fees of another corp. for managing the taxpayer’s log processing operation could qualify as "cost of manufacturing and processing labour" 2008-12-19 8 December 2008 External T.I. 2008-0264691E5 F- GRIP Addition/ Majoration CRTG Income Tax Act- Section 89- Subsection 89(7)- Element A- Paragraph (c) dividends of full rate taxable income from sub to parent generated addition to parent’s GRIP addition 2008-12-12 2 December 2008 External T.I. 2008-0301761E5 F- Prepayment of Reassessments- Refund Interest Income Tax Act- Section 164- Subsection 164(3) CRA will accept an advance payment of a genuinely anticipated reassessment so as to subsequently generate interest on the advance’s refund 2008-11-07 30 October 2008 External T.I. 2006-0198381E5 F- Disposition d'un BUP- application de l'article 42 Income Tax Act- Section 42- Subsection 42(1)- Paragraph 42(1)(b) payment of claim re latent defect in principal residence generated a s. 42 capital loss – that was denied by s. 40(2)(g)(iii) 28 October 2008 External T.I. 2008-0274281E5 F- Société gestion de pension, moyen de financement Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(o.1)- Subparagraph 149(1)(o.1)(i)- Clause 149(1)(o.1)(i)(A) 2-pronged test Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(o.1)- Subparagraph 149(1)(o.1)(ii) to be accepted, the corporation must hold property rather than only manage 30 October 2008 External T.I. 2008-0286141E5 F- Prestations de retraite reçues par un Indien Other Legislation/Constitution- Federal- Indian Act- Section 87 exempt portion of pension payments determined based on exempt portions of employment as entitlements thereto accrued 2008-10-31 24 October 2008 External T.I. 2008-0278661E5 F- Allocation pour frais de déplacement Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(v) travel to cover “a very great distance” between the employee’s regular work place and the employer’s place of business (a hotel meeting room) is in the course of the employment ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2008-05-30 6 May 2008 Internal T.I. 2008-0267451I7 F- Pension alimentaire versée à des tiers Income Tax Act- Section 60- Paragraph 60(b) payments for motor vehicle liability of ex-spouse were excluded as being in respect of tangible property 29 April 2008 External T.I. 2006-0215891E5 F- Partnership Interest & Departure Tax Income Tax Act- Section 220- Subsection 220(4.5)- Paragraph 220(4.5)(a)- Subparagraph 220(4.5)(a)(i) s. 85(1) rollover of the property triggered the s. 220(4.5) deferred tax Income Tax Act- Section 85- Subsection 85(1.1)- Paragraph 85(1.1)(b) partnership interest is eligible property 28 April 2008 External T.I. 2007-0243711E5 F- Gains et pertes sur change Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(a) FX gains on U.S. securities transactions cannot be deferred until there is a conversion to Canadian funds 28 April 2008 External T.I. 2007-0248761E5 F- Crédit d'impôt pour emploi à l'étranger Income Tax Act- Section 122.3- Subsection 122.3(1.1)- Paragraph 122.3(1.1)(a) s. 122.3(1.1)(a) inapplicable where the individual’s corporation was retained for project abroad by arm’s length Canadian corporation 6 May 2008 External T.I. 2007-0254661E5 F- Partie B Medicare Income Tax Act- Section 126- Subsection 126(7)- Non-Business-Income Tax U.S. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2021-06-02 14 April 2021 External T.I. 2018-0785921E5 F- alinéa 87(1)a) Income Tax Act- Section 87- Subsection 87(1)- Paragraph 87(1)(a) a statutory amalgamation satisfied s. 87(1)(a) notwithstanding a distribution of cash on the amalgamation 2008-02-15 6 February 2008 Internal T.I. 2007-0249001I7 F- Crédit d'impôt-frais médicaux-Fourgonnette adaptée Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(l.7) costs of adapted toilet, a supplementary heating system, a solar panel and a battery in large van used by spouse with special needs were not covered 6 February 2008 Internal T.I. 2008-0265661I7 F- ajustements salariaux rétroactifs Income Tax Act- 101-110- Section 110.2- Subsection 110.2(1)- Qualifying Amount voluntary pay equity adjustments were not qualifying amounts 2008-02-08 8 November 2004 Internal T.I. 2004-0076271I7 F- Émission d'options d'achat d'actions Income Tax Act- Section 9- Computation of Profit unclear whether the FMV of options issues in consideration for purchases of property or services is the cost thereof 31 January 2008 External T.I. 2007-0230111E5 F- Déclaration des remboursements de dépenses Income Tax Regulations- Regulation 200- Subsection 200(1) expense reimbursements, including GST, are included on T4A 2008-02-01 23 January 2008 External T.I. 2006-0206351E5 F- Subsection 69(11) Income Tax Act- Section 69- Subsection 69(11) no application to transfer of interests in family farm partnership to farming son 21 January 2008 External T.I. 2007-0227531E5 F- GRIP / GRIP Addition for 2006 Income Tax Act- Section 89- Subsection 89(14) for 2006 only, CRA accepted designating a portion of a dividend as an eligible dividend 16 January 2008 External T.I. 2007-0232751E5 F- Éléments "A" et "B" du paragraphe 127(10.2) Income Tax Act- Section 125- Subsection 125(5.1) no inclusion of taxable capital regarding associated non-resident with no Canadian PE Income Tax Act- Section 127- Subsection 127(10.2) expenditure limit does not take into account income of associated non-resident that has no Canadian PE or other Canadian nexus 28 January 2008 External T.I. 2007-0250831E5 F- Part IV.1 and VI.1 Taxes- Subsection 55(2) Income Tax Act- Section 191- Subsection 191(4) s. 191(4) unavailable where redemption occurred subsequently to reduction in redemption amount pursuant to a price adjustment clause Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(i) s. 55(3)(a)(i) exception does not apply to a redemption of a preferred share giving rise to a deemed dividend irrespective of conversion of that dividend to capital gain Income Tax Act- Section 191.1- Subsection 191.1(1)- Paragraph 191.1(1)(a) dividend subject to s. 55(2) can also be subject to Pt. ...

These are additions to our set of 1,578 full-text translations of French-language severed letters (mostly, Roundtable items and Technical Interpretations) of the Income Tax Rulings Directorate, which covers all of the last 13 ½ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,622 full-text translations of French-language severed letters (mostly, Roundtable items and Technical Interpretations) of the Income Tax Rulings Directorate, which covers all of the last 13 ¾ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,632 full-text translations of French-language severed letters (mostly, Roundtable items and Technical Interpretations) of the Income Tax Rulings Directorate, which covers all of the last 13 ¾ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,692 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 14 ½ years of releases of such items by the Directorate. ...

These are additions to our set of 1,714 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 14 ¾ years of releases of such items by the Directorate. ...