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Accordingly … were Canco and Forco A to make the election … in determining Canco’s decline in qualifying revenue based on Forco A’s decline in qualifying revenue, Forco A would not have any qualifying revenue because it earns all of its revenue from persons or partnerships not dealing at arm’s length with it (Forco B). [Thus] … the election in paragraph 125.7(4)(d) would not work. In our view, the election in paragraph 125.7(4)(d) may not be made by a multi-tiered structure or chain of entities that are not dealing with each other at arm’s length. An election under another special rule under subsection 125.7(4) … may, however, be available … to allow an alternate method of calculating qualifying revenue for an eligible entity, such as the election for affiliated eligible entities in paragraph 125.7(4)(b). ...

CRA responded: The term "undeducted RRSP premiums" used in the calculation of the cumulative excess amount in respect of RRSPs … represents the undeducted premiums, at a particular time in a taxation year, that the individual has paid into RRSPs. That amount is calculated according to the following formula: H + I- J. Element J … represents the amount by which the total of the following amounts exceeds any amount deducted under paragraph 60(l) in computing the individual’s income. ...

CRA responded: [I]n determining whether a partnership (where that partnership exists), which is itself a partner of another partnership, is actively engaged in the activities of that other partnership … it is possible to take into account the degree of involvement of the partner in the activities of the partnership subject, inter alia, to the partnership agreements involved. … [S]ubject inter alia to the partnership agreements involved, the more Mr. V is involved in the management and/or day-to-day business of SENC-SV, the less likely it will be that SENC-V will be considered a specified member …. ... On the other hand … it would be possible to take into account the degree of involvement, among others, of the directors and employees of the corporation to verify whether the corporation actively engages in the partnership’s business. ...

If the tax credits reduce the undepreciated capital cost (UCC) of the LP’s depreciable property, in which taxation year should the LP make the deduction given that, on October 31, it does not know whether the limited partners will use the credits in question – and how can such information be obtained from numerous limited partners? CRA responded: [A] taxpayer is entitled to receive the amount of the Quebec capital tax credit that does not exceed the capital tax otherwise payable for the year, at the end of its taxation year … [and] is generally entitled to receive the Quebec ITC at the end of its taxation year. ... In this case, the assistance reduces the capital cost of the depreciable property that qualifies for it, and thereby the UCC of the classes to which the property belongs, in the LP's taxation year that ends on October 31 of the year following the particular year. … [A]n LP must make arrangements with its partners to provide [the required] information to the LP …. ...

. … Second, the replacement property must have been acquired for the same or similar use as the former property. If the former property is a secondary residence, this requirement could be satisfied if the new property qualifies as personal-use property …. The geographic location of the "replacement property" is generally not a determining factor …. ...

After noting that the (apparently Quebec) statutory provisions governing an IMB are similar to those governing a CBCA corporation, including providing that the IMB is a legal person (“personne morale”), has limited liability, except in relation to certain borrowings, has a board of directors and is governed by by-laws and resolutions – and the interests in it carry voting rights, CRA stated: [A]n IMB created under the XXXXXXXXXX qualifies as a corporation under subsection 248(1).However, paragraph 1100(26)(b) of the Regulations requires that each member of the partnership be a corporation described in paragraph 1100(26)(a) of the Regulations – that is a corporation whose principal business throughout a taxation year is: (i) manufacturing or processing; (ii) mining operation; or (iii) the sale, distribution or production of electricity, natural gas, oil, steam, heat or any other form of energy or potential energy – or another partnership described in paragraph 1100(26)(b) of the Regulations. … [B]ased on the limited facts provided … we cannot provide a definitive answer to this [latter] question. ...

After noting that NRCo was a foreign affiliate of Canco for s. 113 purposes, but instead was an FA of FP for s. 91 purposes, CRA stated: [A]ny FAPI of NRco would be included in the income of FP by virtue of subsection 91(1) … and would be treated as FAPI of CFA1 and CFA2 vis-a-vis their partnership interest in FP and such FAPI of CFA1 and CFA2 would be included in the income of Canco by virtue of subsection 91(1)... Such income inclusions in these entities would respectively increase the cost base of the shares of NRco owned by FP by virtue of paragraphs 53(1)(d) and 92(1)(a) …, the cost base to CFA1 and CFA2 of their respective partnership interest in FP by virtue of paragraph 95(2)(j) … and [Reg.] 5907(12)(a)(ii) [now Reg. 5908(10)], and the cost base to Canco of the shares of CFA1 and CFA2 by virtue of paragraphs 53(1)(d) and 92(1)(a) …. ...

Is CRA is bound by the presumption in s. 6 of the Act respecting the professional status and conditions of engagement of performing, recording and film artists (Quebec)- that for the purposes of that Act, an artist who regularly binds himself to one or several producers by way of engagement contracts pertaining to specified performances is deemed to practise an art on the artist’s own account – where the artist otherwise would be regarded as an employee? CRA responded: As stated in section 6 … the presumption has effect only for the purposes of that Act and therefore does not affect the purposes of the application of the Income Tax Act. Consequently … despite the presumption contained in section 6 … the tax status of performing, recording and film artists will be determined by the criteria usually applied by the CRA. ...

.- nature temporaire-- summary under Paragraph 6(6)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(6)- Paragraph 6(6)(a) application of 2-year posting test to determining whether "duties … of a temporary nature" In the course of a general discussion of the meaning of "duties … of a temporary nature," CRA stated: [W]here an employer offers its employees a contract of employment of less than two years but the possibility of renewal of the employment contract is known from the outset and/or if it often happens that the employees of this employer renew their employment contracts, it is unlikely that the duties of the employees will be of a temporary nature. … When the duration of a posting at a particular place of employment is not clearly indicated at the outset by the employee and the employer and that period actually lasts more than two years, it is generally considered that the work has never been of a temporary nature. … Where the employee and the employer do not clearly indicate the length of a posting at a particular work location, the intention of the parties to the effect that the assignment is temporary should be clearly demonstrated by other means to determine whether subsection 6(6) applies to the situation. ...

CRA responded: [W]here a person who is both a shareholder and an employee of a corporation receives a benefit from that corporation that is not available to other employees, … [CRA] generally considers that there is a presumption that the person has received that benefit as a shareholder. … CCA … could not be claimed for a capital expenditure related to a shareholder benefit because the property in question was not acquired for the purpose of gaining or producing income …. ...