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Bundle Date Translated severed letter Summaries under Summary descriptor 2019-03-27 29 January 2019 External T.I. 2018-0780481E5 F- Tenir un établissement domestique autonome Income Tax Act- Section 6- Subsection 6(6)- Paragraph 6(6)(a)- Subpargraph 6(6)(a)(i) can qualify as self-contained domestic establishment if no ownership but expense responsibility Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b) “self-contained domestic establishment” entails expense responsibilty 2012-04-20 29 March 2012 Internal T.I. 2011-0430871I7 F- Participation à une étude de recherche clinique Income Tax Act- Section 5- Subsection 5(1) "volunteers" for drug clinical trials earned business rather than employment income Income Tax Act- Section 3- Business Source/Reasonable Expectation of Profit compensation received by participants in clinical drug studies were business income even where they had a personal interest in the study 2012-04-13 29 March 2012 External T.I. 2011-0427821E5 F- Biens agricoles admissibles Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Interest in a Family Farm or Fishing Partnership potential qualification where farm property of partnership is leased to farming corp. with same family owners Income Tax Act- Section 30 s. 30 expenses can be claimed by farming lessee or carried forward 1 March 2012 Internal T.I. 2012-0437901I7 F- Timing of the adjustments pursuant to 111(5) Income Tax Act- Section 111- Subsection 111(5)- Paragraph 111(5)(a) acquisition of control of target does not reduce its NCLs at that time – streaming rules apply prospectively 26 March 2012 External T.I. 2012-0440441E5 F- Déduction accordée aux petites entreprises Income Tax Act- Section 125- Subsection 125(1) trite SBD overview 17 June 2011 Internal T.I. 2011-0394471I7 F- Associated Corporations- 256 Income Tax Act- Section 256- Subsection 256(2) s. 256(2) does not multiply the SBD but protects it where particular corporations otherwise are eligible Income Tax Act- Section 256- Subsection 256(2.1) list of 5 “useful” factors in determining s. 256(2.1) application Income Tax Act- Section 256- Subsection 256(5.1) Transport M.L. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2019-04-03 27 March 2018 Internal T.I. 2017-0691941I7 F- Investissement frauduleux – Fraudulent Investment Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(p)- Subparagraph 20(1)(p)(i) Ponzi scheme investors can generally write off their reinvested interest income in the year the perpetrators are charged General Concepts- Effective Date court order ab initio declaring loan void would eliminate interest income Income Tax Act- Section 152- Subsection 152(4.2) s. 152(4.2) reversal of Ponzi interest inclusion must be applied for by 10th anniversary of the taxation year 2012-04-06 28 March 2012 External T.I. 2011-0412541E5 F- Compte de dividendes en capital Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (a) s. 89(12 deemd capital gain generates CDA addition 26 March 2012 External T.I. 2010-0367351E5 F- Emprunt pour faire prêt sans intérêt à une fiducie Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) interest deduction on money borrowed to fund interest-free advance to subsidiary trust used, in turn, for income-producing purpose 29 March 2012 External T.I. 2010-0391311E5 F- OBNL, exploitation d'une entreprise Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(l) Timmins expansive concept of "business" applied 20 February 2012 Internal T.I. 2011-0429471I7 F- OBNL et profits accessoires Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(l) food and beverage sales at a the NPO’s annual hosting of festival conformed with operating for non-profit purpose 2012-03-30 22 March 2012 External T.I. 2011-0425571E5 F- Avantage imposable- maison habitée sans frais Income Tax Regulations- Regulation 1102- Subsection 1102(1)- Paragraph 1102(1)(c) CCA can be claimed on asset made available to employee-shareholder qua employee ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2019-04-10 2 April 2019 Internal T.I. 2016-0649821I7 F- Unclaimed superannuation or pension benefits Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(a)- Subparagraph 56(1)(a)(i) subsequent year’s payment of benefit to a previously-unidentified beneficiary is only income in that year as an “in lieu of” pension amount General Concepts- Payment & Receipt amount received in Year 2 in lieu of pension benefit includes source deductions in Year 1 2012-03-30 12 March 2012 External T.I. 2011-0425361E5 F- Assistance paid by franchisor Income Tax Act- Section 9- Exempt Receipts/Business reimbursements of business expenses increase income Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x) contest awards paid to franchisees includible under s. 