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8 March 1990 External T.I. 74595 F- Patent Costs & Legal Fees Considered Capital or Income Expenditures Unedited CRA Tags 18(1)(b) VANCOUVER DISTRICT OFFICE HEAD OFFICE   Specialty Rulings Directorate J. ... Day Audit Division (613) 957-2136   File No. 7-4595 Re: Patent Costs & Legal Fees Capital or Income Expenditures We are writing in reply to your memorandum of December 18, 1989, wherein you  requested our views regarding the deductibility of certain patent costs and legal fees incurred by a taxpayer in the following situation. 24(1) Our comments We have reviewed your submission, along with the relevant documentation.  ... With respect to the four questions posed at the close of your submission, our responses are as follows: a)     Because of the capital nature of the expenses, no amounts are deductible in computing the taxpayers income from any source. b)     The patent costs plus the legal costs incurred are capital expenditures that would be included in class 14 in schedule II once the patents themselves have been reacquired by the taxpayer. c)     In view of the above comments, it is our view that these costs cannot be considered "capital nothings". d)     Because these patents do no relate to the taxpayer's consulting business, no costs may be deducted from, nor CCA claimed with respect to, that business. ...

12 December 1991 External T.I. 9124105 F- Spouses, More Than 1 for RRSP & RRIF Purposes Unedited CRA Tags 146.3(1.1), 146(1.1) 5-912410       Dear Sirs: Re:  Registered Retirement Income Funds ("RRIFs") This is in reply to your letter of August 27,1991 wherein you requested our opinion as to whether or not a person would be a spouse, as that term is defined in the Income Tax Act (the "Act") for the purposes of RRIFs, in a particular set of circumstances. ... Subsection 146.3(1.1) of the Act states:          "For the purposes of paragraphs (1)(b.1) and (f) and (2)(d), subparagraph (2)(f)(iv), subsection (6) and paragraph (14)(b), "spouse" has the meaning assigned by subsection 146(1.1)"; and 2.    Subsection 146(1.1)of the Act states: For the purposes of paragraphs (1)(a), (h) and (i.1) and (3)(b) and subsections (8.8), (8.91) and (16), "spouse" of an individual means a person of the opposite sex          (a)  who is married to the individual, or          (b)  who is cohabiting with the individual in a conjugal relationship and                (i) has so cohabited for a period of at  least one year, or               (ii) is a parent of a child of whom the individual is a parent"; and 3.   ...

14 March 2002 External T.I. 2002-0119695 F- Income & Losses/Business or Property Unedited CRA Tags 9(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Vous exploitez une entreprise individuelle oeuvrant dans la XXXXXXXXXX Vous indiquez que vous organisez présentement une soirée bénéfice, XXXXXXXXXX Les profits générés par cette soirée bénéfice iraient à des organismes de XXXXXXXXXX (ci-après les " Organismes de XXXXXXXXXX "). ... Les services de billetterie d'une entreprise spécialisée (ci-après l' " Entreprise Spécialisée ") seraient retenus pour la vente des billets. ...

19 May 2022 External T.I. 2021-0879621E5- Artist & Section 87 of the Indian Act Unedited CRA Tags 81(1)(a) Principal Issues: Is the income earned by an Indigenous artist exempt from tax under Section 87 of the Indian Act. ... You have provided us with the following information: * The Artist is resident on a reserve; * The Artist has an office and studio on-reserve; * The Artist earns revenue from: o concert performances both on and off-reserves; o sale of music recordings (CDs) at both on and off-reserves concerts; o royalties from the Society of Composers, Authors and Music Publishers of Canada (SOCAN) and a U.S. based music streaming service; o small amount of sales of artwork created on-reserve and sold to customers both on and off-reserves; o grants from the Canada Council for the Arts; and o public appearances both on and off-reserves as a First Nation representative. ... When applying the connecting factors test to business income, the courts have indicated that the most significant connecting factors (footnote 2) are: * where the income earning activities of the business take place * the type of business and the nature of the business activities * where the management and decision making activities of the business take place * where the customers are located Other connecting factors (footnote 3) that the courts have found to be less significant are: * whether or not the business owner lives on a reserve * whether the business maintains an office on a reserve or take business orders from a location on a reserve * whether the books and records are kept on a reserve * whether the administrative, clerical, or accounting activities take place on a reserve The above connecting factors are not exhaustive, since there are other potential connecting factors that could apply depending on the fact situation. ...

