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CRA responded: Question 1 – Broad class of persons The phrase “a broad class of persons” … would generally encompass a large group of persons dealing with a financial institution at arm’s length who have been offered the same incentive without regard to tax considerations or their other personal or financial circumstances. … For example, an incentive offered by a financial institution to all clients who invest or maintain registered and non-registered accounts at a specific minimum dollar amount would generally be considered to be offered to a broad class of persons. … [W]hether an incentive offered only to a “select group” of clients would qualify for the exception would depend on the size of the group relative to the financial institution’s client base as a whole as well as on the particular criteria used to select eligible investors. ... Question 2 – Commercially reasonable In general terms, we consider reasonable incentive programs of the type frequently offered by financial institutions, such as moderate fee rebates or bonus interest payments, to be offered in a “normal commercial or investment context” in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly (described in this letter as commercially reasonable). … [F]actors indicating that an incentive program is not commercially reasonable would include disproportionate benefits relative to investment size, parties acting in concert and other commercially unreasonable behaviour that suggests a main purpose of the arrangement is to allow the investor to benefit from the registered plan’s tax exemption. Question 3 – Monetary value of incentive We consider the value of the incentive relative to the amount invested to be a significant factor in determining if an incentive program is commercially reasonable. ...

17 April 2001 External T.I. 2001-0074915 F- Fonds commun de placement- Disposition-- summary under Disposition Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Disposition change in taxable account through which MFT units are held does not entail their disposition Regarding whether there is a disposition when a taxpayer transfers mutual fund units held in a taxable account with one financial institution to taxable account at another financial institution, so that there is a change in the administrator, CCRA stated: To the extent that a change in the administrator of an account in which mutual fund units are held does not entitle the owner of such units to proceeds of disposition of property and does not result in a change in the beneficial ownership of such units … such a change generally does not constitute a … “disposition” …. ...

We consider that the following factors would be relevant in making such determination: • 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. ...

. … [W]e do not know whether the compensation paid for the Internet fees represents an allowance or a reimbursement of actual expenses incurred. … If it is … a reimbursement of actual expenses … [and] the facts show that this Internet access is essential for the employees to perform their employment duties, we are of the view that it is unlikely that a significant taxable benefit will result to the employees from the reimbursement of the Internet and modem fees. In such a case, the reimbursement would not be included in employment income. … [S]upplies [under s. 8(1)(i)](iii)] would not include the cost of tools or equipment or amounts paid for a cell phone connection or communication licence fee. ...

CRA responded: In general, a request for a revision to capital cost allowance claimed on property held by a partnership may be granted if all the conditions in paragraph 10 of … IC84-1... are satisfied by all members of the partnership. ... Such request will not be allowed … where … the Minister has issued a notice of determination … to one or more members. ...

19 November 2009 External T.I. 2007-0257251E5 F- Assurance-vie-- summary under Subsection 15(1) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(1) s. 15(1) benefit where sub is policyholder and premium payer and parent is beneficiary – but not for reverse The parent corporation is the beneficiary of a life insurance policy while its subsidiary is the policyholder and pays the premiums. ... The above interpretation represents a change in position from …. 2004-006546 … and will apply as of calendar year 2010. … [W]here a parent corporation pays the premiums for a life insurance policy that it owns and of which the subsidiary is a beneficiary, there is no benefit to the shareholder under subsection 15(1). ...

22 January 2020 External T.I. 2014-0559281E5 F- T5008-- summary under Subsection 49(1) Summary Under Tax Topics- Income Tax Act- Section 49- Subsection 49(1) writing of call option (with deemed nil ACB) is reported as having nil “cost” on T5008 Respecting the application of s. 49(1) to the writing and sale on an exchange of a naked call option and the reporting of the “cost” of the option on the T5008 issued by the securities dealer, CRA stated: [W]here an option is capital property … subsection 49(1) … provides (subject to the application of subsections 49(3) and 49(3.1) … and the exceptions in paragraphs 49(1)(a) to (c) …) that the granting of an option is equivalent to a disposition of property having an adjusted cost base of nil … [so that] there is no need to allocate cost to the option. ...

23 December 2003 External T.I. 2003-0014655 F- article 125.5-- summary under Taxpayer Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Taxpayer province is a “taxpayer” exempt from tax In finding that the exclusion from “eligible production corporation” status where the corporation was “controlled directly or indirectly in any manner whatever by one or more persons all or part of whose taxable income is exempt from tax under [Part I]” applied to control (through another corporation) by the province, CCRA stated: … Braithwaite, 70 DTC 6001 … stated: “Her Majesty is just as capable … of being a "person taxable" as is an ordinary person … as is evidenced by the fact that there are various federal statutes that do impose direct and indirect taxes on Her Majesty in one way or another.” … We believe that Her Majesty in right of a province is a person and a taxpayer for the purposes of the Act. … [T]he exemption from tax under Part I of the Act referred to in paragraph (d) of the definition … refers not only to persons whose taxable income is exempt because of section 149 but also to persons whose taxable income is exempt because of, inter alia, the immunity from tax enjoyed by certain persons such as Her Majesty in right of a province. ...

CRA stated: [A]bsent novation of the debt … Canco's assignment of its debt receivable … would not constitute repayment of the debt by Debtco to Canco for the purposes of subsection 15(2.6). Since the debt would not be repaid as required under subsection 15(2.6), subsection 15(2) would continue to apply and the Part XIII tax imposed pursuant to paragraph 214(3)(a) would also remain. … If on the other hand, the debt was novated … section 245 may apply …. ...

29 September 2020 External T.I. 2018-0757501E5 F- Crédit pour intérêts sur les prêts étudiants-- summary under Section 118.62 Summary Under Tax Topics- Income Tax Act- Section 118.62 capitalization of interest on a novation would constitute its payment – but novated loan would be a new non-student loan A Quebec post-secondary student loan program provided for an initial 12-month “full exemption period” (in which the Quebec government paid the interest charged on the loan by the lender) and a subsequent six-month “partial exemption period” (during which the student borrower was required to pay interest on the loan balance). ... In addressing whether such capitalized interest qualified as being “paid” under a “loan made” under the Quebec financial assistance program so as to generate a credit under s. 118.62, CRA stated: … The mere addition of accrued interest to the principal amount of an original debt is generally not sufficient in itself to constitute a payment of such interest. If … the addition of interest to the principal … qualifies as a novation … the amount of interest will be considered paid when the novation occurs and will be eligible for the credit by virtue of section 118.62, if all the conditions set out in that section are otherwise satisfied. ...