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. … In the absence of a complete description … we cannot determine whether a conjugal relationship … exits …. ...

CRA responded: In addition to the factors set out in … IT-447 … the Canadian competent authority may consider some of the following factors: the settlor's residency; the residency of the beneficiaries; the location of the property of the trust; the reason the trust was established in a particular jurisdiction, etc. … In situations where the two countries cannot find common ground, it is possible that the negotiations result in the double residency of the trust. ... In addition, the legislative amendments … [under] the Income Tax Conventions Interpretation Act … a trust deemed to be resident in Canada pursuant to subsection 94(3) is deemed to be resident in Canada … for the purposes of the Convention. … [T]he effect of this new provision is to make it impossible to break the tie because it deems such an equality to be non-existent. In the unlikely event that there is evidence of taxation imposed contrary to the Convention and double taxation, the Canadian competent authority has confirmed to us that it would be prepared to consider the matter and facts specific to the situation leading to double taxation in order to determine whether a unilateral solution is possible or if negotiations with the other Contracting State are required …. ...

The Directorate stated: [P]aragraph 13(34)(a) states … that where a taxpayer carries on a particular business, there is deemed to be a single goodwill in respect of the particular business. … [T]he goodwill and the customer relationship … constitute a single property, being the goodwill in respect of the Taxpayer’s business. … 2017-0709141C6 … confirmed that a designation pursuant to paragraph 111(4)(e) can be made with respect to internally generated goodwill. ...

CRA first noted: … Consolidated Holding … and … Fawcett …held that there is no distinction to be made between a person acting in his or her personal capacity or as a trustee. ... Thus, where a trust established for one purpose controls one corporation and a second trust established for another purpose controls a second corporation, and the same trustees vote the shares of both corporations held by each trust, we are of the view that the two corporations are generally controlled by the same group of persons. … Applying these principles, CRA concluded: [B]ecause of their role as trustees of each of the trusts, X and Z would form a group of persons that could control each of the corporations involved. ...

In finding that the penalty could qualify as a “child care expense,” the Directorate stated: [T]he expression “expense incurred … for the purpose of providing … for an eligible child … child care services …” is sufficiently flexible to include contract termination fees where such fees were provided for in the initial agreement between an individual and a daycare centre that set out the commitments and obligations of each party. ...

CCRA noted that “[s]everal court cases, including … Benjamin … 54 DTC 357 … have determined that travel expenses incurred by a taxpayer to attend to rental properties are personal expenses of the taxpayer and therefore not deductible pursuant to paragraph 18(1)(h).” ...

CRA stated: "[A]ny amount paid by the taxpayer before the end of the year for …installing a land drainage system” … includes the cost of drainage pipes, whether plastic or other material, and the cost of installing these pipes. ... Nevertheless, when a taxpayer leases farmland that the taxpayer owns to someone else … "income … from a farming business" … means that an amount is deductible under that provision only by a taxpayer who carries on a farming business and not by a taxpayer who earns rental income. ...

. … On the other hand, if the pastor of your church holds an office or employment, he or she will be required to include in computing income … the value of [the] … lodging … [but] may be eligible for the clergy residence deduction by virtue of paragraph 8(1)(c) if he or she satisfies both of the following conditions: [s. 9(1)(c) conditions summarized]. ...

Our view is supported by the … Explanatory Notes …. Therefore … since it has been assumed that Mrs. ...

James … 66 DTC 5241 …. Subsection 164(4.1) … does not … prevent a taxpayer from changing the computation of the taxpayer’s loss carryforward from a previous year … consequent on a favourable decision received by another taxpayer. ...