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Accordingly … the provision of benefit coverage to non-unionized employees, in and of itself, would not disqualify the trust as a HWT. … [T]he provision of benefit coverage to retired employees or non-employees would not disqualify a trust as a HWT where the underlying plan or policy (i.e., a GSAIP, PHSP, or GTLIP) allows for the provision of benefit coverage to such individuals. … [A] GTLIP may only provide benefit coverage to current and former (including retired) employees. … …Folio S2-F1-C1 … clarifies that a trust funded only with contributions made by employees or an employee union would not qualify as a HWT. However … there is no explicit requirement that an employer be legally obligated to make contributions in respect of each plan or policy administered by a HWT. [W]here is it established that retired employees may be provided benefit coverage through a GSAIP, PHSP, or GTLIP, and none of the participating employers have a legal obligation to pay any premiums or contributions in respect of the particular plan or policy, it would appear permissible for a HWT to administer such a plan or policy provided that the trust also administers other employer-funded plans or policies. … A HWT may administer a plan that offers drug and alcohol rehabilitation services, provided the plan qualifies as a PHSP. … [A] plan that otherwise meets all of the conditions in paragraph 3 of … IT-339R2 … is considered a PHSP as long as all of the expenses covered under the plan are medical or hospital expenses (“medical expenses”) or expenses incurred in connection with and within a reasonable time period following a medical expense, and all or substantially all (generally 90% or more) of the premiums paid under the plan relate to the coverage of medical expenses that are eligible for the medical expense tax credit (“METC”). ...

1 May 2020 External T.I. 2020-0846931E5- CEWS- public institution-- summary under Paragraph 149(1)(d.3) Summary Under Tax Topics- Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(d.3) functional approach to determining the ownership of the “capital” of a non-share corporation In response to an inquiry on the Crown corporation branch of the definition of a public institution in s. 125.7(1) of the CEWS rules, CRA first paraphrased the rules in ss. 149(1)(d) to (d.6) as well as referring to the deeming rule in s. 149(1.1), and then indicated that, in determining the ownership of the “capital” of a non-share corporation for these purposes, it would consider the following factors: • the identity of members, • the structure of the corporation, • who exercises control over the financing, operation and direction of the corporation, • who has the right to elect or change the board of directors or to reverse its decision, • who can contribute capital and receive a distribution of capital, • details regarding asset distribution on winding-up or dissolution and • whether a person other than her Majesty in right of Canada, a province or a Canadian municipality has any right to acquire any capital of the corporation. ...

30 January 2006 External T.I. 2005-0159331E5- Long term disability lump sum payments-- summary under Paragraph 6(1)(f) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) lump sum in lieu of future benefits under employee disability plan is non-taxable In response to a query as to CRA’s position regarding the taxability of lump sum payments of long-term disability benefits that do not represent arrears, it stated: On the basis of … Tsiaprailis … taxable amounts under paragraph 6(1)(f) … include lump sum settlements that are attributable to disability payments in arrears and accruing to the date of the settlement. However, where an individual receives a lump sum payment in lieu of future benefits that would have been otherwise paid under an employer long-term disability plan, in circumstances such that the payment can reasonably be considered to be proceeds of disposition of an interest in an insurance policy, it is our view that the proceeds are not taxable under paragraph 6(1)(f) of the Act or as a capital gain pursuant to subparagraph 39(1)(a)(iii) …. ...

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. ...