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A), who hold 80% and 20%, respective interests in, and devote themselves full time to the business of, a general partnership ("SENC"), transfer 1% of their units to a corporation whose common shares are owned by them on an 80% /20%.basis – and they and the two other employees become employees of the corporation. ... CRA stated: [Our] long-standing position … is that subsection 103(1) or (1.1) could apply if the allocation of partnership income does not take into account the contribution of each partner. … … [W]e are of the view that, on the face of it, the allocation of income does not take into account the contribution of each partner. Consequently … the Agreement could result in the application of subsections 103(1) or 103(1.1). ...

After assuming that the corporation was a “common carrier” (as referenced in Reg. 1104(2)), which CRA described as “a person who carries on the business of providing, for consideration, a service of transporting property or persons from one place to another and who generally offers its services to the public,” CRA stated: [P]roperty described in subparagraph (h)(ii) of Class 1 …, that is, property acquired after May 25, 1976, may be included in a railway system. By virtue of paragraph (a) of Class 4 … property that would otherwise be included in another class in Schedule II, consisting of a railway system or part thereof, except automotive equipment not designed to run on rails or tracks, that was acquired after the end of the taxpayer’s 1958 taxation year and before May 26, 1976, is to be included in that class. After reviewing the history and overall context of the regulatory provisions dealing with the capital cost allowance of assets in the railway industry, it is our opinion that the post-1958 year-end acquisition test in paragraph (a) of Class 4 … should relate only to non-railway automotive equipment. … [Thus] a railway system acquired prior to 1958 is depreciable property that falls within Class 4 …. ...

18 December 2009 External T.I. 2009-0313121E5 F- Sommes reçues par un associé qui se retire-- summary under Paragraph 96(1.1)(a) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1.1)- Paragraph 96(1.1)(a) s. 98.1(1)(a) applies where an agreement to make a payment in compensation for partnership goodwill, cf. where agreement to allocate income Upon the taxpayer’s withdrawal from a partnership, the partnership agreement (the “Original Agreement”) provided for the payment to him or her of lump sum amounts, equal to an average of the former partner’s annual partnership income (or ½ that sum in some circumstances), to be paid as compensation for a share of the partnership goodwill. Respecting whether s. 96(1.1) applied, CRA stated: [W]e do not believe that the compensatory provision in the Original Agreement can help us determine the nature of the amounts you received … [and] it is an agreement, written or unwritten, between a person who ceases to be a partner and the other members of the partnership that determines which of subsection 96(1.1) or section 98.1 applies. … [I]f a person who ceases to be a partner, demonstrates that the person contributed to the creation of goodwill and receives payments in respect thereof, the payments could be consideration for the former partner's rights to partnership property and would, therefore, be payments of capital. … … A member who ceases to be a member of a partnership has an income interest in the partnership under subsection 96(1.1) if, inter alia, all the members agree to allocate a portion of the partnership's income to the member who has ceased to be a member of the partnership. ...

However, a foreign educational institution that is [so] listed … will be recognized as a "post-secondary educational institution" …. However, it is the RESP promoter's responsibility to ensure that educational assistance payments under the plan are made in accordance with the conditions of registration set out in paragraph 146.1(2)(g.1). … … If a promoter wishes to obtain confirmation that a foreign educational institution is recognized for the purposes of section 146.1, it may make a request to the following address: …. ...

Our understanding of your situation is that the estate has been terminated …. Since it cannot be reopened, the amount … was received directly by the heirs. In this case, it is the heirs who must include the amount so received … in computing their income pursuant to paragraph 56(1)(a). ...

. … Consequently, the amount of sales tax would not reduce the amount received from this plan, which is otherwise taxable. … [T]he payment of sales tax on wage-loss insurance premiums by the employer [would not] represent a contribution by the employer under the wage-loss insurance plan for the purposes of determining whether a wage-loss insurance plan is a plan to which an employer has contributed for the purposes of paragraph 6(1)(f). … [I]f the employee has a contractual or legal obligation to pay all wage-loss insurance premiums, the employer's payment of sales tax on such premiums would not make the benefits from the wage-loss insurance plan taxable. However … the employer's payment of sales tax on insurance premiums [is] a taxable benefit to the employee pursuant to paragraph 6(1)(a) …. ...

Aco will be able to deduct the portion of the periodic amounts of the consideration relating to the use of the property …. By contrast, the portion of the periodic amounts of the consideration relating to the acquisition of a purchase option on the Vehicle should be considered as expenditures of a capital nature for the acquisition of a capital property. … To the extent that Aco exercises its purchase option … Aco's cost of the Vehicle pursuant to subsection 49(3) will be the sum … paid in accordance with the exercise price … plus the adjusted cost base of the option, which will be the portion of the consideration paid that is attributable to the acquisition of that option. ...

. … Furthermore, if the disability option clause is added to the contract, it will be necessary to determine whether that amendment will result in a disposition of the life insurance policy. … [Under] the definition of “disposition” in subsection 148(9) … there could be a disposition of that interest by operation of law only … [as to which] it must be determined whether the change to the existing contract results in the creation of a new contract under the Civil Code of Quebec. … In addition, paragraph 148(10)(d) provides that a policyholder will be deemed not to have disposed of or acquired an interest in a life insurance policy as a result only of the exercise of any provision of the policy. ...

Therefore, all facts must be analyzed to determine whether a portion of an amount allocated to a beneficiary of a trust is split income …. Where, in a particular taxation year, a portion of an amount included in the income of a beneficiary of a trust by virtue of subsection 104(13) satisfies the conditions for the application of clause (c)(ii)(C) … while another portion does not satisfy those conditions … only that portion of the amount that meets [those] conditions … must be included in the calculation of split income for that beneficiary. ...

CRA responded: Subject to subsections 49(3) and 49(3.1), subsection 49(1) provides that, for the purposes of Subdivision c … the granting of an option represents a disposition of property whose adjusted cost base is nil. … Where the landlord receives a payment during the term of a lease with a bargain purchase option … the landlord must allocate a portion of that amount to the lease and another portion to the purchase option, where that option has a value. … [A] method of allocating a payment between the lease and the proceeds of disposition of the option that unduly defers the inclusion of the rent in the lessor's income will not give an accurate picture of profit. ...