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The Directorate stated: Taking into account, among other things, the letter of intent and considering the final agreement as a whole, that there would be good arguments for concluding that a portion of the … expenses incurred by the Purchaser constituted consideration given by the taxpayer for a right in respect of a share of the Vendor... [T]hat consideration should be deducted by virtue of paragraph (j) … from Canadian exploration expenses otherwise computed. That portion of the costs incurred by the Purchaser would, however, be the cost to the Purchaser of the warrants …. ...

14 September 2016 Internal T.I. 2016-0631631I7- Transfer pricing capital adjustment-- summary under Subsection 247(11) Summary Under Tax Topics- Income Tax Act- Section 247- New- Subsection 247(11) s. 152(4) limits apply to additional s. 247(3) assessments In the situation where Canco acquired a non-depreciable capital property in Year X from an affiliate at a price that was substantially in excess of an arm’s length price, and then disposed of the property at a gain in Year X + 7 to a third party, the Directorate considered that a transfer pricing capital adjustment could be made to boost the adjusted cost base of the property in Year X even though that year was now statute-barred re Part I reassessments – and that, as “an initial assessment under subsection 247(3) can be made at any time,” a s. 247(3) penalty could be imposed respecting this Year X TPCA in the absence of reasonable efforts etc. The Directorate went on to state: However, pursuant to subsection 247(11), any additional assessment under subsection 247(3) for the year of the TPCA (Year X) would be subject to restriction based on an application of subsection 152(4) with respect to Year X and Part XVI.1. … ...

CRA generally will consider the expenses of the following types of environmental studies, community consultations and feasibility studies incurred by mining companies at the exploration stage for the purpose of determining the existence, location, extent or quality of a mineral resource in Canada, to qualify as Canadian exploration expenses (“CEE”), subject to a review of the particular facts: Environmental assessments or community consultations undertaken to meet a legal or informal requirement to obtain a permit or to meet a requirement thereunder – but not (e.g., for community consultations) where undertaken prior to a decision to explore.) Environmental sampling/monitoring in relation to an exploration activity or targeted environmental assessments (e.g., vegetation, fisheries and water assessments) conducted in conjunction with a specific exploration activity – but not general baseline environmental assessments undertaken prior to carrying out a specific exploration activity. ... Planning for, and studies relating to, the conduct of the exploration; or physical and chemical assessments related to a deposit re deciding to continue the exploration at the site or to assessing the potential for a commercial deposit – but not preliminary planning prior to a decision to explore, or assessments of mine development options or profitability of developing the deposit into a mine. ...

The Directorate stated that the presumption s. 7(3)(b): prevents Pubco from deducting in computing its income an amount of expense calculated on the exercise of an Option and the issue of a share that results in a taxable benefit under paragraph 7(1)(a) … [so that] the "stock-based compensation expense" … is not deductible by Pubco in computing its income for income tax purposes …. ...

22 May 2009 Internal T.I. 2009-0312791I7 F- Transfert de biens entre un rentier et son REÉR-- summary under Paragraph 251(1)(c) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) an RRSP trust’s annuitant does not deal at arm’s length under s. 251(1)(c) with the RRSP Before finding that the purchase of RRRSP property (the “Co-op” shares) by the RRSP’s annuitant at cost was to be treated as the payment of a premium by the annuitant to the extent of the excess over the property’s fair market value, CRA stated: You advised us that the annuitant and the trust that governs the annuitant’s RRSP are not related persons within the meaning of paragraph 251(1)(b), since the trust is described in paragraph (a) of the definition of "trust" in subsection 108(1) …. However … the fact that the annuitant and his RRSP are not deemed to be related persons under paragraph 251(1)(b) does not mean that they are not otherwise not dealing with each other at arm's length at any particular time within the meaning of paragraph 251(1)(c). ... In any event, the very fact that the annuitant is prepared, in order to acquire units of the Co-op from the RRSP, to pay an amount that exceeds their FMV, which is nil … confirms in our view that the annuitant and the trust governing the RRSP do not deal at arm's length in this transaction. ...

After finding that Non-Resident Corporation did not have a fixed place of business at the various arenas where the shows were mounted, the Directorate then considered whether this result was altered by Reg. 400(2)(e), stating: [I]n order to deem a permanent establishment in a province or jurisdiction for the purposes of paragraph 400(2)(e) …, generally the equipment or machinery must be used either for a period of more than 30 consecutive days per site or project or for a period of more than 90 cumulative days within a 12-month period for all projects. Since … the Non-Resident Corporation used the concert equipment in each of the provinces where performances were produced for a period of less than 30 consecutive days and throughout Canada for a period of less than 90 cumulative days, we are of the view that it is not deemed to have a permanent establishment in any of the provinces …. ...

Would the payout of the balance in the Reserve (not exceeding 20 days and based on the current salary) on the employee's resignation, dismissal, or retirement qualify as a retiring allowance – or as a death benefit if paid on the employee’s death? ... In a case where an employee dies while still employed … the portion of the amount paid … in respect of the compensation for the maximum twenty (20) days sick leave in the Reserve would be a death benefit since this portion of the allowance would be paid as a result of the employee's death. ...

21 April 2008 Internal T.I. 2007-0251761I7 F- Billet à payer-- summary under Paragraph 20(1)(d) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(d) addition of unpaid interest to principal did not establish a loan of that interest or a novation of the debt – so that interest on such capitalized interest non-deductible until paid Debt owing to the taxpayer following an asset sale provided that interest may be added to the principal of the debt, which is what occurred. ... Before concluding that the interest payable at the end of the second year on the interest that was not paid to the creditor in the first year would not be deductible under s. 20(1)(c) and would only be deducible under s. 20(1)(d) when paid, CRA found that: The facts submitted did not show that there was an actual transfer of money, and that the “mere statement that an amount of interest was added to the principal of the original debt does not seem to us sufficient to conclude that there was a … [fresh] loan between the parties.” It was not established that there was a novation of the existing debt – there was no evidence of intention to novate, and “the mere addition of unpaid interest to an existing debt does not have the effect of terminating the existing obligation and creating a new one.” ...

A solely on the basis of that provision, as determined in Massicotte …. ... A would have received a benefit … under subsection 15(1). Thus … although the residence is owned by the Partnership, Holdco, as a partner with a 98% interest in the Partnership, may exercise sufficient influence over the Partnership to be able to confer a benefit indirectly on Mr. ...

18 July 2006 Internal T.I. 2006-0184431I7 F- Prêt d'un gouvernement-- summary under Subparagraph 12(1)(x)(iii) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x)- Subparagraph 12(1)(x)(iii) ultimate obligation to repay all the amount advanced rendered a loan an unconditional loan rather than a forgivable loan In finding that a participating loan to the taxpayer (Xco) was not a forgivable loan, the Directorate stated: [T]he [Loan] Agreement states that Xco shall repay the principal of the Loan in full and the capitalized interest in annual repayments … [and] specif[ies] that repayments will be based on the income generated but that any amount still owing on the date of the XXXXXXXXXX anniversary of the first disbursement of the Loan will then become due. ... Consequently … the $XXXXXXXXXX received by Xco under the Agreement is considered a loan for the purposes of the Act and is not taxable. … In general, if paragraph 12(1)(x) is not applied at the time a loan was made, the loan would come within section 80 at the time it is settled or extinguished. ...