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While Farmparts Distributing creates uncertainty … to the extent any portion of the Upfront Payment could be allocated to the use of the patent or the trade-mark, such portion of the Upfront Payment would be subject to Canadian withholding tax. ... Thus …we are not inclined to recommend challenging the Distribution Agreement. … The Directorate went on to find that the Upfront Payment was subject to withholding under s. 212(1)(i) but for the Treaty exemption in Art. ... Furthermore: [T]he Supply Payments … represent a purchase price for the product rather than payments for the use of various intellectual property associated with the products. ...

After noting that “where a loss from a subsequent taxation year is carried back to a particular taxation year, the revised income taxes payable and any resulting refund are computed using the exchange rates applicable to that particular year, regardless of the exchange rate in the subsequent year,” the Directorate stated that “a functional currency reporter being required to compute and pay their income tax in a currency other than their tax reporting currency is similar to that of a Canadian-resident taxpayer that pays income tax in a currency other than CAD … to a foreign jurisdiction.” After referencing the positions in Folio S5-F2-C1, paras. 1.4301.44, that “the rules in subsection 39(2) will apply to gains or losses arising from the currency conversion of the amounts of … foreign taxes” based on the difference between their amount at the FX rate used for foreign tax credit purposes and that at the rate at the time of settlement of the tax liability or receipt of the refund, the Directorate stated: These same principles are applicable to a functional currency reporter in respect of the reporter’s income taxes payable under the Act and gains or losses of a functional currency reporter on exchange in respect of [whether] its income taxes payable under the Act are gains or losses to which the rules in subsections 39(1) to (2.1) apply. Consequently, the foreign exchange gain realized by Canco for financial accounting purposes in respect of the refund it received … will result in the realization of a capital gain …. ...

However, the Directorate stated: [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). ...

According to … Kieboom …, subsection 75(2) could, however, apply where the shares are not subscribed for consideration equal to their fair market value. There is nothing in the Facts to allow us to conclude that Mother transferred any additional economic interest or additional … value to Trust at the time of the freeze. ...

CRA stated (TaxInterpretations translation) that here there was " a series of lump sum payments to be made upon the occurrence of specific events, so that they do not qualify as royalties, per se." However, having regard to the expansive effect of ss. 212(1)(d)(i) to (v), and given that " these payments relate to a licence respecting the use or right to use the patent in regard to XXXXXXXXXX, these payments are subject to tax under Part XIII …." ...

. … [I]f a child is living with another individual who is providing support for the child at the time of the annuitant's death, the child would not be considered to be financially dependent upon the deceased for support at that time. While Individual A's father did make some financial contributions for… care, it was the Crown who supported [him] …. Consequently … Individual A would not be considered to be financially dependent on the deceased at the time of death for the purpose of a deduction under paragraph 60(l)….. ...

CRA stated: In general … where the employee's overall health improves as a result of physical activity, resulting in an improvement in the performance of his or her duties (for example, the employee uses sick time less often) … the CRA considers that the employee benefits primarily from the payment or reimbursement and receives a taxable benefit for the purposes of paragraph 6(1)(a). However, it is possible that the nature of the duties of a particular employment/or the particular conditions of an employment contract require an employee to maintain a good level of physical fitness. … [Here] although a satisfactory physical condition may be an asset to the Employees, it does not appear to be a requirement for them to maintain their employment with the Employer. ...

20 March 2013 Internal T.I. 2013-0480201I7 F- Montants forfaitaires- XXXXXXXXXX-- summary under Paragraph 6(3)(d) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(3)- Paragraph 6(3)(d) amounts paid to workers in wage-discrimination suit that were in excess of reasonable amount for rights’ violations or non-pecuniary damages would be employment income 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 stated: [I]f the amounts paid to the Workers … represent an award to compensate for or replace a source of income that would have been included in their income as employment income, these amounts could be income from an office or employment of the Workers. … However, if the evidence shows that the amounts … as damages for the violation of their rights under the Canadian Human Rights Act, they may not have to be included in the computation of the income of the Workers. ...

CRA stated: [P]aragraph 80.4(3)(b) provides that subsection 80.4(2) does not apply if the loan or debt is included in the debtor's income under another provision of Part I …. ... However, an assessment under subsection 15(2) is not precluded even if the taxpayer has voluntarily declared a benefit under section 80.4, as subsection 15(2) has priority over section 80.4, as stated in paragraph 10 of … IT-421R2 …. ...

In finding that Corporation A was not a Canadian-controlled private corporation by virtue of the de jure control of Corporation E, the Directorate stated: Corporation A was excluded from the definition of CCPC … by virtue of paragraph (a) of the CCPC definition because it was controlled, directly or indirectly in any manner whatever by an N-R, Corporation E. Corporation E exercised effective (de jure) control over Corporation A through Corporation D by virtue … of the USA, which accorded to Corporation D a share acquisition right, referred to in paragraph 251(5)(b), over all of the shares of the capital stock of Corporation A that it did not already own. ... Consequently, for the purposes of the CCPC definition, Corporation D was deemed to own all of the shares of Corporation A …. ...