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15 June 2015 External T.I. 2014-0525501E5- Royalty payments & the US or UK Treaties-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 fees paid to the U.S. or U.K. for access to customer lists were exempt royalties Canadian-resident UserCos, who use existing confidential lists of the names and addresses of customers who have purchased certain types of products (“Lists”) for marketing purposes, pay CanCo fees based upon their use of the Lists. ... Turning first to the US Treaty, CRA stated: [T]here has not been a transfer of ownership of the information, but simply permission has been granted to use the information on the Lists for an approved purpose…[so that] the payment can be said to be “for the use of or the right to use…” the information on the Lists. … [T]he OwnerCos have information in their possession due to their special knowledge and experience and there is little that needs to be done to meet the request by CanCo to provide the Lists. ... Therefore… the Lists constitute “information concerning industrial, commercial or scientific experience”…. … CanCo (the payer) is a resident of Canada and therefore, it is our view that the payment arose in Canada. ...

14 September 2017 Roundtable, 2017-0703921C6- 2017 CPA Alberta Q25: Estates – Income Paid or Payable-- summary under Subsection 104(24) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(24) IT-286R2 policy on executor’s year extends to a stub executor’s year An individual’s will simply provides for the executor to pay all debts, and distribute the estate in equal portions to the three adult children. ... [Here] the executor has chosen the initial taxation year end of the estate to be a date that is prior to the end of the executor’s year; as a result, the executor’s year would extend into the second taxation year of the estate … the comments in paragraph 6 of IT-286R2 would also apply to the initial taxation year of the estate. ... This ultimately relies on whether an amount is paid or whether the beneficiary is entitled to enforce payment of the amount …. ...

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 5, 2017-0707801C6 F- RRIF transfers – partition of family patrimony-- summary under Designated Benefit Summary Under Tax Topics- Income Tax Act- Section 146.3- Subsection 146.3(1)- Designated Benefit payment from a deceased’s RRIF to the RRIF of the surviving spouse who was excluded under the will qualified as designated benefit A couple separated in 2010 without proceeding to an official division of their assets. ... CRA responded: [A]mounts paid out of the RRIF to the legal representative of the deceased annuitant, which the legal representative would like to transfer to the surviving spouse in settlement of her rights in the family patrimony, could qualify as a designated benefit, provided that these amounts are designated jointly by the legal representative and the surviving spouse on Form T1090 filed with the Minister …. ... However, where the conditions of paragraph 60(l) are met, the designated benefit included in computing the surviving spouse's income pursuant to subsection 146.3(5) and paragraph 56(1)(t) can be deducted from his or her income. … [T]he transfer of the designated benefit to the surviving spouse could possibly be tax-free, provided that the surviving spouse pays an amount equal to the eligible amount [defined in s. 146.3(6.11)] as a premium under an RRSP, or a PRPP contribution, to acquire a qualifying annuity that meets certain conditions, or in consideration for an RRIF, as the case may be, within the time period provided in paragraph 60(l). ...

15 September 2020 IFA Roundtable Q. 6, 2020-0853561C6- Subsection 212.3(9) & The GAAR-- summary under Subparagraph 212.3(9)(b)(ii) Summary Under Tax Topics- Income Tax Act- Section 212.3- Subsection 212.3(9)- Paragraph 212.3(9)(b)- Subparagraph 212.3(9)(b)(ii) reinstatement arguably occurs on distributing shares of sub capitalized with daylight loan After March 28, 2012, Canco (wholly-owned by NRco) acquires all the shares of a non-resident corporation (FA1) for $100, thereby effecting a reduction of the paid-up capital (PUC) on the common shares of Canco by $100. ... – and, if so, assuming that one or more of the steps was an avoidance transaction, would CRA apply s. 245(2)? After noting in its oral remarks that s. 212.3(9)(b)(i) essentially describes circumstances where there is an upstream distribution of the investment, and subpara (ii) describes other circumstances where distributions can be traced to the initial investment – in this case, the shares of FA1, CRA indicated that, in its view, the $100 return of capital in the form of the distribution of the shares of FA3 to Canco by FA1 would arguably result in a reinstatement of the $100 of PUC that was initially reduced when Canco invested in the shares of FA1. ...

