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Pension Income Superannuation or pension benefit is defined in subsection 248(1) of the Income Tax Act (the “Act”) to include “... any amount received out of or under a superannuation or pension fund or plan...”, however, pension or pension plan is not defined in the Act. ... The Concise Oxford Dictionary, seventh edition, defines pension as a “... periodic payment made esp. by government, company, or employer, in consideration of past service or on retirement etc.; similar payment to person who is not a professed servant for good will, secret service, etc., or to artist, scientist, etc., to enable him to carry on work of public interest. ... Annuity Annuity is defined in subsection 248(1) of the Act to include “... an amount payable on a periodic basis whether payable at intervals longer or shorter than a year and whether payable under a contract, will or trust or otherwise;...”. ...

Selon le bulletin d'interprétation IT-519R2, une personne est une « personne à charge » si elle satisfait aux conditions suivantes: a) elle est l'enfant, le petit-enfant, le père, la mère, le grand-père, la grand-mère, le frère, la soeur, l'oncle, la tante, la nièce ou le neveu du particulier ou de son conjoint; b) elle a été à la charge du particulier pour sa subsistance à un moment donné dans l'année; c) elle a été résidente du Canada à un moment donné dans l'année; cette condition de résidence ne s'applique pas si la personne est l'enfant ou le petit-enfant du particulier ou de son conjoint La question de déterminer si les frais médicaux sont payés pour une personne à charge est une question de fait qui doit être examinée avec les faits et circonstances de chaque situation. ... Reçus: Le terme «services médicaux » n'est pas défini dans la Loi. ...

25 February 2021 Internal T.I. 2020-0871951I7- Deduction of annual union dues Unedited CRA Tags 8(1)(i)(iv), 8(5),153(1), 200(1) of the Income Tax Regulations Principal Issues: Whether the amount or percentage of annual union dues which relate to activities such as political and support for general social causes or issues and the non-payment of which does not affect a member’s status in the trade union, are deductible under subparagraph 8(1)(i)(iv) Reasons: Subparagraph 8(1)(i)(iv), Paragraph 8(5)(c) CRA PUBLICATIONS: RC4120 Employers' Guide- Filing the T4 slip and summary, IT-103R- Dues Paid to a Union or to a Party or Advisory Committee, 2007-0261121E5, 2009-0346331E5- association dues, 2016-0681161E5- deductibility of annual membership dues February 25, 2021 Brigitte Richer HEADQUARTERS Manager Income Tax Rulings Policy & Legislative Research Section Directorate Business Compliance Directorate Sandro D’Angelo Collections and Verification Branch- HQ (613) 410-9703 ATTN: Brigitte Richer 2020-087195 Re: Deduction of union dues This is in response to an email we received from Craig Mutter on November 23, 2020, and our discussion of January 14, 2021, (D’Angelo/Mutter), asking whether legislative changes made in Alberta’s Bill 32: Restoring Balance in Alberta’s Workplaces Act, 2020 (“Bill 32”), relating to annual union dues will have implications on the deductibility of those dues under subparagraph 8(1)(i)(iv) of the Income Tax Act (“Act”). ... Trade unions will have to indicate to its members the amount or percentage of union dues or fees that are attributable to each of two categories: o Category A – amount of union dues related to political activities, and includes amounts for general social causes or issues, charities, non-government organizations, or organizations or groups affiliated with or supportive of a political party (essentially amounts not related to core union activities) (“Category A dues”). o Category B – amount of union dues that relate to collective bargaining and representation of members, and other activities that are not included in Category A (“Category B dues”). ...

January 13, 2023 Greg Mayberry Intergovernmental Relations Advisor / Western Region HEADQUARTERS Partnerships Directorate Income Tax Rulings Directorate Provincial and Territorials Affairs Division Randa El-Kadi Service, Innovation and Integration Branch 2022-095653 Tax treatment of tuition reimbursements We have reviewed the limited information available on the Government of Manitoba website regarding the early childhood educator (ECE) tuition reimbursement. ... More specifically, the total amount of scholarship income may be eligible for a full scholarship exemption (and therefore, not subject to income tax), if the scholarship or bursary is received in connection with the recipient’s enrolment in an educational program in respect of which they are considered a full-time (FT) “qualifying student”* in the year, in the immediately preceding tax year or in the following tax year. * A “qualifying student” for a month in a tax year includes an individual who, in the month, is enrolled in a “qualifying educational program” (QEP) as a FT student at a “designated educational institution” (DEI). ... PT student can determine their scholarship exemption by completing the chart on the Canada Revenue Agency (CRA) webpage titled Scholarship Exemption – Part-time enrolment. ...

