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For the purposes of the Act paragraph 251(6)(a) states that: “... persons are connected by (a) blood relationship if one is the child or other descendant of the other or one is the brother or sister of the other;” Individuals who may be considered blood relatives, but do not fit within the foregoing description, will not be considered “related persons” for the purposes of the Act by reason of their blood relationship. ...

Generally, paragraph 118(1)(b.1) of the Act allows a parent of a child under the age of 18 years with mental or physical infirmity to claim the CCC for each such child if, among other things: (i) the child ordinarily resides throughout the tax year with that parent together with another parent of the child; or (ii) the parent may claim the EDC (as per paragraph 118(1)(b) of the Act) in respect of the child – or could claim the EDC if the child had no income for the year or certain limitations in paragraphs 118(4)(a) and (b) of the Act did not apply. ...

Principal Issues: health spending accounts- expenses incurred prior to participation in the plan Position: a plan which reimburses such expenses is not a plan of insurance & thus not a PHSP Reasons: can be distinguished from a plan which does provide insurance but permits the carry-forward of expenses in excess of annual ceiling limits 973032 XXXXXXXXXX A. ...

Reasons: Similar position previously given in file #960399 & 5-8653). ...

Yours truly, for Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

As indicated in paragraph 22 of the aforementioned Information Circular this is not an advance income tax ruling and is therefore not binding on Revenue Canada, Customs, Excise & Taxation. ...

2.Si la vente est réputée avoir lieu à la date où la condition est réalisée, pourrait-on considérer que la valeur des actions est limitée à un 1 $ compte tenu que le vendeur n'avait aucun autre marché pour ces actions? ...

A secondary issue brought out by this file is whether 104(6) & (13) and 107(2) can apply simultaneously to the same amount. ...

Position: Amounts made payable are deductible under 104(6) Reasons: As the trust had income for the year for "tax purposes" and it is this amount that is being paid out & will be included in a beneficiary's income under 104(13) (if the beneficiary were a Canadian resident), the payment is deductible under 104(6) 970341 XXXXXXXXXX L. ...

RULINGS DIRECTORATE CORRESPONDENCE SUMMARY Principal Issues: Whether a "private health services plan" within a flexible benefit plan retains its status where the plan provides for a prospective re-enrolment feature when an employee changes employment status (i.e. between full-time, part-time & management). ...