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. … Clause 56(1)(a)(i)(C.1) does not apply to include an amount in income to the extent the amount would not be subject to income taxation in the U.S. if the Taxpayer were resident in the U.S. … You have indicated that [the] return of the investment in contract would be excluded from income for U.S. income tax purposes. Based on this…the amount of the Withdrawal would not be included in computing the Taxpayer’s income …. … [T]he same [would apply] if the Withdrawal took place in a year subsequent to the Taxation Year in which the Deemed Distribution took place … [or] if the Taxpayer was a U.S. citizen, rather than a green card holder, who renounced this US citizenship after becoming a tax resident in Canada … [subject to] subparagraph 4(a) of Article XXIV of the Convention …. ...

Consequently, paragraph 8(1)(b) does not apply to allow the deduction … of legal costs that have been paid to recover such an amount. [Respecting the recovery regarding the Coverage] … we suggest that a deduction be allowed for the amount of the legal fees that were paid to recover the damages for the Coverage. … You stated that the Dismissal Amount is a taxable amount as a wage or salary or retiring allowance. Thus, we are of the view that the amount paid as a legal expense attributable thereto is deductible in computing the Objectors' income under paragraph 8(1)(b) or 60(o.1) …depending on the circumstances. … [T]here is no rule in the Act for the allocation of legal fees. … [I]t is reasonable to consider that legal fees should be allocated among the various components. ...

18 September 2012 External T.I. 2011-0423941E5 F- Entreprise de prestation de services personnels-- summary under Subparagraph 18(1)(p)(ii) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(p)- Subparagraph 18(1)(p)(ii) cost of benefit to corp generally equals allowance amount and can be the cost of a non-s. 6 benefit – however no benefit if cell phone used primarily in course of employment What is meant by "the cost of … any benefit or allowance," and does this differ from the amount of the benefit conferred on the employee? ... For an allowance, this will usually be the amount of the allowance paid to the employee. … [A] corporation carrying on a PSB … would not be able to deduct the cost associated with a motor vehicle made available to an incorporated employee. In the case of an operating expense benefit, it is our view that a corporation carrying on a PSB could deduct the amount of such expenses that it pays and that are included in the calculation respecting the employee. … [A] corporation carrying on a PSB may deduct the costs of benefits and allowances conferred on an incorporated employee without being limited to the benefits and allowances referred to in paragraphs 6(1)(a) and 6(1)(b). … In the case of a cellular telephone that is provided by a PSB corporation to an incorporated employee, there will be no benefit to the employee if the employee uses the telephone primarily for the purpose of the employee’s employment. ...

. … [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 …. ...

Respecting Scenario 1, the Directorate stated: Individual A and Individual B form a related group that controls the Employer and are both related to the Employer pursuant to paragraph 251(2)(b) … [so that] the definition of IPP … is satisfied. Respecting Scenario 2: [A]s is apparent from Duha, the determination of whether a person exercises de jure control … must also take into consideration whether any specific or unique limitation on a shareholder’s power to control the election of the board or the board’s power to manage the business and affairs of the company, is manifested in either the constating documents of the corporation, or any unanimous shareholder agreement. Therefore, it is possible that … Individual A or Individual B could … possess de jure control of the Employer and be related to the Employer under subparagraph 251(2)(b)(i). … If Individual A or Individual B possessed a right such that the individual would be deemed to own sufficient shares to control the Employer under paragraph 251(5)(b), then the individual would be related to the Employer under subparagraph 251(2)(b)(i). ...

14 July 2020 External T.I. 2020-0843071E5- TFSA- Deliberate Over-contributions-- summary under Deliberate Over-Contribution Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Deliberate Over-Contribution restrictive paraphrase provided of the deliberate over-contribution definition In response to an inquiry as to the consequences to an individual who intentionally makes a TFSA contribution in excess of the available contribution room, CRA indicated: Section 207.02 … provides that an individual who makes a contribution to a TFSA that exceeds their contribution limit is subject to a 1% tax … based on the individual’s highest “excess TFSA amount” for [each] month …. ... The portion of the withdrawal relating to the investment earnings is included in the individual’s income … [under] section 207.061. ... The advantage tax continues to apply until the individual withdraws the deliberate over-contribution and the associated income and capital gains from their TFSA. … [T]he CRA closely examines any unusual TFSA transactions and will challenge aggressive tax planning where appropriate. ...

. … [U]nder normal accounting practices, “percentage of completion” is a method that reports revenue of a service contract over a period of time (i.e., performance obligations under the contract have been satisfied on an ongoing basis by the entity). ... Accordingly … the revenue reported by the entity under the percentage of completion method would generally be considered “qualifying revenue” …. ... Accordingly … the unrealized gains/losses reflected in an entity’s financial statements arising from mark-to-market adjustments to the carrying value of an investment … are not considered qualifying revenue …. ...

. … If the excess arose as a result of the taxpayer's negligence, carelessness or ignorance of the requirements of the Income Tax Act, the CRA will not generally waive the tax payable on the excess contributions. … While the mere fact that a taxpayer relies on third-party advice is not, in and of itself, sufficient to conclude that an assessment arising from such advice is a reasonable error, in certain situations the CRA may consider it appropriate to waive tax arising from a third-party error, depending on the circumstances. … [H]ere are examples of … excess contributions [considered] to be the result of a reasonable error: The taxpayer's notice of (re)assessment) indicated an RRSP deduction limit of $0, where in fact the limit was a negative amount, so that the taxpayer may have mistakenly believed that the taxpayer was entitled to the $2,000 allowance …; The taxpayer, through no personal fault, had over-contributed due to inaccurate information provided on the RRSP deduction limit statement [or by] the CRA…; The taxpayer's RRSP deduction limit had been reduced retroactively, due to events such as the late submission of a pension adjustment or amended pension adjustment, or the late submission of an exempt past service pension adjustment or T215 slip … for exempt past service pension adjustments; The taxpayer, a TFSA holder, had made multiple contributions to and withdrawals from his TFSA with the objective of maintaining a TFSA account balance below the contribution limit. ...

. … [W]here it can be determined … that the option is granted in consideration for services that are to be rendered after the time of grant and upon the fulfillment of a condition or contingency, the income should instead be recognized when the services are rendered, the amount is quantifiable and the rights are unrestricted. … [Here] the vesting of the option is linked to the completion of the long-term research project. As such, it may be difficult to conclude that the income is earned before the vesting date under the particular arrangement. … [G]enerally, it is at the time where the services have been rendered and the contingency has been fulfilled, that the FMV of the underlying share over the aggregate of the exercise price of the option should be included in income under subsection 9(1). … … Where the facts indicate that the incremental value represents part of the consideration received by the taxpayer for consulting services rendered, the incremental value should generally be treated as business income for purposes of the Act. ...