Subsection 39(1.1) applies if: “[…] because of any fluctuation after 1971 in the value of one or more currencies other than Canadian currency relative to Canadian currency, an individual (other than a trust) has made one or more particular gains or sustained one or more particular losses in a taxation year from dispositions of currency other than Canadian currency and the particular gains or losses would, in the absence of this subsection, be capital gains or losses described under subsection (1) […]” [emphasis added] Where subsection 39(1.1) applies, $200 is carved out from the calculation of capital gains and capital losses of the individual (see “C” and “F” in the formulas in paragraphs 39(1.1)(b) and (c), respectively) (the “$200 carve-out”). ... The Department of Finance (“Finance”), in the explanatory notes to subsection 39(1.1), refers to currency as “money”, but provides no further clarity on whether that is intended to include deposits: “EN October 2012 [S.C. 2013, c. 34 (Bill C-48)] — New subsection 39(1.1) of the Act is being added consequential to the removal from subsection 39(2) of the rule that reduces the net amount of an individual's gains and losses for a taxation year from certain foreign currency fluctuations by $200. ...

Pour XXXXXXXXXX, il s'agit d'un montant de XXXXXXXXXX $ par semaine versé au titre d'une allocation établie en fonction d'un relevé établissant les services requis par l'enfant qui vise à couvrir des services d'aide à domicile. ... Nos commentaires: L'article 79 de la Loi sur l'assurance automobile (Chapitre A-25) se lit comme suit: « 79. ... La société peut, dans les cas prescrits par règlement, remplacer le remboursement de frais par une allocation hebdomadaire équivalente. » Le règlement auquel on fait référence dans l'article 79 est le règlement 4.3 du Chapitre I de la Loi sur l'assurance automobile du Québec qui se lit comme suit: 4.3 Sauf dans le cas où la Société assume les frais d'hébergement d'une victime dans un établissement, le montant du remboursement des frais de l'aide personnelle à domicile peut être remplacé par une allocation hebdomadaire équivalente, à la condition que la victime fournisse à la Société les pièces permettant d'identifier la personne qui rendra les services d'aide personnelle à domicile et attestant les frais pour ces services. ...

De l'ensemble des XXXXXXXXXX $ reçus de ses commanditaires, SÉCOM a reçu XXXXXXXXXX $ de D LTÉE qui possède ainsi XXXXXXXXXX % des parts de SÉCOM. ... X pour la somme de XXXXXXXXXX $. M. X est un résident canadien aux fins de la Loi. ... Au XXXXXXXXXX, le bilan de OPCO indique que le montant du capital-actions émis et payé s'élève à XXXXXXXXXX $. ...

Reference is made to our interpretation letter # 2001-0069497 where the term "deductible" was defined as "capable of being deducted". ... In our interpretation letter # 2001-0069497, we indicated that the term "deductible" generally means "capable of being deducted". ... Based on the facts described above, it is our opinion that an amount of $XXXXXXXXXX was permitted a deduction and was therefore deductible in computing Mr.A's income for the 1997 taxation year, as determined by the application of the formula in paragraph 60(b) of the Act, that is: Amount deductible = A- (B + C) Where A= The total of support amounts paid after 1996 and before the end of the year by the taxpayer. ...

In such circumstances, Article IX(2) provides that the Other Contracting State shall make an appropriate adjustment to the amount of tax charged on the profits of the Associated Enterprise to relieve the Double Taxation (“Corresponding Adjustment”) (footnote 4): “ As a rule, profits derived by an enterprise of a contracting State are taxable only by the contracting State in which the enterprise has its residence (Art. 7(1)). ... However, Art. 9 allows such a rewriting of accounts (reallocation of profits) to be made only according to the arm’s length principle […] Art. 9 does not create any legal basis for such rewriting of accounts. ... For that reason, the scope of Articles IX(2) and (3) is limited to the transaction or series of transactions undertaken by both enterprises in each of the Contracting States in breach of the Arm’s Length Principle (“Disputed Transaction”): “Art. 9 differs from Art. 7 and the other MC (Model Convention) distributive rules in that it deals with the relations of two States of residence and the taxation of legally independent taxpayers, each of them by his State of residence […] Art. 9 is designed to avoid economic double taxation. ...

That appears to be the case for Internal Revenue Code § 7874 provides: (f)Special rule for treaties Nothing in section 894 or 7852(d) or in any other provision of law shall be construed as permitting an exemption, by reason of any treaty obligation of the United States heretofore or hereafter entered into, from the provisions of this section. ... No. 100-647, 102 Stat. 3342.There it provided that certain amendments made by the Tax Reform Act of 1986, including those made by its title VII (of which § 59(a)(2) was a part), “shall apply notwithstanding any treaty obligation of the United States in effect on the date of the enactment of the [1986 Tax] Reform Act.” Id. § 1012(aa)(2) (codified at 26 U.S.C. § 861 note) (emphasis added). ...