6 December 2012 External T.I. 2012-0461711E5 F- Paiements indirects / Indirect payments-- summary under Subsection 200(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 200- Subsection 200(1) no T4A slip to be issued by producer paying mandatory contributions to the fund for the union of the artist whose corporation receives fees from the producer A producer who retains the services of an incorporated performing artist is required to pay a percentage of the fees otherwise payable by it to the artist’s Corporation (respecting the services performed by the artist as an employee of the Corporation) directly to the benefits plan (the “CSA”) for the Union des Artistes (UDA). ... In that event, a T4A slip would not be issued by the producer to the Corporation or the Taxpayer respecting the mandatory contribution. …. ...

7 October 2013 Internal T.I. 2013-0504081I7 F- Interaction between 55(2) and 40(1)(a)(iii)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt distinction between promissory note as conditional or absolute payment Vendor sold blocks of shares in the capital of a corporation (the “Purchaser”) to the Purchaser, with the purchase price being payable over a following number of years based a percentage in each year of the annual consolidated after-tax profits of the Purchaser. ...

30 January 2014 External T.I. 2013-0515761E5 F- Dividend received-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt book entries merely record and do not establish that a dividend was paid A dividend of a taxable Canadian corporation owned by an individual is not paid in money but is recorded in its books as an increase in a loan owing to the shareholder or as a decrease in a loan made to the shareholder. ...

14 August 2014 Internal T.I. 2013-0506691I7- Capital Losses- Health & Welfare Trusts-- summary under Paragraph 111(1)(b) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(1)- Paragraph 111(1)(b) deduction by health trust of net capital losses Are health and welfare trusts ("HWTs") permitted to incur capital losses and deduct net capital losses when computing taxable income under Division C and/or adjusted taxable income under Division E.1? CRA stated: 2004-009364 concluded that where a HWT has expenses that were otherwise deductible and not allowed because of the limitation discussed in paragraph 12 of IT-85R2, it will be permitted to use those expenses to reduce its adjusted taxable income for purposes of AMT. … Consistent with section 3.., a HWT's gross trust income for a year includes its taxable capital gains realized in the year in excess of its allowable capital losses realized in the year. ...

23 January 2013 Internal T.I. 2012-0465081I7- Subsection 107(2) – a disposition by a NR Trust-- summary under Subsection 107(2) Summary Under Tax Topics- Income Tax Act- 101-110- Section 107- Subsection 107(2) Respecting a distribution of Canadian real property by a personal trust resulting in a disposition of the beneficiary's capital interest, CRA rejected a suggestion that s. 107(2)(a) deemed there to be a disposition of the property before its actual distribution, with the result that there was no disposition for purposes of the Act as at that time there was no change in the beneficial ownership of the property: The phrase "immediately before that time" as used in paragraph 107(2)(a) of the Act, qualifies only the words "... its cost amount to the trust... ...

16 March 2015 Internal T.I. 2013-0479861I7- Section 116 & forfeited deposits on real property-- summary under Subsection 116(5) Summary Under Tax Topics- Income Tax Act- Section 116- Subsection 116(5) forfeited sale deposit was proceeds of security interest rather than of tcp A non-resident vendor received a deposit under an agreement for sale of B.C. real property, which will be forfeited to it due to failure of the purchaser to close. ... CRA first stated (based on the s. 248(1) – "disposition" definition) that "there is a disposition of a right under a contract where an agreement of sale has been cancelled and the buyer's deposit is forfeited to the vendor," and noted that under s. 248(4) "where the property is a security interest derived by an agreement for sale, it is excluded from being an interest in real property and is thereby excluded from the definition of taxable Canadian property. ...