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In rejecting an argument that Bco was not excluded from being an "eligible production corporation" by virtue of being a corporation indirectly controlled by Her Majesty in right of a province, because Her Majesty in right of a province is not a taxpayer for the purposes of the Act and does not have taxable income, 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. … Furthermore, we are of the view that the exemption from tax under Part I of the Act referred to in paragraph (d) of the definition of "eligible production corporation" … 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. ...

Regarding a bank loan received by Dco whose proceeds are used by it to make an interest-free loan to the LPs, CRA stated: [T]he comments in … S3-F6-C1, [paras. 1.54, 1.55] could apply in the partnership context …. ... Regarding the bank loan instead being made to Aco which uses the proceeds to directly or indirectly make an interest-free loan to the LPs (e.g., making such loan to Dco which, in turn, makes interest-free loans to the LPs, or to Bco, with back-to-back interest free loans made all the way down the stack), CRA stated: [I]n light of … Canadian Helicopters, the fact that the taxpayer's income is derived from dividends from stacked corporations should not be a factor that … prevents a taxpayer from relying on the direct use of borrowed funds exception to make an interest-free loan. [I]t would be necessary to assess … whether the interest-free loans made by Aco to the LP, Bco or Dco … affect Aco's ability to earn income. ...

CRA stated: As confirmed … in Howson … subsection 75(2) does not apply to loans to trusts. However … this position applies only if the loan is independent of the terms of the trust. … The issue is … whether, legally, it is a loan rather than a contribution to the capital of the trust and whether the loan is independent of the terms of the trust. ...

31 May 2000 External T.I. 2000-0009695 F- FRAIS MEDICAUX-PREPOSE A PLEIN TEMPS-- summary under Paragraph 118.2(2)(b) Summary Under Tax Topics- Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(b) meaning of “one full-time attendant … for the full-time care of the individual” An individual received home care for 24 hours a day from an attendant for tasks such as getting up, washing, and preparing meals. ... In the course of a general discussion regarding whether the test of "one full-time attendant … for the full-time care of the individual" was satisfied, the Agency stated: [T]he expression "one full-time attendant" is not intended to mean one attendant only looking after the patient on a continuous basis but rather several attendants could be utilized over a specific period of time so long as there is only one attendant for any given period of time. … [T]he expression “one full-time attendant … for the full-time care of the individual” … does not impose a minimum period of time during which care must be provided by a particular attendant. ...

. … Where a taxpayer has an alternative minimum tax balance to carry forward … CRA … will agree to consider the taxpayer's request to reduce tax deductions at source for one of the years to which such balance can be carried forward. ...

. … … In your opinion, it would be appropriate... to divide … the shares into two lots of equal value. ...

In finding (contrary to an earlier position) that their respective co-ownership interests could constitute qualified farm property, CRA stated: [T]he term "property" is defined very broadly in subsection 248(1) and … includes an undivided interest of a co-owner in an immovable. … Consequently … an undivided interest in an immovable is, for the purposes of the Act, included in the expression real or immovable property in subsection 110.6(1). ...

CRA stated: Corporation B's activities are limited to the provision of services on behalf of others as a subcontractor and … the profits earned by Corporation B are not manufacturing and processing profits in Canada. …. However … it is possible that the subcontracting costs paid by Corporation A to Corporation B could be included in the "cost of manufacturing and processing labour" as defined in [Reg.] 5202 …. ...

CRA stated: Corporation B's activities are limited to the provision of services on behalf of others as a subcontractor and … the profits earned by Corporation B are not manufacturing and processing profits in Canada. …. However … it is possible that the subcontracting costs paid by Corporation A to Corporation B could be included in the "cost of manufacturing and processing labour" as defined in [Reg.] 5202 …. ...

X commences to use his condominium exclusively for personal purposes, would he be able to use the s. 45(3) election to defer the taxation of the capital gain until the actual sale of his property if he designates the condominium as his principal residence – and would the answer change if Mr. ... However … where Mr. X … used the property entirely for the purpose of earning income and … at a later time began to use it exclusively for personal purposes … the taxpayer would be able to rely on the subsection 45(3) election if subsection 45(4) does not apply and the condominium becomes the taxpayer's "principal residence" …. ...