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16 June 2014 STEP Roundtable, 2014-0523091C6- STEP CRA Roundtable – June 2014 CRA Tags 248(8) 252(3) 70(6.2) 70(6) 248(1) 70(5) Principal Issues: Can the rollover provisions of subsection 70(6) apply to a transfer of property to a taxpayer's spouse and transfer of another property to a common-law partner? ... STEP CRA Roundtable – June 2014 QUESTION 1. Transfer to Spouse and Common-Law Partner A rollover is available under subsection 70(6) where property is left by a taxpayer resident in Canada to a taxpayer's spouse or common-law partner who is resident in Canada immediately before the taxpayer's death. ...

12 June 2012 June STEP Roundtable, 2012-0442681C6- STEP CRA Roundtable – June 2012- Question 2 CRA Tags 86 160(1) 160(4) 85 Principal Issues: Would 160(1) or 160(4) apply in the case of a butterfly reorganization? ... STEP CRA Roundtable – June 2012 QUESTION 2 Section 160 provides for joint and several liability between a transferor and a non-arm's length transferee where a transfer has occurred at less than fair market value. ...

28 November 2010 Roundtable, 2011-0424761C6- CTF 2010 Q&A #22- ELHTs & HWTs CRA Tags 6(1) 144.1 Principal Issues: Interaction of new ELHT regime with existing HWT regime Position: Both will exist 2010 CTF – November 28, 2010 Employee Life and Health Trusts Question 22 On August 27, 2010, the Department of Finance released revised legislative proposals to accommodate new employee benefit arrangements called employee life and health trusts (ELHTs). ...

3 May 1994 Roundtable Q. 1, 9411620- SAFE INCOME & ALBERTA ROYALTY TAX CREDITS Unedited CRA Tags 55(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues:- Alberta Royalty Tax Credits & Safe Income Position TAKEN:- treated like government assistence for purposes of safe income Reasons FOR POSITION TAKEN:- Consistent with position taken in 91 paper presented by M. ...

27 February 1995 Internal T.I. 9426687- PREJUDGEMENT INTEREST ON AWARD FOR WAGES & REINSTATEMENT Unedited CRA Tags 6(3) 5 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Where an individual is reinstated, there is no loss of employment & thus any amount awarded cannot be considered as damages from wrongful dismissal February 27, 1995 Shawinigan-Sud Tax Centre Head Office T1 Client Services Rulings Directorate A. ...

5 November 1992 Income Tax Severed Letter 9238291 F- Allocation de retraite — Traduction Unedited CRA Tags 56(1)(a)(ii) 248(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 Department. ... La définition d'"allocation de retraite" figurant au paragraphe 248(1) prévoit l'inclusion dans le revenu d'une somme reçue à l'égard de la perte d'un emploi "... qu'elle ait été reçue ou non à titre... de dommages ou conformément à une ordonnance ou sur jugement d'un tribunal compétent... ...

12 October 1995 External T.I. 9512485- PARTITION OF ACCOUNTS RECEIVABLES & OTHER FUNGIBLES. ... Principal Issues: APPLICATION OF 248(20) & 248(21) WHERE THE SUBJECT PROPERTY IS ACCOUNTS RECEIVABLES INVENTORY AND OTHER LIKE PROPERTY COMPRISED OF NUMEROUS INDIVIDUAL PROPERTIES? ...

14 November 2002 External T.I. 2002-0136625- Compound interest & thin capitalization Unedited CRA Tags 18(5) 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. ... Yours truly, Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate ...

17 February 2000 Internal T.I. 2000-0003357- H & W TRUST-DEDUCTION FOR ASO FEES 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 Department. ... John Oulton Manager Business, Property & Employment Income Section Income Tax Rulings Directorate ...

8 July 1998 Ministerial Letter 9801188- PRODUCTION SHARING & FTC (9312-5) Unedited CRA Tags 126 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... File # 980118 XXXXXXXXXX Dear XXXXXXXXXX: Thank you for your letter of December 19, 1997 concerning amounts paid to foreign governments under production sharing contracts. ...