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7 September 2016 External T.I. 2014-0563781E5- Articles 10 and 11 of Canada-UK Treaty-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 limited partners of an LP can deal at arm’s length with a Canadian subsidiary of the LP A UK corporation (“GP Co”) is the general partner (with a 1% interest) of a UK limited partnership which is fiscally transparent for UK purposes and a partnership for ITA purposes (“UK LP” – all of whose partners are non-residents), and the Limited Partners include LP1 and LP3, which provide benefits under a “recognized pension plan” (as defined in Art. 10, para. 4 of the Canada-UK Treaty) and own 7% and 11% partnership interests, and LP2, a UK corporation owning a 19% partnership interest. ... [W]e will consider GP Co to control Holdco and Canco. … Folio S1-F5-C1 [states] “when a partner is not in a position to control a partnership and that partner has little or no say in directing the operations of the partnership, it is generally recognized that the partner is dealing at arm's length with the partnership.” … By analogy, you reason that a partner who is considered to be dealing at arm’s length with a partnership should also be considered to be dealing at arm’s length with the corporation controlled by the partnership. ...

CCRA responded: [A]n outstanding deposit [which] is an amount recorded on deposit in the depositor's accounts but not yet cashed by the bank or recorded in the depositor's bank account … can only increase the balance in the bank account to which the deposit relates or reduce the related bank overdraft. … [O]utstanding cheques … are not in themselves loans or advances since the remittance of a simple cheque is not a payment. ...

. … [A]ll decisions of a commercial nature (opening of accounts, special agreements, price lists, discounts, promotions, etc.) are made in Quebec and … employees located in Ontario do not have the general authority to contract on behalf of Canco. …[A]ll merchandise and promotions for Canco's customers are shipped from Canco's main warehouse in Quebec …. ...

The executive, at the earlier of termination of employment or attaining 65, is entitled to the account balance as a lump sum, or in 10 annual instalments – and also (outside of the plan) to an amount equalling 24 months’ base salary plus an amount in lieu of pension and automobile benefits. ... The CRA generally takes the position that supplementary pension benefits will be considered reasonable if: the terms of the plan are substantially the same as those of the RPP that applies to the same beneficiaries to whom the plan applies; and the benefits that can be paid under the plan are the same as the benefits that would have been paid under the RPP but for the defined benefit or money purchase limit. … [T]he basic contribution component of the Supplemental Plan appears to be largely consistent with the CRA’s general position outlined above. … However, the bonus contribution and vacation pay contribution components of the Supplemental Plan, as well as the Retirement Allowance Plan, appear to be primarily motivated by tax deferral considerations …[and] would most likely constitute an SDA. ...

. … Paragraph 5(b) provides that Canada shall allow a deduction from Canadian tax (i.e., a foreign tax credit) on items of income governed by paragraph 5. ... As a result, the foreign tax credit provided is limited to the lesser of the tax allowed by the Tax Convention and the tax levied by the United States on non-citizens. … Since paragraph 5 of Article XXIV does not contemplate Canada providing tax relief other than that discussed above, it is our view that a subsection 20(12) deduction cannot be taken where paragraph 5 of Article XXIV applies. ...

. … 460354 Ontario Inc. (92 DTC 6534) and Hadi Saraf … (94 DTC 6229)…[involving] the Ontario Business Corporations Act, held that an assessment is an administrative action and therefore a dissolved corporation may be assessed or reassessed, provided the relevant time limit has not expired. ...

Where such a general partner is a wholly-owned subsidiary of the sole limited partner, it is possible that the limited partner has " de facto " control over the limited partnership, or that the general partner is in a relationship of subordination to the limited partner, in which event the limited partner would not deal at arm's length with the limited partnership (unless Regulation 1102(20) applied). ...

In finding that the value of the temporary lodging provided by the Employer should be included in computing the employees’ income under s. 6(1)(a), CRA stated: [F]or subparagraph 6(6)(a)(i) to apply … the duties performed by the employee at the special work site [must be] of a temporary nature…. ... The fact that the duration of employment is uncertain as a result of market conditions does not, on its own, result in temporary employment. … [S.. 6(6)(a)(ii) is unavailable as] generally, a location is considered remote if the nearest established community of 1,000 or more is at least 80 kilometers (50 miles) by the most direct route normally taken in the circumstances. ...

9 March 2015 External T.I. 2012-0469761E5 F- Rights or things-- summary under Subsection 70(2) Summary Under Tax Topics- Income Tax Act- Section 70- Subsection 70(2) right to a trust distribution to be paid out of a dividend declared but not paid by a trust investment A corporation wholly-owned by a discretionary non-testamentary trust (with an individual, his spouse and children as beneficiaries) declares a dividend, with the trustees then resolving that the trust will pay the dividend on receipt to the individual – who dies before the dividend is received by the trust. ... CRA stated (TaxInterpretations translation): [A]n amount which a taxpayer has the right to receive at the moment of his or her death and whose value is determinable can constitute a right or thing under subsection 70(2) even if it is not payable ["exigible" – also translatable as "due"] at the moment of death because it is subject to a condition. ...

In finding that the incentive was interest which should be reported on a T5 information slip, CRA stated that to be interest, an amount …must be calculated on a day-to-day accrual basis, …must be calculated on a principal sum…, and … must be compensation for the use of the principal sum…. ... The bonus is being paid as "an incentive… ". The result of leaving the money on deposit is that the credit union would have use of the deposited money. ...