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4 July 2011 External T.I. 2011-0401991E5 F- CDA and life insurance proceeds-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt Insurance proceeds received by borrower where applied to repay its loan CRA stated: In factual situations similar to the Innovative Installation case, the CRA will apply the position adopted by the Court in that case. Consequently, in a situation where a corporation can demonstrate that life insurance proceeds that were paid directly to a financial institution have reduced its debt to the financial institution, the life insurance proceeds will be considered as "received" by that corporation for the purpose of applying subparagraph (d)(ii) of the definition of CDA …. ...

As a preliminary matter, CRA stated: Whether travel between Staff’s home and a particular location is personal will generally depend on whether the location is a RPE [regular place of employment]. … [F]or purposes of determining whether any particular location may be considered a RPE, we would generally consider an entire townhouse complex or apartment building to be one location. ... Staff, however, must remain available … during this downtime and may be redirected to another call out at any time during a standby shift. ... CRA stated: [T]o the extent that the location of the employee’s residence is also a place of business … of their employer, travel from such a location to another RPE would not be of a personal nature. ...

CRA responded: The relevant exclusions are: …Paragraph (m) – if the interest in the non-resident trust was not acquired for consideration by the taxpayer, or certain other persons. ... Paragraph (n) – if the trust is described in paragraph (a) or (b) of the definition of “exempt trust” in subsection 233.2(1)…. ... …[T]he taxpayer must report the “cost amount” of the interest in the Super Fund on the T1135 if the total of all cost amounts of all specified foreign property exceeds $100,000. … ...

23 January 2015 External T.I. 2013-0509771E5- Oil & gas payments made to U.S. resident-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 non-application of Art. 12 of US Treaty to resource royalties Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in consideration inter alia for annual royalties payable out of any oil & gas production. ...

6 September 2011 External T.I. 2010-0389011E5 F- L'interprétation de " est en droit de recevoir"-- summary under Subsection 13(7.1) Summary Under Tax Topics- 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 Is a taxpayer "entitled to receive" the amount of the investment tax credit for manufacturing and processing equipment in Québec (the “Credit") for the purposes of s. 13(7.1) if it has not filed the prescribed form for the credit? ... Accordingly … if a taxpayer incurred eligible expenses for the purposes of section 1029.8.36.166.43 of the QTA in a taxation year … the taxpayer will be entitled to receive the Credit at the end of that taxation year. ...

6 February 2008 External T.I. 2007-0248161E5 F- Retenues à la source / Congédiement-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance retiring allowances include damages for anguish from wrongful dismissal/no CPP/EI withholding The lawyers for a dismissed employee proposed that the wrongful dismissal claim be settled by the payment of a non-taxable amount. ... This is true for both special and general damages for loss of self-esteem, humiliation, anguish, hurt feelings, etc. …. [A] taxpayer simply cannot characterize a payment as "non-taxable damages" where the payment, by its nature, constitutes a retiring allowance …. ...

6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Subsection 1219(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 1219- Subsection 1219(1) CCA is not an outlay or expense, and cannot qualify as CRCE A corporation implementing a Canadian renewable and conservation expenses (CRCE) project that uses landfill sites, and injects them with bacteria to produce recoverable gas, puts a structure (pipes) into the ground to recover the gas and also uses other equipment such as computers. ... In fact, CCA is a deduction that paragraph 20(1)(a) … and the Regulations allow to offset the capital cost of acquiring a property. Absent these provisions, such capital cost would otherwise be non-deductible under the terms of paragraph 18(1)(b) …. ...

6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Paragraph 20(1)(a) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(a) CCA is not an expense incurred In finding that CCA claimed by a corporation on equipment used in a Canadian renewable and conservation expenses (CRCE) project did not qualify under Reg. 1219(1) as “an expense incurred by a taxpayer,” CCRA stated: CCA claimed by a taxpayer under paragraph 20(1)(a) of the Act would not be an ""expense incurred by a taxpayer". In fact, CCA is a deduction that paragraph 20(1)(a) … and the Regulations allow to offset the capital cost of acquiring a property. Absent these provisions, such capital cost would otherwise be non-deductible under the terms of paragraph 18(1)(b) …. ...

13 October 2011 External T.I. 2010-0382441E5 F- RSG- Employé / travailleur autonome-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) home childcare providers were self-employed given relative autonomy Recognized home childcare providers ("RHCPs") provide child care from their homes. ... In finding that RHCPs are self-employed rather than employees CRA first noted the Grimard decision, (2009 FCA 47), which referenced the primary test of subordination, but also stated: … In determining legal subordination, that is to say, the control over work that is required under Quebec civil law for a contract of employment to exist, a court does not err in taking into consideration as indicators of supervision the other criteria used under the common law, that is to say, the ownership of the tools, the chance of profit, the risk of loss, and integration into the business. ... The same is true of the Quebec government. … The current legislation provides a regulatory framework and does not allow COs to exercise control over RHCPs. … We understand that RHCPs must provide educational child care (the choice of activities is theirs) while ensuring children in their care with continual protection. ...

23 January 2015 External T.I. 2013-0509771E5- Oil & gas payments made to U.S. resident-- summary under Subparagraph 115(1)(a)(iii.1) Summary Under Tax Topics- Income Tax Act- Section 115- Subsection 115(1)- Paragraph 115(1)(a)- Subparagraph 115(1)(a)(iii.1) negative CCDE pool for non-resident individual Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in consideration for an upfront bonus of $100,000, and annual royalties payable out of any oil & gas production. ...