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6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Subsection 1219(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 1219- Subsection 1219(1) CCA is not an outlay or expense, and cannot qualify as CRCE A corporation implementing a Canadian renewable and conservation expenses (CRCE) project that uses landfill sites, and injects them with bacteria to produce recoverable gas, puts a structure (pipes) into the ground to recover the gas and also uses other equipment such as computers. ... In fact, CCA is a deduction that paragraph 20(1)(a) … and the Regulations allow to offset the capital cost of acquiring a property. Absent these provisions, such capital cost would otherwise be non-deductible under the terms of paragraph 18(1)(b) …. ...

6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Paragraph 20(1)(a) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(a) CCA is not an expense incurred In finding that CCA claimed by a corporation on equipment used in a Canadian renewable and conservation expenses (CRCE) project did not qualify under Reg. 1219(1) as “an expense incurred by a taxpayer,” CCRA stated: CCA claimed by a taxpayer under paragraph 20(1)(a) of the Act would not be an ""expense incurred by a taxpayer". In fact, CCA is a deduction that paragraph 20(1)(a) … and the Regulations allow to offset the capital cost of acquiring a property. Absent these provisions, such capital cost would otherwise be non-deductible under the terms of paragraph 18(1)(b) …. ...

15 November 2002 Internal T.I. 2002-0162427 F- Price Adjustment Clause & 85(7.1)-- summary under Paragraph 85(1)(e.2) Summary Under Tax Topics- Income Tax Act- Section 85- Subsection 85(1)- Paragraph 85(1)(e.2) significant FMV shortfall suggested that a benefit was desired to be conferred Madame exchanged her Class A shares of the corporation for Class D shares having a redemption amount which CCRA subsequently determined was substantially less than the FMV of the Class A shares, and filed a s. 85(1) rollover election respecting this exchange. ... In finding that s. 85(1)(e.2) likely was applicable unless the TSO chose to respect a price-adjustment clause, the Directorate stated: [I]t is clear that the result of the transaction was that Madame conferred a benefit on Monsieur. … [Furthermore] it seems reasonable … to conclude that Madame desired to confer a benefit on Monsieur since, as sole director of the Corporation, it was she who chose to set the redemption value of the Class D shares at an amount lower than the FMV of the Class A shares transferred in consideration. ...

15 November 2002 Internal T.I. 2002-0162427 F- Price Adjustment Clause & 85(7.1)-- summary under Subsection 85(7) Summary Under Tax Topics- Income Tax Act- Section 85- Subsection 85(7) amended s. 85(1) election must be filed if price-adjustment clause applied Madame exchanged her Class A shares of the corporation for Class D shares having a redemption amount which CCRA subsequently determined was substantially less than the FMV of the Class A shares, and filed a s. 85(1) rollover election respecting this exchange. ... After finding that s. 85(1)(e.2) likely was applicable unless a price-adjustment clause was applied, the Directorate indicated to the TSO: … [If] you decide to recognize the price adjustment clause … the taxpayer must file an amended election to give effect to the price adjustment clause. ...

2021 Ruling 2020-0868661R3 F- Section 84.1 – Leveraged Buyout-- summary under Paragraph 251(1)(c) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) ruling that buyout was an arm’s length transaction The shares of Holdco- which holds real estate that it leases to Opco (carrying on a Canadian active business) – are held by three unrelated individuals: Mr. ... X and [Newco] are dealing with each other at arm’s length” – and the body of the ruling letter noted that representations were submitted to this effect. ...

16 June 2014 STEP Roundtable, 2014-0522971C6- STEP CRA Roundtable – June 2014- Question 3-- summary under Subsection 93.2(2) Summary Under Tax Topics- Income Tax Act- Section 93.2- Subsection 93.2(2) deemed share classes of LLC with Manager carry The "formula" for the equity interests in a U.S. ... For example, if all of the equity interests of the non-resident corporation have identical rights and obligations, save for proportionate differences, the non-resident corporation would be deemed to have a single class of capital stock. …. ... Assuming that under the non-resident corporation's constituting documents, the relevant law, and any applicable agreements each of the four members has a single equity interest, … there would be deemed to be two classes…because the manager would have one equity interest [with] non-proportionate differences…. ...

