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25 March 2025 External T.I. 2025-1049301E5- METC- Hyperbaric oxygen chamber & concentrator Unedited CRA Tags Subsection 118.2(2) ITA; Paragraphs 118.2(2)(i) and (k) ITA; Paragraph 118.4(2)(c) ITA Principal Issues: Whether the amounts paid to acquire 1) a portable oxygen concentrator and 2) a hyperbaric oxygen chamber would qualify as eligible medical expenses for the purposes of the medical expense tax credit (METC). ... XXXXXXXXXX 2025-104930 Éloïse Lafortune Viger March 25, 2025 Dear XXXXXXXXXX, Re: Medical Expense Tax Credit – Portable Oxygen Concentrator and Hyperbaric Oxygen Chamber We are writing in response to your letter dated October 16, 2024, inquiring whether the amounts paid to acquire a portable oxygen concentrator and a hard shell hyperbaric oxygen chamber would qualify as eligible medical expenses under subsection 118.2(2) of the Income Tax Act (the “Act”) for the purposes of the medical expense tax credit (“METC”). ...

2 January 2025 External T.I. 2024-1020361E5- Indian Act Tax Exemption & Employment Income Unedited CRA Tags ITA para. 81(1)(a); IA s. 87 Principal Issues: Whether the employment income of the Employees is situated on a reserve and exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act. ... January 2, 2025 XXXXXXXXXX Phyllis Chiu 2024-102036 Dear XXXXXXXXXX: RE: Off-reserve employment and the tax exemption under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act This is in response to your enquiry asking whether the employment income of employees (Employees), who are registered under the Indian Act and working off-reserve at the XXXXXXXXXX (Health Centre), is exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act (Act). ...

Income Inclusion – Overview Pursuant to the Act, a taxpayer, who is resident of Canada, is subject to income tax on all items of revenue received from all sources inside or outside of Canada. ... CCA – Overview A taxpayer may claim CCA only on property described in Schedule II of the Regulations that was acquired for the purpose of earning income. ... (footnote 10) Most of the equipment that is described in Class 43.1 will qualify for the 50% CCA rate under Class 43.2 if the property is acquired before 2025. ...

14 March 2002 External T.I. 2001-0089595- Interation of 250(5) & 128.1(4)(b)(iv) Unedited CRA Tags 250(5) 128.1(4)(b)(iv) 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. ... The Queen, 2001 DTC 3759 (TCC); [2001] 4 C.T.C. 2025 5 For some discussion about the distinction between retroactive and retrospective legislations, please see the Hunter case. 6 Michael Bromley v. ...

XXXXXXXXXX Le 4 mars 2025 Madame, Objet: Détention sans interruption d’une immobilisation par une filiale pour les fins de la majoration du coût de cette immobilisation prévue à l’alinéa 88(1)c) Cette lettre est en réponse à votre demande d’interprétation technique datée du 1er mars 2024 dans laquelle vous nous demandez de confirmer si le critère de « détention sans interruption » d’une immobilisation par la filiale d’une société mère prévu à l’alinéa 88(1)c) de la Loi de l’impôt sur le revenu (« Loi ») est satisfait dans la situation hypothétique suivante (« Scénario Hypothétique »): 1. ... Le 1er janvier 20X0 (« Date d’Acquisition de Contrôle »), Société Mère a acquis toutes les actions émises et en circulation du capital-actions de Société B (« Filiale ») pour un montant de 75 000 $; 3. ... Le prix de base rajusté (« PBR »), pour Filiale, de l’action du capital-actions de SPCV est égal à 25 000 $ et sa juste valeur marchande (« JVM ») est égal à 75 000 $; 4. ...

/ Are the premiums paid by the employer a taxable benefit? Position Adoptée: 1- Possiblement, oui / Possibly, yes. 2- Question de fait / Question of fact. Raisons: 1- Positions antérieures / Past positions. 2- Positions antérieures / Past positions. ... Paquin Le 19 février 2025 Madame XXXXXXXXXX, Objet: Avantage imposable – régime d’assurance collective La présente est en réponse à votre télécopie dans laquelle vous nous avez demandé des renseignements concernant le traitement fiscal rattaché aux paiements, par une société, de primes pour une assurance invalidité supplémentaire pour le compte de deux de ses employés cadres. ...

