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[T]o the extent that a purchaser, in the context of an instalment sale, obtains possession, the right of use and the right to collect the fruits of a property and also assumes the risk of loss … [it] will be able to claim capital cost allowance when the purchaser takes possession of the property. … [T]he vendor will have disposed of the property at the time the purchaser obtains possession of it, the right of use and the right to collect its fruits. ...

6 January 2009 External T.I. 2008-0289341E5 F- EET- Règles transitoires-- summary under Salary Deferral Arrangement Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Salary Deferral Arrangement no grandfathering under 1986 transitional rule After quoting the transitional rule for the introduction of the salary deferral arrangement rules, generally effective July 1, 1986 except regarding inter alia deferred amounts (“under an agreement in writing made before February 26, 1986”) “in respect of … services rendered by the taxpayer after June 1986, where the taxpayer is obliged to defer the receipt of the amount and cannot cancel or otherwise avoid that obligation,” CRA found that the contracts presented were not grandfathered given that they ” were not signed before February 26, 1986” and “there is no evidence that the taxpayer had an obligation to defer receipt of an amount and could not cancel or otherwise avoid that obligation.” ...

In such cases, and based on … Fries … those amounts will not be required to be included in the taxpayer's income since they do not represent income from a source in Canada. ...

. … [T[he CRA's position is also to accept advance payments made by individuals in anticipation of a reassessment under the Act. … [U]nder subsection 152(3), the fact that no assessment has been made does not affect the taxpayer's liability for Part I tax. ...

CRA noted that technically, in order for the executor to claim a s. 146(8.2) deduction in the terminal return for the excess contribution, there was required to be “a payment from the RRSP in respect of undeducted premiums of the taxpayer … received by the taxpayer in the year,” but then stated: [T]he CRA generally accepts that an amount deemed to be received by a deceased annuitant under subsection 146(8.8) and included in the annuitant’s income for the year of death under subsection 146(8) … should be treated as a payment received by the annuitant for the purposes of subsection 146(8.2). ...

21 June 2006 External T.I. 2006-0170311E5 F- Revenu d'une SEC- Indien inscrit-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 location of business activities and customers most relevant to situs of business income from partnership with status Indian partners except where the partnership has an investing business Regarding whether income and distributions from a limited partnership for limited partners who are status Indians is exempted, CRA stated: Based on [Southwind] … the two most important factors in connecting business income to an on- or off-reserve location are the location where the business activities are carried on and the location of the business' customers. However, where the business of the partnership can be considered to be investing … the connecting factors set out in Recalma v. ...

. … The Canada Health Act defines the term "medical practitioner" as "a person lawfully entitled to practise medicine in the place in which the practice is carried on by that person". … [W]e are not aware of any federal or provincial legislation that would allow guidance counsellors certified as psychotherapists or psychotherapists to practise medicine in Quebec. ...

. … … Pollon determined that such [hatchery] activity did constitute farming for the purposes of the Act. ...

After finding that the allowances were not taxable under s. 5(1) or s. 6(3), CRA went on find that they were non-taxable as not being income from a source, stating: We also refer you to … Fries … where the [Supreme] Court determined that an amount must come from one of the sources listed in the Act to be taxable. ...

In finding that the cost of the land could not be bumped under ss. 87(11)(b) and 88(1)(d), CRA noted: … IT-481... [states], " If a taxpayer acquires land on which there is standing timber (for example, freehold timberlands), such property is a timber limit.” and “Unlike land on which is located a property which qualifies for inclusion in one of the classes in Schedule II of the Regulations, land which is acquired as a part of a timber limit is depreciable under Schedule VI of the Regulations and does not exist as a separate property for purposes of the Act.” ...