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. … Furthermore, if the disability option clause is added to the contract, it will be necessary to determine whether that amendment will result in a disposition of the life insurance policy. … [Under] the definition of “disposition” in subsection 148(9) … there could be a disposition of that interest by operation of law only … [as to which] it must be determined whether the change to the existing contract results in the creation of a new contract under the Civil Code of Quebec. … In addition, paragraph 148(10)(d) provides that a policyholder will be deemed not to have disposed of or acquired an interest in a life insurance policy as a result only of the exercise of any provision of the policy. ...

Therefore, all facts must be analyzed to determine whether a portion of an amount allocated to a beneficiary of a trust is split income …. Where, in a particular taxation year, a portion of an amount included in the income of a beneficiary of a trust by virtue of subsection 104(13) satisfies the conditions for the application of clause (c)(ii)(C) … while another portion does not satisfy those conditions … only that portion of the amount that meets [those] conditions … must be included in the calculation of split income for that beneficiary. ...

CRA responded: Subject to subsections 49(3) and 49(3.1), subsection 49(1) provides that, for the purposes of Subdivision c … the granting of an option represents a disposition of property whose adjusted cost base is nil. … Where the landlord receives a payment during the term of a lease with a bargain purchase option … the landlord must allocate a portion of that amount to the lease and another portion to the purchase option, where that option has a value. … [A] method of allocating a payment between the lease and the proceeds of disposition of the option that unduly defers the inclusion of the rent in the lessor's income will not give an accurate picture of profit. ...

CRA stated: In order to determine whether a building is used for residential purposes- and therefore for purposes that do not qualify for accelerated CCA- … it is necessary to consider the use of the building by its occupants. ... Conversely … a building that is used in the operation of a hotel complex or a building that is more institutional than residential- is generally used for non-residential purposes. …[A] building … for the elderly- whose units … are similar to those of an apartment building- cannot constitute an eligible non-residential building. ...

CRA responded: Subsection 116(5) … imposes a tax liability on a purchaser who acquires any “taxable Canadian property” from a non-resident person. Paragraph 98(1)(c) … does not deem the partnership interest to be disposed to a purchaser. ... Accordingly … subsection 116(5) … will not apply to a cessation of a partnership subject to paragraph 98(1)(c)…. ...

30 October 2008 External T.I. 2006-0198381E5 F- Disposition d'un BUP- application de l'article 42-- summary under Paragraph 42(1)(b) Summary Under Tax Topics- Income Tax Act- Section 42- Subsection 42(1)- Paragraph 42(1)(b) payment of claim re latent defect in principal residence generated a s. 42 capital loss – that was denied by s. 40(2)(g)(iii) In the year following the disposition of the taxpayer’s principal residence, the taxpayer paid an amount to the purchaser of the property following the latter's sending of a formal notice of default relating to latent defects in the property. CRA stated: [T]he amount paid … as compensation for latent defects in the property represents an expense incurred or made as consideration for warranties, covenants or other conditional or contingent obligations under section 42. However, this amount relates to the disposition of … a personal-use property for which a loss is deemed to be nil … by virtue of subparagraph 40(2)(g)(iii). ...

8 January 2008 Internal T.I. 2007-0254881I7 F- Amortissement d'une aire de camping-- summary under Subsection 1100(17) Summary Under Tax Topics- Income Tax Regulations- Regulation 1100- Subsection 1100(17) campground, if a business, not subject to leasing property restriction rule In finding that a campground generally would not be subject to the rental property restriction rules, the Directorate stated: [P]aragraph 7 of [IT-434R] … states that “The operation of a trailer court or campground where all services are provided, e.g., laundromat, cafeteria, swimming pool, showers, playgrounds, etc. … would be a business, but not a rental business due to the magnitude of services provided.” … [I]f a taxpayer's operation of a campground constitutes a business … it is the CRA's view that the taxpayer carrying on such a business is not restricted in the amount of the CCA deduction. ...

CRA responded: Based on … subsection 96(1), the CRA's practice is to treat a partnership as a person and a taxpayer when calculating income at the partnership level under Division B of Part I …. … [A] partnership would generally be considered a "taxpayer" for the purposes of subsections 51(1), 85.1(1) and 86(1) and would therefore be entitled to rely on the rules contained therein …. ...

CRA responded: Based on … subsection 96(1), the CRA's practice is to treat a partnership as a person and a taxpayer when calculating income at the partnership level under Division B of Part I …. … [A] partnership would generally be considered a "taxpayer" for the purposes of subsections 51(1), 85.1(1) and 86(1) and would therefore be entitled to rely on the rules contained therein …. ...

CCRA noted that “it is the net loss or income determined under the Act that is … attributed” pursuant to s. 74.1(1), so that “the interest expense paid by Ms. A … will be taken into account in determining the loss or income to be attributed to her spouse … pursuant to subsection 74.1(1)” – but that s. 245(1) might be determined to apply. ...