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Summary of 4 May 2021 GST/HST Ruling 199267 under ETA s. 123(1) – supply. ...

CRA confirmed that even if most of the appreciation in the property occurred after 2000, the effect of the formula in s. 40(2)(b) is to apportion the gain on a straight-line basis – it has no discretion to apportion the gain based on the value in 2000. ...

Summary of 18 November 2021 External T.I. 2021-0917841E5 F under s. 248(1) – disposition. ...

30 January 2022- 10:51pm CRA adds Quebec psychotherapists to its list of authorized medical practitioners Email this Content CRA will be adding “psychotherapist legally authorized" to its list of Authorized medical practitioners for the purposes of the medical expense tax credit so that “expenses incurred for psychotherapy services rendered by psychotherapists who hold a psychotherapy permit issued by the Ordre des psychologues du Québec will now be considered medical expenses" … for purposes of the medical expense tax credit.” ...

26 May 2022- 10:26pm CRA will not provide special COVID extensions of the 6-month deadline under s. 247(4) to complete contemporaneous documentation Email this Content CRA indicated that it will not provide any COVID-related relief regarding the requirement under s. 247(4) to complete contemporaneous documentation meeting statutory requirements within six months of the end of the relevant taxation year – although it noted that it has the authority under s. 220(3.1) to waive penalties or interest, as described further in IC07-1R1. ...

19 June 2022- 11:12pm CRA confirms that it is required to allow unclaimed rebates when assessing under s. 296 without first requiring the receipt of rebate applications Email this Content CRA confirmed the proposition that in assessing a person’s net tax under s. 296, it was required to allow any valid but unclaimed rebate claims of the person irrespective of whether the normal rebate application period has expired or not yet expired – and is revising its Audit Manual to further clarify this point. ...

CRA indicated that such receipt of cash sale proceeds would not preclude the s. 73(1) rollover from applying – and that the answer would not change if the settlor subsequently gifted the cash proceeds to an adult child. ...

18 July 2022- 11:38pm CRA indicates that the classification of civil law foundation is determined on a case-by-case basis Email this Content CRA indicated that it will apply its usual two-step approach to foreign entity classification in determining whether a foundation created under the laws of a country where civil law applies is treated as a trust under the Act – and since this is done on a case-by-case, it is not making any blanket pronouncement that such foundations are trusts for such purposes. ...

5 December 2022- 11:17pm CRA indicates that the critical METC certification form will be provided shortly Email this Content Regarding the requirement under the (still) draft rules for an enhanced mineral exploration credit for individuals’ investing in flow-through shares that the required certification by a “qualified engineer or geoscientist” be “completed … no more than 12 months before the time that the agreement is made,” CRA indicated that the prescribed form is in the process of being completed and will be released to the public “very shortly.” ...

14 March 2023- 11:02pm CRA indicates that an Appeals Officer can (and may) increase the reassessment under appeal Email this Content CRA stated that it has the authority under ETA s. 301(3) (equivalent, although not identical, to ITA s. 165(3)) to further increase a reassessment that has been objected to (for example, if a second valuation prepared for the Appeals Officer produced an even higher valuation) – but indicated that “[a]ny upward adjustment must be approved by the Appeals Officer’s manager or the Chief of Appeals.” ...