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15 June 2012 External T.I. 2012-0434761E5 F- Dons liés à une police d'assurance-vie-- summary under Total Charitable Gifts Summary Under Tax Topics- Income Tax Act- Section 118.1- Subsection 118.1(1)- Total Charitable Gifts gift if pay policy premiums following assignment of policy to charity, but not by virtue of designating charity as policy beneficiary Regarding gifts to registered charities by means of a life insurance policy of which the donor is the policyholder and the insured, CRA stated: [Such] individual … can designate a registered charity as a beneficiary (revocable or irrevocable) of the benefit payable under the policy in the event of death. ... Since the individual remains the holder of the life insurance policy and is responsible for the payment of premiums to the insurer … the payment of the premiums by the individual does not constitute a gift …. However, by virtue of subsections 118.1(5.1) and (5.2), the payment by an insurer to a registered charity following the death of an individual will be deemed to be a gift that the individual made, immediately before the death, to the registered charity, to the extent that all the conditions of subsection 118.1(5.1) are satisfied. … If, following the assignment [of the policy to the charity], the individual continues to pay the policy premiums directly to the insurance company at the request of the registered charity or with its consent, the individual will be considered to have made a gift qualifying for the charitable donations tax credit, in the same manner as if the individual had donated money to the charity to enable the charity to pay premiums on the assigned life insurance policy. ...

21 July 2011 External T.I. 2010-0359171E5 F- Montants forfaitaires- retraités-- summary under Death Benefit Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Death Benefit payment in lieu of cancelled term life insurance policy made to employee’s estate is death benefit – but s. 6(4) or 6((1)(a) income if paid before retired employee’s death Following the termination of a group term life insurance policy for the benefit of retired employees, their former employer (Taxpayerco): (1) may decide to pay, to the estate of the retiree or specifically designated beneficiaries, an equivalent amount ("lump sum") to the death benefit initially provided for in the abandoned group life insurance policy; or (2) may decide to pay the lump sum directly to a retiree prior to the retiree’s death. Respecting the first scenario, CRA stated: [T]he definition of [death benefit] … is broad enough to include the lump sum that Taxpayerco proposes to pay on the death of a retiree. ... Respecting the second scenario, CRA stated: [A]ny amount paid to a retiree by Taxpayerco should be included in computing the retiree’s income under either section 5 or section 6 … [as] the payment … arises necessarily from the retiree’s employment with Taxpayerco. ...

CRA responded: [B]ased on … 2003-0006305 … and the rights, privileges, conditions and restrictions attaching to the Class B Opco shares (and taking into account in particular that the right to dividends of such Class B shares would be subject to the discretion of the board of directors and that such shares would not give rise to the right to share in the remainder of Opco's assets in the event of liquidation), it is possible that the safe income on hand realized by Opco from the time of the issuance of the Class B Opco shares may be fully allocated to the Class A shares of the capital stock of Opco. This is the position … in … 2002-0158885. ...

In responding negatively, CRA stated: [T]he amounts paid … do not satisfy the definition of "qualifying amount" … because they are not received pursuant to an order or judgment of a competent tribunal, an arbitration award or a contract by which the payor and the individual terminate a legal proceeding. The[se] agreements … are the result of a finding by the parties that there was a need to review the salary structure for certain job classes. ... As a result, employees will not be eligible for the treatment provided under sections 110.2 and 110.31 …. ...

. … [I]t is necessary to look for the presence of a certain number of supervisory indicators … including … mandatory presence at a workplace, more or less regular work assignment, imposition of rules of conduct or behaviour, requirement for progress reports and control of the quantity or quality of work performed. … [I]t would appear that the relationship between the medical residents and the health care facility is one of employer-employee. ...

22 September 2010 External T.I. 2010-0373041E5 F- Résidence principale-- summary under Paragraph (e) Summary Under Tax Topics- Income Tax Act- Section 54- Principal Residence- Paragraph (e) holding land within ½ hectare area under separate title does not preclude exemption applying to such adjacent land The correspondent sold two pieces of land adjacent to the land on which the individual’s principal residence was located to an arm’s length purchaser that, together with the retained land, totaled less than one-half hectare. CRA stated: Fourt … held … that the mere fact of holding separate title to land adjacent to the title to the land subjacent to the housing unit does not preclude the entire area not exceeding one-half hectare from qualifying for the principal residence exemption to the extent that the facts demonstrate that the immediately contiguous land may reasonably be regarded as contributing to the use and enjoyment of the housing unit as a residence. If that is your case, you may have disposed of only part of a property that qualifies as your principal residence and you may be able to designate the land as your principal residence …. ...

2 June 2010 External T.I. 2009-0343381E5 F- Frais de préposé aux soins-- 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) behavioural and cognitive therapy of autistic child 35 hour per week likely was not “care” A mother of an autistic child, who qualifies for the credit for mental impairment in subsection 118.3(1), hired an applied behaviour analysis therapist to intellectually stimulate her child, and who cares for the child 35 hours a week, using an individual analysis teaching methodology to stimulate cognitive skills on a daily basis and increase the child’s autonomy – as well as applying behavioural strategies. CRA stated: [Such] expenses … cannot be characterized as for "care" within the meaning of paragraph 118.2(2)(b) since what is involved is more a matter of there being a learning endeavour in order to meet the personal needs of the person with an impairment than of assisting that person in daily activities that the person cannot perform on the person’s own because of the person’s impairment. However … if the therapist's expenses satisfy all the conditions of application of one of paragraphs 118.2(2)(a), (e), (I.9) or (I.91), the therapist's fees could then give rise to an entitlement to the tax credit …. ...

X in the hypothetical situation …. The inapplicability of this provision arises from … the terms of the loan [being] determined independently of the terms of the trust indenture, as confirmed … in Howson …. ...

25 April 2008 External T.I. 2008-0274401E5 F- Crédit d'impôt pour enfant-- summary under Paragraph 118(1)(b.1) Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b.1) meaning of "ordinarily reside" and "throughout the … year" Regarding a query as to the meaning of "ordinarily reside" and "throughout the … year" in s. 118(1)(b.1), CRA stated: Thomson … held that a person is ordinarily resident at the place where in the ordinary course of his life he regularly, normally or customarily lives. … [S]ubsection 118(9.1) states that in the case of a child who in a taxation year is born, adopted or dies, the reference to “throughout the taxation year” in subparagraph 118(1)(b.1)(i) is to be read as a reference to “throughout the portion of the taxation year that is after the child’s birth or adoption or before the child’s death”. ...

. … There may, however, be situations where no period of service is taken into account for the purpose of determining the benefits payable … for example, in the context of a long-term disability insurance plan whose coverage comes into effect when the employee is hired and whose benefits depend on the employee's annual salary at the time the benefit period begins. ... If, at that time, the Status Indian's employment income is 40% exempt, then this percentage will also apply to disability insurance benefits. … [T]here may be situations where extenuating circumstances may make it appropriate to consider a longer period …. ...