12(1)(x) if not under s. 9 8 March 2012 External T.I. 2011-0426061E5 F- Bien agricole admissible Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1.3)- Paragraph 110.6(1.3)(c) land that had been farmed for 5 years before being rented out to neighbouring farmer qualified, including farm house 21 March 2012 External T.I. 2011-0423141E5 F- Application du paragraphe 107(4.1) Income Tax Act- 101-110- Section 107- Subsection 107(4.1)- Paragraph 107(4.1)(c) s. 107(4.1) applied to distribution to settlor/beneficiary of property acquired with borrowed money 20 March 2012 External T.I. 2011-0424461E5 F- Déduction d'une rétribution à un agent immobilier Income Tax Act- Section 9- Timing commissions paid for leasing-up a new building generally are fully and currently deductible Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(b)- Capital Expenditure v. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2012-03-23 28 February 2012 External T.I. 2011-0423201E5 F- Frais de déménagement Income Tax Act- Section 248- Subsection 248(1)- Eligible Relocation move following shift from part-time to ful-time at same employer did not qualify 29 February 2012 Internal T.I. 2011-0429701I7 F- Frais médicaux- services de tutorat Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(l.91) more particulars required re whether special needs tutor would qualify 2012-03-16 23 February 2012 External T.I. 2011-0421821E5 F- Test à l'alinéa 110.6(1)e) de la définition d'AAPE Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Small Business Corporation Share- Paragraph (e) replaced shares need not be owned for a period of 24 months prior to their replacement – but only for the portion of the 24 months before the time of disposition and ending at the replacement time 7 March 2012 External T.I. 2011-0421301E5 F- Bien agricole admissible Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Farm or Fishing Property- Paragraph (a) logging is not farming business if main focus is logging rather than growing, nurturing and harvesting trees Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1.3)- Paragraph 110.6(1.3)(a) general discussion of s. 110.6(1.3)(a) tests 7 October 2011 Roundtable, 2011-0399411C6 F- Société de personnes- 103(1.1) Income Tax Act- 101-110- Section 103- Subsection 103(1.1) potential application of s. 103(1.1) where adult children form partnership with money gifted by parent and share pro rata to capital 7 March 2012 External T.I. 2011-0427551E5 F- Établissement stable Treaties- Income Tax Conventions- Article 5 presence of employee in Dominican Republic who did not habitually exercise general authority to contract did not constitute a PE ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-12-02 24 November 2011 External T.I. 2011-0416791E5 F- Shareholder Benefit Income Tax Act- Section 15- Subsection 15(1) payment by Opco of whole life insurance premiums on policy of which it is beneficiary, but sole shareholder is holder, generates s. 15 benefit – but not policy loan advance 21 November 2011 External T.I. 2011-0416881E5 F- Late-filed designation- paragraph 88(1)(d) Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(d) provided year of property disposition not-statute-barred, CRA generally will accept a late designation allocating s.88(1)(d) excess pro rata amongst the eligible properties 22 November 2011 External T.I. 2011-0420451E5 F- Canadian resource property Income Tax Act- Section 66.2- Subsection 66.2(5)- Canadian development expense- Paragraph (e) farm-in policy inapplicable where an option that might not be exercised: CDE addition as cash and exploration expenditures made 31 October 2011 External T.I. 2011-0422981E5 F- Whether property is eligible for a bump Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(c)- Subparagraph 88(1)(c)(v) properties not bumpable as the subsidiary control was deemed by s. 88(1)(d.2) to be acquired at the same time as it acquired the properties Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(c)- Subparagraph 88(1)(c)(vi) bump unavailable given previous non-arm's length acquisition Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(d.2) properties not bumpable as not owned at subsidiary's formation by related person 2011-11-25 7 October 2011 Roundtable, 2011-0411911C6 F- Exploitation entreprise par SP Income Tax Act- Section 96 Quebec partnership need not carry on business Income Tax Regulations- Regulation 2601- Subsection 2601(1) property income of partnership is taxable only to partner (as to its share) in its province of residence 7 October 2011 Roundtable, 2011-0411831C6 F- Définition du mot mois Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Small Business Corporation Share- Paragraph (b) individual required to have held shares for 24 months plus one day to and including day of