1993 External T.I. 9310110 F- CALU Ques. 13- Buy-Sell Agreement & Valuation of Shares Unedited CRA Tags 110.6(15)(b), 69 THE CONFERENCE FOR ADVANCED LIFE UNDERWRITING 1993 Annual Conference Question 13 As part of a buy-sell agreement among shareholders a corporation is the owner and beneficiary of life insurance policies on the lives of shareholders. ... Response (a)     The Department has not considered specifically whether such a dividend would reduce the fair market value of the shares, however, if the disposition of shares by the estate is governed by a bona fide buy-sell agreement among shareholders, its provisions should be determinative of value as stated in paragraphs 28 to 31 of Information Circular 89-3. ... (b)     Paragraph 110.6(15)(b) limits the fair market value of the insurance proceeds for the purposes of the definitions listed in the preamble to subsection 110.6(15). ...

1993 External T.I. 9335545 F- Sub — 256(2) and T2144 Unedited CRA Tags 256(2) 5-933554 XXXXXXXXXX Attention:  XXXXXXXXXX December 10, 1993 Dear Sir: RE:  Subsection 256(2) and Form T2144 We are writing in response to your letter of November 29, 1993 in which you have requested clarification of the Department's position concerning the election (Form T2144) available under subsection 256(2) of the Income Tax Act. ... The Department will now accept late- filed Form T2144 elections provided that: (a)      the T2 return of the electing corporation for the particular year is not statute-barred or, if statute-barred, the corporation did not claim any amount as a business limit for the year; and (b)      where the T2 return for the particular year of any other corporation to which the election applies is statute-barred, there will be no revision to the amount of the business limit allocated to that corporation for the taxation year. ...

Position Adoptée: Il s'agit d'une allocation. / The amount would be an allowance. ... Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ... Ces reçus sont jugés nécessaires pour garantir que les dépenses personnelles admissibles qui sont remboursées sont correctement comptabilisées et que le système est équitable pour tous les Canadiens, malgré les coûts comptables supplémentaires qui peuvent s'ensuivre. » Par ailleurs, le terme « allocation » n'est pas défini dans la Loi. ...

/ What is the tax treatment of a trip paid by the employer to a friend of the employee? Position Adoptée: La valeur du voyage doit être ajoutée au revenu de l'employé en vertu de l'alinéa 6(1)a). / The value of the trip must be added to the employee's income pursuant to paragraph 6 (1)a). ... Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ...

10 April 1992 External T.I. 9132345 F- Employed in Canada – Director's Fees Unedited CRA Tags 114, 2(2)   913234 24(1) K.B. ... (ii)     The individual, during the non-residency period in the year, owned a limited partnership unit. ... Subsection 248(1) of the Act defines employed as "... performing the duties of an office or employment". ...

6 June 1994 External T.I. 9337485- Partie XIII — Droit d'utilisation de logiciels information Unedited CRA Tags 212(1)(d)(vi), 212(1)(d)(i)   5-933748   P. ... Le sous-alinéa 212(1)d)(i) ne s'appliquerait toutefois pas dans les circonstances suivantes: i)      le paiement vise uniquement un droit de production ou de reproduction au Canada de logiciels informatiques selon le sous- alinéa 212(1)d)(vi) de la Loi; ii)     le paiement vise l'achat intégral de logiciels informatiques. ... Le Ministère a réitéré cette position en réponse à la question 29 de la Table Ronde de Revenu Canada lors du 45e Congrès (1993) de l'Association canadienne d'études fiscales ("ACEF"), laquelle mentionnait en partie:      "Un paiement fait à un non-résident pour l'utilisation ou le droit d'utiliser un logiciel adapté pour une période indéfinie équivaut à un paiement fait pour l'utilisation ou le droit d'utiliser une formule secrète ou un procédé de fabrication et est assujetti à l'impôt en vertu du sous-alinéa 212(1)d)(i). ...