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9 November 2000 External T.I. 2000-0038955 F- CLAUSE DE CAPACITE DE GAIN-- summary under Paragraph 12(1)(g) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) ascertaining 5-year earnout period / meaning of “calculated with certainty” Regarding the fourth earnout condition in IT-426, which stipulates that "the term of the contract must not exceed five years", CCRA indicated that this period commenced when the contract was formed in accordance with provincial law (which might be the date written on the contract), and that the period would generally not end at least until all payments to be made could be calculated accurately, and that the period could extend beyond this point, e.g., where there was a potential for subsequent adjustments. ...

When she stopped using one of the units as her personal residence and started renting it out, its cost for CCA purposes was stepped by ¾ under s. 13(7)(b)(ii)(B), and she would realize a capital gain pursuant to s. 45(1)(a). ...

On the sale, it realized a capital gain of $50,000 and a terminal loss of $60,000 – except that, pursuant to s. 13(21.1), the capital gain became nil and the terminal loss became $10,000, so that pursuant to s. 13(21.1), the deemed proceeds of disposition of the building were $250,000. ...

After noting that “[w]here … a limited partnership has only one general partner, the Agency's position is that the general partner generally has control of the limited partnership,” CRA indicated that C Ltd. thus controlled Opco, and that the “ultimate control” of Opco, as described in Parthenon, was held by A Ltd. ...

28 April 2000 External T.I. 2000-0020695 F- CREDIT-BAIL-- summary under A Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A Construction Bérou not followed after 1990 – taxpayers generally should follow the legal form of the agreement The Agency referred to its position in Income Tax Technical News No. 5 of July 28, 1995: Generally, we will rely on the assumption that the form of an agreement reflects the true relationship between the parties. ...

. … [Here] a deduction of $100,000 should be made because of the capital loss realized by the corporation during the “relevant period.” ...

It “would seem reasonable … to attribute the gross revenue to the permanent establishment where the decisions to acquire and dispose of the investments that gave rise to the gross revenue are made and carried out” and, similarly, where such decisions were made by a manager who was acting as agent. ...

. … In the event that a corporation's business includes the making of loans but those loans cannot be viewed as having been made in the corporation's ordinary business of lending money, it is our view that those same loans cannot be considered as "debts that arose in the ordinary course of the creditor's business".... ...

. … It is the Department's long standing practice not to regard an offset of a shareholder's loan account debit balance against a dividend payable as part of a series of loans and repayments for purposes of paragraph 15(2)(b).... ...

. … The settlement amount paid to you was compensatory. As the Law Firm's services were acquired by you for consumption or use otherwise than in making taxable supplies for consideration, the conditions of subsection 169(1) are not met. ...