the determination time Statutory Interpretation- Interpretation Act- Section 35 24-month period preceding time on Date X interpreted as extending back 24 months from the day before Date X ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-09-23 6 September 2011 External T.I. 2010-0389011E5 F- L'interprétation de " est en droit de recevoir" Income Tax Act- Section 13- Subsection 13(7.1) taxpayer is entitled to receive Quebec M&P credit at end of year in which the eligible expenditures were incurred 12 September 2011 External T.I. 2011-0397731E5 F- Crédit d'impôt pour frais médicaux Income Tax Regulations- Regulation 5700- Section 5700- Paragraph 5700(h) "hospital bed" does not extend to all types of adjustable beds Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(a) aquatherapy classes (or pain management courses) do not qualify if non-qualified payee 16 August 2011 Internal T.I. 2011-0401721I7 F- Loss Utilization Income Tax Act- Section 88- Subsection 88(1.1)- Paragraph 88(1.1)(e) factors in determining whether investments are held as a business Income Tax Act- Section 111- Subsection 111(5)- Paragraph 111(5)(a) holding company whose only sources of income were inter-affiliate loan and subsidiary shares had losses from property rather than business 2011-09-16 6 September 2011 Internal T.I. 2011-0401191I7 F- Automobiles mises à la disposition des employés Income Tax Act- Section 6- Subsection 6(2) standby not computed for months in which automobiles in storage and unavailable for use 2 September 2011 Internal T.I. 2011-0419111I7 F- Programme de compensation du MESS Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(u) social assistance payments aggregating less than $500 not required to be included in income 31 August 2011 External T.I. 2011-0416541E5 F- Montant admis en déduction- REÉR Income Tax Act- Section 146- Subsection 146(5) if premium not claimed, deduction amount is nil 2011-09-09 31 August 2011 External T.I. 2011-0415891E5 F- Increase in stated capital, stock dividends-55(2) Income Tax Act- Section 248- Subsection 248(28) s. 248(28)(a) applied to reduce capital gain on disposition of preferred shares on which a capital gain had been realized under s. 55(2)(b) Income Tax Act- Section 55- Subsection 55(2)- Paragraph 55(2)(c) capital gain recognized under s. 55(2)(c) not recognized a second time on sale of the shares ...

These are additions to our set of 981 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ¼ years of releases of Interpretations by the Directorate. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-06-24 15 June 2011 Internal T.I. 2011-0405501I7 F- Withholding- stock option benefits Income Tax Act- Section 153- Subsection 153(1)- Paragraph 153(1)(a) withholding obligation extends to stock option benefits Income Tax Act- Section 153- Subsection 153(1.1) it is up to employer to find a solution for need to withhold from s. 7 benefits 8 October 2010 Roundtable, 2010-0371911C6 F- Biens dévolus au conjoint Income Tax Act- Section 70- Subsection 70(6) no rollover for bequested shares that had to be sold to satisfy estate debts 10 June 2011 Roundtable, 2011-0404621C6 F- Rectification order in Québec General Concepts- Rectification & Rescission CRA awaiting resolution of AES and Riopel cases 9 June 2011 Internal T.I. 2011-0396721I7 F- Déduction- habitants de régions éloignées Income Tax Act- 101-110- Section 110.7- Subsection 110.7(1) regular absences of 8 days on a 43-day cycle did not interrupt “residence” in zone 2011-06-17 9 June 2011 Internal T.I. 2011-0395001I7 F- Co-propriété indivise d'un duplex Income Tax Act- Section 54- Principal Residence- Paragraph (a) 2 equal co-owners of duplex could each claim the principal residence exemption for “their” unit General Concepts- Fair Market Value- Land although each 50% co-owner of a duplex has an undivided interest in the whole dwelling, the FMV of her interest relates exclusively to the housing unit occupied by her General Concepts- Ownership co-ownership interest is in the whole but valuation of the part occupied should reflect rights of exclusive possession 7 June 2011 Internal T.I. 2011-0397921I7 F- Financement inter-sociétés Income Tax Act- Section 15- Subsection 15(2.1) notwithstanding Gillette, a connected “person” may include a partnership Income Tax Act- Section 227- Subsection 227(6.1) refund of withholding tax on repayment of loan Income Tax Act- Section 80.4- Subsection 80.4(3)- Paragraph 80.4(3)(b) s. 80.4 would not apply to a s. 15(2) loan if it is not repaid ...

These are additions to our set of 1,005 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ½ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,011 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 8 ½ years of releases of Interpretations by the Directorate. ...