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In finding that the Corporation was not entitled to a deduction in 2001 for the CADD amounts pursuant to s. 20(1)(vv), and before going on to find that s. 18(1)(e) denied a s. 9 deduction, the Directorate stated: Paragraph 20(1)(vv) … allows for the deduction of such duties as long as they are paid. … In the current context, [“paid’] … means "to discharge a debt". ... Consequently, we are of the view that the provisions of paragraph 20(1)(vv) do not apply …. ...

However, the Directorate preferred the double inclusion alternative: [T]he better view … is that the dividend income and FAPI inclusion are not the same amount … [T]he dividend income is a cash distribution on the shares of S Corporation while the FAPI is a notional allocation of the income of S Corporation deemed to be FAPI on its shares of S Corporation … [so that] the dividend income and FAPI are separate amounts of a different nature … [which] would preclude the application of subsection 248(28). ...

16 December 2019 Internal T.I. 2019-0816101I7- Loans from LTD Partnerships to LTD Partner-- summary under Paragraph 96(2.2)(c) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(2.2)- Paragraph 96(2.2)(c) validity of loan by Ontario LP to limited partner turns on Ontario law When asked whether loans by an Ontario limited partnerships to limited partners would be treated as a loan for purposes of s. 96(2.2)(c), the Directorate indicated that: The reference in s. 96(2.2)(c) to an “amount owing” by a partner to a partnership does not deem partner debts to be valid, but instead merely “suggests that the legislator believed that at least in certain jurisdictions, there could be a debtor and creditor relationship between a limited partner (debtor) and a limited partnership (creditor)” – for instance s. 60(1) of the Partnership Act (B.C.) ... 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 providing: “A limited partner may loan money to and transact other business with the limited partnership ….”) – but indicated that the doubts expressed in 2016-0637341E5 as to whether it was possible under the civil law for a limited partnership to make loans to a limited partner were not meant to apply to Ontario limited partnerships. ...

. … [A]n amount does not have to be assessed to be an amount referred to in subsection 159(2). Thus, an assessment in respect of the Trust does not have to be issued in order to assess the Legal Representatives pursuant to subsection 159(3). … [I]t is reasonable to consider that … the issuance of the clearance certificate by the CRA does not relieve the Legal Representatives of their personal liability pursuant to subsection 159(3). It is all the more important to consider that, at the time of the request to the CRA for the clearance certificate, the Legal Representatives did not disclose any information relating to the undeclared capital gains. … [P]aragraph 159(3)(b) provides that the Minister may, at any time, assess a legal representative for any amount payable pursuant to that subsection without regard to the normal reassessment period. ...

The Directorate concluded: [W]here the installation of such equipment is provided for in the plans and specifications for the construction of a building and the installation is carried out at various stages of the building's construction … it would be difficult to conclude, for this type of contract, that the Taxpayer is not a subcontractor engaged in the construction of a building since those activities are part of the building's construction process. On the other hand … the manufacture and installation of kitchen equipment in buildings already constructed or inside various means of transportation do not constitute activities relating to the construction of a building …. … [T]he Taxpayer may avail itself of the progress method set out in Interpretation Bulletin IT-92R2, provided that title to the construction vests in the Taxpayer's client or in the owner of the building as the work progresses and, furthermore, that the manufacture and installation of the particular equipment are provided for in the plans and specifications for the construction of a building. ...

9 May 2002 Internal T.I. 2002-0135307 F- Application du paragraphe 39(2)-- summary under Dividend Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Dividend a dividend is any corporate distribution other than of PUC Before going on to find that if a distribution made from a Delaware subsidiary’s surplus would be a dividend for ITA purposes if it was a dividend under the Delaware corporate law, the Directorate stated: Generally … a dividend includes any distribution of property by a corporation to its shareholders, with the exception of a distribution that constitutes a return of paid-up capital in respect of a class of shares of the corporation (see documents # E 9415515, E 9428025 and E 9515666). In this regard, whether or not the corporation is resident in Canada is irrelevant …. ...

CRA stated: Since the date of the cancellation of Interpretation Bulletin IT-265R3, there have been no legislative changes or court decisions reversing … [CRA’s] position …. As a result, we are of the view that paragraphs 8 to 10 [thereof] … still represent the CRA's position with respect to deferred or instalment payments. ...

18 February 2013 Internal T.I. 2013-0477821I7 F- Montants forfaitaires- XXXXXXXXXX-- summary under Section 3 Summary Under Tax Topics- Income Tax Act- Section 3 damages received in wage discrimination suit for pain and suffering were non-taxable In discussing the treatment of lump sums paid to federal employees following a finding by the Human Rights Tribunal that a discriminatory practice had been committed at their workplace and pursuant to a settlement agreement concluded with the Treasury Board, CRA first stated that if the amounts “represent compensation for loss of salary, they constitute income from an office or employment,” and then stated: [W]ith respect to the amount … for pain and suffering under paragraph 53(2)(e) of the Canadian Human Rights Act … this amount qualifies as general damages received in connection with a human rights violation and may therefore be considered to be unrelated to the employment of the Workers. Consequently, the amount … would not have to be included in the computation of the income of the Workers. ...

. … [In particular] the time limitations in subsections 152(3.1) and (4) apply to returns that are determined rather than assessed. … [Therefore] the rule in subparagraph 152(4)(a)(ii) applies to waivers regarding determinations, meaning that the waiver would have to be produced within the three year period set out in subsection 152(1.4). … As such, we agree with your conclusion that the Minister cannot accept an amended partnership return after the statute-barred date of the partnership. ...

CRA responded: Under the civil law in force in Quebec, the delivery of an outstanding cheque does not constitute payment … [and] the date of payment of a debt settled by cheque is considered to be the date on which the cheque is honored or paid by the bank …. [Here] the cheques in circulation and not yet cashed do not constitute payments of the amounts due to Opco's suppliers and … consequently, there can be no reduction in the amount of the cash of Opco as long as the bank does not honor or pay such cheques. ...