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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. ...

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After referring to s. 123.7 et seq. pf the Quebec Companies Act (providing inter alia that “A company is bound by any deed performed in its interest before its constitution provided it ratifies the deed within 90 days after its constitution”), the Directorate stated: Where there is no legislation similar to the Quebec Companies Act, the Canada Revenue Agency ("CRA") will normally accept newly incorporated corporation recognizing transactions prior to its incorporation if the … conditions, as set out in … IT-454 [para. 3] are met …. ... B intended, when entering into the agreements with these two parties, to form Company D nor that the latter was the entity that was to deduct the fees. … With respect to the fees paid to Advisor B, the situation is, in our view, somewhat different because, based on the facts you have provided, Corporation D was formed as soon as the mandate was granted to Advisor B. ...

9 April 2003 Internal T.I. 2003-0001597 F- FRAIS ACCESSOIRES-- summary under Subsection 18(3.1) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(3.1) application of s. 18(3.1) to work on a rental property The Directorate indicated that s. 18(3.1) applied to the following categories of expenditures if work on a rental building constituted a renovation rather than repair and maintenance work giving rise to currently deductible expenses: Property taxes during the renovation period that are related to the ownership of the land subjacent to the building …. … [P]roperty taxes related to the ownership of land that meets the following conditions: 1. it is contiguous to the land subjacent to the building 2. it is used, or intended to be used, as a parking lot, driveway, yard or garden or for a similar purpose 3. it is necessary for the present or proposed use of the building. … Interest charges on the portion of the mortgage obtained to renovate the building that relates to the renovation period … [and] interest charges on the portion of the mortgage used to acquire the land described above that relates to the renovation period. Insurance and utility costs … only to the extent that they relate to the renovation. For example, this would be the case for additional insurance costs that the taxpayer had to incur to cover a risk related to the renovation. … Legal costs related to obtaining financing for the renovation … [and] the legal costs of acquiring the building and land …. ...

Furthermore …., under civil and common law, a partnership … is simply the relationship that exists between persons or partners who carry on a business in common for profit. ... We refer you to … Klein [which] stated: …[T]he partnership itself does not have the capacity to be indebted. The debt of the partnership is owed by the partners …. ...

B cannot claim the children's amount in respect of any of her children since …she is not entitled to the wholly dependent person credit in respect of them and … none of the children ordinarily reside throughout the year with her and another parent. … [I]t is Mr. A who would be entitled to the child amount under paragraph 118(1)(b.1) for both children … since … he would be able to claim the wholly dependent person credit for his two children if paragraph 118(4)(a) did not apply to him for the year. … [U]nder paragraph 118(4)(a), Mr. A would not be able to claim the wholly dependent person credit in respect of more than one of his children …. ...

…Paragraph 96(1)(a)[‘s] … presumption that a partnership is a separate person … does not apply for the purposes of section 152.... Furthermore …., under civil and common law, a partnership … is simply the relationship that exists between persons or partners who carry on a business in common for profit. ... The debt of the partnership is owed by the partners …. ...

. … [W]here a trust files a T3 return and does not report having a permanent establishment or income in a particular Agreeing Province … the trust has reported nil income with respect to the particular province or territory. Furthermore, the resulting Notice of Assessment or notice of no tax payable is considered to include a notice of no tax payable in respect of the Agreeing Province. … Accordingly … the federal assessment constitutes a Notice of Assessment or notification of provincial or territorial tax for all Agreeing Provinces. ... This view is consistent with … Aubrey Dan Family Trust …. Words and Phrases agreeing province ...

15 December 2014 Internal T.I. 2012-0445361I7 F- Remboursement de frais de déménagement-- summary under Subsection 2(1) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(1) criteria for determining “ordinarily resides” under s. 62 (coterminous with “ordinarily resident” under s. 250(3)) Before indicating that the question of whether the reimbursement of expenses of selling a residence at Location 1 in Canada, which had continued to be held by an employee after his relocation to a job abroad at Location 2, could be treated as a taxable benefit if such residence was sold at the time the employee was relocated again to another location and position abroad at Location 3, turned on whether he should be considered to ordinarily reside at Location 2, CRA indicated that the terms "ordinarily reside" and "ordinarily resident" have the same meaning and that “the notion of ‘ordinarily reside’ relates more to everyday life than to the permanent nature of the situation,” and then listed the following indicators as to whether a taxpayer "ordinarily resides" at a particular new location: • the relocation of the taxpayer and the members of his or her household with their belongings, furniture and other items in their household to the new location. • the availability of the former residence, that is to say if it was sold, rented, or if it has been advertised for sale or rent (if the taxpayer is the owner), or if the lease was terminated (if the taxpayer is the lessee). • the chosen residence at the new location accords with the ordinary lifestyle and needs of the taxpayer (for example, if the taxpayer would be able to live in the new residence for an indefinite period or if instead it is a hotel room or a room in a friend’s home). • the transfer of banking services of the taxpayer and the taxpayer's other financial arrangements (including insurance policies) from the old to the new location. • changing the taxpayer’s driver’s licence and registration certificates for non-commercial vehicles (to satisfy the requirements of the new location or to report the new residence address). • a change in health care coverage to the new location. • the transfer of certain services from the old to the new location (e.g., subscriptions to newspapers or magazines, cable, internet, and telephone services). • the transfer of social relationships and other interests, from the old to the new location (such as participation in recreational, social, political or religious activities, and membership in personal or professional organizations). ...

After quoting from Nassau Walnut to the effect that a late designation was acceptable where the situation “ does not raise the spectre of retroactive tax planning,” the Directorate stated: [I]f the CRA has the ability to reassess the Taxpayer’s Part I income tax return for year-end #1 pursuant to subparagraph 152(4)(b)(iii) with respect to its disposition of the … US shares … the Taxpayer’s late-filed designation request could be considered. ...