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18 April 1996 External T.I. 9608805- BED & BREAKFAST, QUALIFIED INVESTMENT Unedited CRA Tags 146(1) 4900(12) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... In any case, the determination of whether a bed & breakfast operation is an active business is a question of fact. In determining whether the operation of a bed & breakfast by a corporation is an active business, the number and kind of services it provides is the dominant factor. ...

25 February 2014 External T.I. 2013-0508451E5- Commercial Fishing – Food Expenses CRA Tags 67.1(1.1) 9(1) 18(1)(h) 8(1)(g) 18(1)(a) 67.1(1) Principal Issues: 1) Whether offshore commercial fishers are permitted to deduct food expenses based on a per diem rate per sharesperson? ... Position: 1) & 2) No. Reasons: 1) & 2) See response. XXXXXXXXXX 2013-050845 T. ...

3 March 2015 External T.I. 2014-0540051E5 F- Indiens – Intérêts d'une institution hors réserve CRA Tags 81(1)(a) Principales Questions: Le revenu d'intérêt provenant d'une rente viagère est-il un bien meuble situé sur une réserve? ... Dans l'arrêt Williams (footnote 1), la Cour suprême du Canada (« CSC ») a indiqué que pour déterminer le situs d'un bien meuble aux fins du paragraphe 87(1), il faut identifier les facteurs de rattachement pouvant être pertinents, puis analyser ces facteurs pour déterminer le poids à leur accorder afin d'identifier l'emplacement du bien, en tenant compte de l'objet de l'exemption prévue dans la Loi sur les Indiens, le genre de bien en cause, et la nature de l'imposition de ce bien. ...

14 November 2007 External T.I. 2007-0255831E5- Medical expenses,travel & lodging,heart transplant Unedited CRA Tags 118.2(2)(g) 118.2(2)(h) 118.2(2)(l.1) Principal Issues: Patient & spouse travelled 400 km for heart transplant; rented basic studio condo near hospital for 3 mths. Asked whether vehicle, food & lodging expenses qualify as a medical expenses and whether flat per km and per meal rates can be used without receipts. ...

6 February 2008 External T.I. 2007-0248161E5 F- Retenues à la source / Congédiement Unedited CRA Tags 5(1) 56(1)a)ii) 56(1)a)iv); 60n); 153(1)c) 153(1.1); 248(1), définition de " allocation de retraite "; 103(4)règl; 46(2) Loi sur l'assurance-emploi; Principales Questions: Dans le cadre du règlement d'un dossier de congédiement, un employeur s'engage à verser à son ancien employé des dommages-intérêts aux fins de l'indemniser suite à la perte de son emploi. ...

15 June 1998 External T.I. 9706295- AFFILIATED PERSONS & ESTATE OF DECEASED Unedited CRA Tags 40(3.6) 164(6) 112(3.2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Basically: – two individuals are considered to be affiliated only where they are spouses of one another; – Corporations are affiliated to three groups of persons: 1. the person who controls the corporation; 2. members of an affiliated group of persons who control the corporation where an affiliated group is a group of persons each member of which is affiliated with every other member; and lastly the spouses of persons of either of the first two categories. ...

30 March 1994 External T.I. 9330105- LIFE ESTATES & REMAINDER INTERESTS IN REAL PROPERTY Unedited CRA Tags 43.1 70(5) 70(6) 70(9) 73(3) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... A's will a Life Estate in farmland is conveyed to his spouse & the Remainder Interest to the children. ... Subsections 70(6), 70(6.2) & 70(5) may apply depending on the facts. ...

19 May 1995 External T.I. 9423885 F- CRITERES \ CONTROLE DE FAIT Unedited CRA Tags 256(5.1) 256(1)b) 256(3) 256(6) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... A détient 70 % des actions ordinaires de la société X, l'autre 30 % est détenu en parts égales par trois de ses fils. ...

10 November 1999 External T.I. 9921445- SAR/SEP IRAS & REG. 8308.2 PRESCRIBED AMOUNTS Unedited CRA Tags Reg 8308.2 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... For example, the money purchase limit for 1999 is $13,500, and if we say that the resident compensation for 1999 was Cdn $75,000, the prescribed amount will be the lesser of: $13,500 and 10 % of $75,000 = $7,500. ...

25 July 2019 External T.I. 2018-0787011E5- Spousal support- legal expenses & lump-sum awards Unedited CRA Tags 18(1)(a); 56.1(4) Principal Issues: Whether legal expenses incurred in prior years to obtain spousal support would cease to be deductible if the outcome of the support claim in a subsequent year awards a lump sum payment to the individual. ... For the purposes of this letter, we are assuming that the individual in the hypothetical situation has a pre-existing right to spousal support, namely, by virtue of the Divorce Act (for married couples who have divorced or applied for a divorce) or a provincial family statute (for common-law partners – except in Quebec – and married couples who have separated without applying for a divorce). ...