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Consequently … paragraph 87(2)(s) is inapplicable in the case of a triangular amalgamation referred to in subsection 87(9) where the shareholders of the predecessor corporations receive in exchange shares of the parent corporation. … Since … subsection 135.1(10) [thus] cannot have application … on the redemption, acquisition or cancellation of a tax-deferred share of an agricultural cooperative in a triangular amalgamation referred to in subsection 87(9) … for the purpose of subsection 135.1(2), the holder will be required to include the proceeds of disposition of the tax-deferred share that the holder disposed of in the year. ...

CRA noted that Bill C-208 did not contain a coming into force provision, and stated: In cases where an enactment is silent with respect to the particular day it comes into force, subsection 6(2) of the Interpretation Act provides that it is construed as coming into force at the end of the day before the day the enactment received Royal Assent … (June 29, 2021). Regarding the particular question, CRA noted the presumption in Gustavson Drilling [1977] 1 S.C.R. 271 that “statutes are not to be construed as having retrospective operation unless such a construction is expressly or by necessary implication required by the language,” and then stated: Bill C-208 does not contain express language that would require its application to a disposition of shares occurring before the day of Royal Assent and, in our view, the language in Bill C-208 does not require such application by necessary implication. … [T]he amendments to section 84.1 … apply only to dispositions that occur on or after … June 29, 2021 …. ...

After finding that the trust was taxable on the interest income, CRA stated respecting the trust’s reporting requirements: The general requirement for a trust to file a return is provided for in paragraph 150(1)(c) … and [Reg.] 204 …. However, subsection 150(1.1) … provides that the trust is required to file an income tax return pursuant to paragraph 150(1)(c) if tax is payable by the trust …. Furthermore, subsection 204(1) … provides that every person having control of or receiving income, gains or profits in a fiduciary capacity must file a return. ...

. … … [T]he price adjustment clause … reduce[d] the redemption value of the Rollover Preferred Shares from $2,000,000 to $1,000,000…. [S]ubsection 191(4) would not apply … on the basis that no amount was actually and validly designated in respect of each of the Rollover Preferred Shares on the transfer of assets by Pubco to Subco, or on the basis that the amount originally designated in respect of each of those shares would exceed the fair market value of the assets transferred by Pubco to Subco. ...

. … [T]he CRA [will not] accept a late designation if it is for retroactive tax planning purposes, if the designation is part of a tax avoidance scheme, or if it is necessary, in order to give effect to the designation, to issue a … reassessment … [where] the normal reassessment period … has expired. ...

CRA indicated that: “based on the context in which the RUTT regime was introduced … the definition of a RUTT should be interpreted broadly. ... The CRA Guidance stated that uncertainty is reflected in the financial statements, for example, if “the entity concluded it is not probable that the tax authority will accept an uncertain tax treatment and thus … it is probable that the entity will receive or pay amounts relating to the uncertain tax treatment ….” ... When that is the case, the RUTTs must be disclosed in Form RC3133 …. … [T]he notes to the audited financial statements prepared in accordance with … IFRS … or any other country-specific generally accepted accounting principles need to be considered when determining whether the uncertainty of tax treatments is reflected in the relevant financial statements …. ...

1 May 2020 External T.I. 2020-0846931E5- CEWS- public institution-- summary under Paragraph 149(1)(d.3) Summary Under Tax Topics- Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(d.3) functional approach to determining the ownership of the “capital” of a non-share corporation In response to an inquiry on the Crown corporation branch of the definition of a public institution in s. 125.7(1) of the CEWS rules, CRA first paraphrased the rules in ss. 149(1)(d) to (d.6) as well as referring to the deeming rule in s. 149(1.1), and then indicated that, in determining the ownership of the “capital” of a non-share corporation for these purposes, it would consider the following factors: • the identity of members, • the structure of the corporation, • who exercises control over the financing, operation and direction of the corporation, • who has the right to elect or change the board of directors or to reverse its decision, • who can contribute capital and receive a distribution of capital, • details regarding asset distribution on winding-up or dissolution and • whether a person other than her Majesty in right of Canada, a province or a Canadian municipality has any right to acquire any capital of the corporation. ...

Regarding whether this generated a taxable benefit under s. 6(1)(a), CCRA stated: [E]xpenses incurred by the employee to improve the employee’s housing unit that are not within the scope of those normally assumed or reimbursed by a landlord should not … reduce the value of the benefit …. However … where the expenses incurred by the employee are expenses that are normally borne by a landlord, the amount of this benefit could be reduced by a reasonable amount, which represents the disbursements made by the employee for work related to the employee’s housing unit that primarily benefits the employer/landlord. … Furthermore, we disagree that the value of the benefit computed for the purposes of paragraph 6(1)(a) should be reduced to take into account the time spent by the employee in carrying out the renovation work on the employee’s housing unit. ...

For example, in subsection 74.1(1), Parliament wrote "...the income or loss … of that person for a taxation year from the property or from property substituted therefor.....". … Furthermore … the definition of substituted property in subsection 248(5) … [only] applies to provisions of the Act that contain the words "substituted property". ...

" After stating that "Parliament's specific requirement that an amount become owing after March 28, 2012, as set out in paragraph 15(2.11)(b), in order for the amount to qualify for PLOI treatment must be respected," CRA responded: [I]f a pre-March 28, 2012, debt is replaced with a newer debt of the same or substantially similar amount, the transactions may constitute a series of loans or other transactions as discussed in ¶ 28 of IT-119R4 … However, as discussed in ¶ 29 of IT-119R4... all of the relevant factors would need to be considered to determine whether a series of loans or other transactions and repayments existed and bona fide repayments would not be seen as part of a series of loans or other transactions and repayments. ...