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25 February 2002 Internal T.I. 2001-0114167 F- DOMMAGES- DISCRIMINATION-- summary under Paragraph 3(a) Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a) awards by human rights tribunals for pain and suffering re wrongful termination often are under $5,000 Regarding what portion a settlement of a claim made under the Canadian Human Rights Act should be treated as compensation for pain and suffering, CCRA indicated that it had not examined the awards pattern of the federal Human Rights Tribunal in this regard, but noted: Although the maximum amount provided for in paragraph 53(2)(e) … is $20,000, it is possible that, in similar cases, the Tribunal may award only a relatively small amount compared to this maximum. …[W]e have … asked … for information concerning … human rights at the provincial level. We found that … human rights tribunals in several provinces (some of which had a maximum limit for general damages of less than $20,000 and some of which had no maximum limit at all) generally only awarded amounts below the maximum limit for general damages. ...

Rye / Klein line of cases): It is well established at common law that a man cannot contract with himself and that a partner cannot contract with a partnership of which he is a member. ... Act: “A limited partner may loan money to and transact other business with the limited partnership … ” (i.e., s. 12 does not specifically refer to limited partner borrowings). ...

Regarding the first assumption, CRA stated: [T]he better position is that [s. 163(1)] does not apply where a taxpayer files T1 income tax returns simultaneously for a number of consecutive taxation years and the taxpayer's income tax returns for the earlier taxation years were filed in accordance with the provisions of the Act …. … [T]he CRA should not apply subsection 163(1) respecting Mr. Y's unreported income under the first scenario …. Regarding the second assumption, CRA stated: [I]f the failure to report an amount to be included in Mr. ...

Rather … this type of benefit is included in computing a taxpayer's income under paragraph 56(1)(a). Indeed … subparagraph 56(1)(a)(vii) … provides that a benefit paid under [such] Act … will be included in computing a taxpayer's income …. ...

. … [W]hen the time is right, Aco realizes its investments and profits from them. … [T]hese facts alone demonstrate that generally Aco's share acquisitions would be made in the ordinary course of business of the corporation it operates. … … Gco was only formed to be used in the process of disposing of Aco's interest (via XXXXXXXXXX) in the capital stock of Bco. ... To the extent that, based on such an analysis, it was demonstrated that Aco's investment in Bco was not exceptional in relation to its other investments, we would be of the view that the shares of the capital stock of Gco would have been acquired in the ordinary course of the business carried on by Aco and/or XXXXXXXXXX and that subsection 112(2.1) would apply …. ...

The Directorate stated: [P]aragraph 13(34)(a) states … that where a taxpayer carries on a particular business, there is deemed to be a single goodwill in respect of the particular business. … [T]he goodwill and the customer relationship … constitute a single property, being the goodwill in respect of the Taxpayer’s business. … 2017-0709141C6 … confirmed that a designation pursuant to paragraph 111(4)(e) can be made with respect to internally generated goodwill. ...

In finding that the penalty could qualify as a “child care expense,” the Directorate stated: [T]he expression “expense incurred … for the purpose of providing … for an eligible child … child care services …” is sufficiently flexible to include contract termination fees where such fees were provided for in the initial agreement between an individual and a daycare centre that set out the commitments and obligations of each party. ...

James … 66 DTC 5241 …. Subsection 164(4.1) … does not … prevent a taxpayer from changing the computation of the taxpayer’s loss carryforward from a previous year … consequent on a favourable decision received by another taxpayer. ...

The Directorate concluded that “ it would be difficult to argue that the distributions made by the trustee which are stated to be capital distributions in the memoranda of decisions … are required to be included in [her] income under subsection 104(13).” Before so concluding, the Directorate stated: [T]he trustee of a discretionary trust can normally choose whether to make a certain payment out of income or out of capital- at least, to the extent of the trust's income and capital. … In this case, [the resident beneficiary] is both an income beneficiary and a capital beneficiary and can receive either income or capital distributions in any taxation year. However, the trustee cannot change the true nature of an income distribution by merely considering it to be a capital distribution. … As stated in … 2000-0043847 … the amount of income to be included in a beneficiary's income under subsection 104(13) is the amount of the trust's income for tax purposes that has been distributed to the beneficiary. ...

The Directorate responded: [T]he CRA … allows a taxpayer who owns two or more rental properties that are located in two or more locations other than the taxpayer's principal residence to deduct reasonable travel expenses incurred in collecting rents, supervising repairs, and managing the property. Generally, we consider that a taxpayer who owns a single rental property is not carrying on a business and, as a result, the taxpayer’s travel expenses are considered personal and therefore not deductible. … Benjamin … 54 DTC 357 … determined that travel expenses incurred by a taxpayer to attend to rental properties are personal expenses of the taxpayer. The CRA does, however, provide relief for a taxpayer's reasonable motor vehicle expenses incurred by the taxpayer to transport tools and materials to a rental property to perform all or part of the repair or maintenance work on the taxpayer’s rental property, provided that the property is located in the taxpayer's home area. … It should be noted that this policy does not provide relief for travel expenses to collect rents if the taxpayer has only one rental property and is not carrying on a business. ...