21 January 2025 External T.I. 2024-1041441E5- Return of Premium Life Insurance Policy Unedited CRA Tags 56(1)(j), 148(1), 148(9), Reg 308 Principal Issues: We were asked to provide comments on the taxation of a return of premium payment made to a taxpayer by a life insurance company upon the maturity of a term life insurance policy. ... Campbell 2024-104144 January 21, 2025 Dear XXXXXXXXXX: Re: Life Insurance Policy – Return of Premium Benefit We are writing in response to your correspondence dated October 27, 2024, in which you requested our comments on why you were issued a T5 Slip from an insurer with respect to an amount you received upon the maturity of a term life insurance policy. ...

Le 28 mars 2025 Bonjour, Objet: Alinéa b) de la définition d’action admissible de petite entreprise au paragraphe 110.6(1) Cette lettre est en réponse à vos correspondances, plus particulièrement à votre correspondance du 30 janvier 2023 dans laquelle vous demandez nos commentaires sur l’exigence de la période de détention de 24 mois prévue à l’alinéa b) de la définition d’« action admissible de petite entreprise » (« AAPE ») au paragraphe 110.6(1) de la Loi de l’impôt sur le revenu (« Loi ») lorsqu’une fiducie personnelle constituée depuis moins de 24 mois dispose des actions du capital-actions d’une société. ... X ») était l’unique actionnaire d’une société (« Société ») pour la période du 1er janvier 2020 au 31 décembre 2022; le 1er janvier 2023, M. X a constitué une fiducie personnelle (« Fiducie ») dont il n’est ni bénéficiaire ni fiduciaire; les seuls bénéficiaires de Fiducie sont les deux enfants de M. ...

15 January 2025 External T.I. 2023-0983151E5- METC- Assisted Human Reproduction expenses Unedited CRA Tags 118.2(2)(a), 118.2(2)(n), 118.2(2)(o), 118.2(2)(v), 118.2(2.21) Principal Issues: 1. ... The following assisted human reproduction services were provided: • The Patients purchased frozen donor eggs through the US donor bank; • The fertility clinic in Canada provided the following services in Canada for the Patients: o consultation, diagnosis, and preparation of the treatment plan, o sperm collection from Patient B, testing and freezing, o shipping sperm to the US donor bank for insemination with donor egg (to create embryo); • Upon receipt of the sperm, the embryos are created by the US donor bank using donor egg and sperm from Patient B, and the embryo is then shipped to the Canadian fertility clinic, and; • Upon receipt of the embryos, the Canadian fertility clinic services include thawing and transfer of the embryo to Patient A (in Canada). ... The following facts and assumptions have been provided for this scenario: • An individual purchased frozen donor eggs and frozen sperm through a US donor bank; • The US donor bank creates the embryos using the donor egg and donor sperm; • The embryos are shipped to the fertility clinic in Canada; • The fertility clinic in Canada provides consultation and treatment to the surrogate mother in preparation for transfer of embryo; • Upon receipt of the embryos, the fertility clinic in Canada prepares the embryo for transfer and then transfers the embryo to the surrogate, and; • Similar to the scenario in Issue 2, the individual paid the US donor bank for all of the services performed, including both the materials purchased and the services provided by the US donor bank and the services provided by the fertility clinic in Canada. ...

11 March 2025 External T.I. 2020-0845931E5 F- Transfert d’une propriété intellectuelle Principales Questions: Quel est le traitement fiscal de sommes reçues par des contribuables lors du transfert d’une propriété intellectuelle dans une situation donnée? / What is the tax treatment of amounts received by taxpayers upon the transfer of intellectual property in a given situation? Position Adoptée: Aucune / None. Raisons: Question de fait / Question of fact. ...