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11 July 2007 External T.I. 2006-0216491E5- 75(2) & CCA limitation on rental income Unedited CRA Tags 1100(11)(a) Principal Issues: When 75(2) applies to attribute rental income earned by an alter ego trust to an individual who also earns income from rental properties owned by him directly, is the CCA limited to the rental income earned on all the property or are there separate CCA limitations for the property held by the alter ego trust and for the property held by the individual? ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

29 June 2006 External T.I. 2006-0172341E5- Motor Vehicle Allowance & SBI Reimbursement Unedited CRA Tags 6(1)(b)(vii.1) 6(1)(b)(xi) 7306 (ITR) Principal Issues: Whether a reimbursement of an employee's supplementary business insurance (SBI) will render the payment of a motor vehicle allowance unreasonable for the purposes of subparagraph 6(1)(b)(vii.1) of the Act and cause the allowance to be a taxable benefit for the employee recipient. ... Yours truly, Randy Hewlett For Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

17 October 2005 External T.I. 2005-0136781E5- Scholarship, Tuition, & Education Tax Credits Unedited CRA Tags 56(1)(n) 56(3) 118.5(1) 118.6(2) Principal Issues: 1) Can a scholarship exemption be obtained where employment ends, and the employee receives an amount from their employer termed a "retraining allowance", which is paid directly to a school outside Canada for a one-month ESL teacher training course? ... In certain situations, a taxpayer may be able to claim a tuition tax credit, and / or an education tax credit in respect of taxable employer-paid tuition. ...

21 April 1998 Ministerial Letter 9804448- STRIKE PAY & DEDUCTIBILITY OF UNION DUES Unedited CRA Tags 3 8 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: TAXATION OF STRIKE PAY & DEDUCTIBILITY OF UNION DUES Position: STRIKE PAY NOT TAXABLE, IF STRIKE PAYMENTS ARE "RELATED TO THE ORDINARY OPERATING EXPENSES OF THE TRADE UNION" THEN THEY ARE DEDUCTIBLE Reasons: April 21, 1998 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable Herb Dhaliwal, Minister of National Revenue, has asked me to respond to your letters of February 1, and March 4, 1998, concerning the taxation of strike pay received by striking workers at XXXXXXXXXX and the deductibility of the union dues paid by non-striking workers in support of that strike action. ...

26 June 1998 Internal T.I. 9813110- INSTALMENT PAYMENTS & TRUST RETURNS Unedited CRA Tags 156(1) 104(23) 150(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. ... References: ss 104(23) and 156(1) & (2) Canadian Income Taxation of Trusts- page 590. ...

3 October 1996 External T.I. 9632805- RRIF ADMINISTRATION & INVESTMENT MANAGEMENT FEES Unedited CRA Tags 146.3(5) 20(1)(bb) 146.3(11) 9 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. ... Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

17 December 1996 Internal T.I. 9625727- REMARRIAGE CLAUSE & DEF'N OF SPOUSAL TRUST Unedited CRA Tags 70(6) 248(9.1) 104(4) 70(9) 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. ... Pratte, J., (dissenting in part) said, at page 5374: (...) when did the estate become indefeasibly vested in Mrs. ...

12 January 1994 External T.I. 9334225- Bail avec option — contexte de 127(9) Unedited CRA Tags 127(9) XXXXXXXXXX 5-933422 A l'attention de XXXXXXXXXX Le 12 janvier 1994 Mesdames, Messieurs, Objet: Demande d'interprétation technique Paragraphe 127(9) de la Loi de l'impôt sur le revenu (ci-après la "Loi") La présente est en réponse à votre lettre du 13 septembre 1993 dans laquelle vous demandez notre opinion concernant le paragraphe 127(9) de la Loi. ... Lagueux & Frères Inc. et D. Dumais et FilsInc. v. M.N.R., que lorsqu'il s'agit de déterminer si un contrat en est un de location ou de vente, il faut se référer au droit applicable dans la province à moins que la Loi ne répute qu'il s'agit d'une vente ou d'une location. ...

7 June 1995 Ministerial Letter 9510308- 'ER PAYS MEDICAL PREMIUM WHEN & WHY A TAX BENEFIT SECTION 6(1)(a) Unedited CRA Tags 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. ... Principal Issues: when & why medical premiums became taxable for certain individuals Position TAKEN: premiums taxable if employer contibutes to a plan that is not a "private health services plan" as defined in the Act. ...

31 May 1995 External T.I. 9501595 F- PORTÉE DE L'EXPRESSION "A L'OCCASION DE " A 95(3)(B) Unedited CRA Tags 95(3)(b) 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. ... Canco garantit ces biens contre tout défaut de fabrication. 2.Canco détient 100 % des actions émises et en circulation d'une société étrangère affiliée contrôlée (SEAC) selon le sens donné à cette expression au paragraphe 95(1) de la Loi, résidant dans un pays avec lequel le Canada a conclu une convention fiscale 3.Si les produits vendus aux clients à l'extérieur du Canada nécessitent des réparations en raison d'un défaut de fabrication, SEAC utilise son propre personnel et son propre matériel pour faire ces réparations. ...