10 October 2014 APFF Roundtable Q. 15, 2014-0538151C6 F- 2014 APFF Roundtable, Q. 15- Section 143.4 & Reverse Earn-out-- summary under Excluded Obligation Summary Under Tax Topics- Income Tax Act- Section 80- Subsection 80(1)- Excluded Obligation reverse earnout obligation of Buyco re Target was excluded obligation A newly formed corporation ("Newco") purchases the shares of a target corporation ("Target") for consideration that includes an earn-out clause (resulting in a debt which is subsequently forgiven). ... However we can offer the following general comments which nonetheless, in some circumstances, would not apply in a particular situation. … … (a) …[A] reduction in the cost of the shares in the capital stock of Target through the application of subsection 143.4(2) prior to the amalgamation would in general permit the debt to qualify as "excluded obligation" as defined in subsection 80(1), by reason of the application of paragraph (a) of that definition. Paragraph (d) of the definition of "excluded obligation in general could not apply because the debt was of a capital nature. … (b) In such situations, it appears to us that in general the extinguishing of the debt could generally give rise to a "forgiven amount" given that the debt would not qualify as an "excluded obligation" as per the definition provided in paragraph 80(1).In the situations presented in this question (with ITA subsection 143.4(2) not being applicable), the fact that the shares no longer existed following the amalgamation and that consequently their cost would not be reduced, does not appear relevant to the question of there being a "forgiven amount" as defined in paragraph 80(1). ...

13 October 2011 External T.I. 2010-0382441E5 F- RSG- Employé / travailleur autonome-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) home childcare providers were self-employed given relative autonomy Recognized home childcare providers ("RHCPs") provide child care from their homes. ... In finding that RHCPs are self-employed rather than employees CRA first noted the Grimard decision, (2009 FCA 47), which referenced the primary test of subordination, but also stated: … In determining legal subordination, that is to say, the control over work that is required under Quebec civil law for a contract of employment to exist, a court does not err in taking into consideration as indicators of supervision the other criteria used under the common law, that is to say, the ownership of the tools, the chance of profit, the risk of loss, and integration into the business. ... The same is true of the Quebec government. … The current legislation provides a regulatory framework and does not allow COs to exercise control over RHCPs. … We understand that RHCPs must provide educational child care (the choice of activities is theirs) while ensuring children in their care with continual protection. ...

6 June 2014 Ruling 143085 [loaner vehicles are provided as part of a single supply of repair services – no RITC]-- summary under Paragraph 28(1)(d) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations, No. 2- Paragraph 28(1)(d) loaner vehicles are provided as part of a single supply of repair services – no RITC Corp A, which is a large business per s. 236.01, and s. 27 of the New Harmonized Value-Added Tax System Regulations, No.2 (the Regulations), sells and leases vehicles through its Dealership), reimburses the Dealerships for basic warranty repair services, and repairs performed under "Service Contracts," and reimburses Dealerships for providing loaner cars (from the Dealership's lot or, failing that, from a car rental agency) for their basic warranty customers whose vehicles cannot be driven and must be kept at the Dealership overnight. ... The charge in respect of a loaner vehicle under either the basic warranty coverage or Service Contract is part of the consideration for the supply of the repair service. … ...

23 January 2015 External T.I. 2013-0509771E5- Oil & gas payments made to U.S. resident-- summary under Subparagraph 115(1)(a)(iii.1) Summary Under Tax Topics- Income Tax Act- Section 115- Subsection 115(1)- Paragraph 115(1)(a)- Subparagraph 115(1)(a)(iii.1) negative CCDE pool for non-resident individual Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in consideration for an upfront bonus of $100,000, and annual royalties payable out of any oil & gas production. ...