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The burden of demonstrating a sufficient connection between the taxpayer’s loan to (or the taxpayer’s guarantee of the debts of) the debtor and the potential for income will be much higher in situations where the taxpayer is not a direct shareholder of the debtor.... 1.48 For an example of a case where the taxpayer did not own shares directly in the debtor corporation but a sufficient connection was shown to exist for the exception described in ¶ 1.44(a) to apply, see Alessandro v The Queen, 2007 TCC 411 &d1=&d2=&su=0"> 2007 TCC 411; 2007 DTC 1373 (TCC). For an example of a case where the connection was found to be too remote, see Service v The Queen, 2004 TCC 592 &d1=&d2=&su=0"> 2004 TCC 592, 2004 DTC 3317, which was affirmed by the Federal Court of Appeal in Service v Canada 2005 FCA 163 "> 2005 FCA 163, 2005 DTC 5281). ...

. … However, this choice is not available if the total amount or value of any non-share consideration received exceeds $200. 1.72 The allocation of cost described in [s. 87(4)(b)] may cause a shift of adjusted cost base from one class of shares of a predecessor corporation to a different class of shares of the new corporation…. 1.73 However, the CRA will not apply paragraph 87(4)(b) to reallocate the adjusted cost base of the shares of the new corporation if: (a) the amalgamation agreement provides that the preferred and common shares of the predecessor corporation are to be converted into preferred and common shares, respectively, of the new corporation, or (b) for a short-form amalgamation, the issued shares of one of the predecessor corporations become shares of the new corporation under the relevant corporate legislation. … 1.75 In situations where an amalgamation is used to shift all or part of the value of a shareholder's predecessor corporation shares to a person related to the shareholder whose interest in the new corporation will be enhanced by the shift in value, the rollover provided in subsection 87(4) will be denied in respect of that shareholder. ...

S5-F4-C1- Income Tax Reporting Currency-- summary under Subsection 261(16) Summary Under Tax Topics- Income Tax Act- Section 261- Subsection 261(16) Summary of base cases 1.61 Where the subsidiary’s tax reporting currency is the Canadian dollar – either because it has never elected into the functional currency regime or it has reverted to Canadian currency – the subsidiary is deemed to be a functional currency tax reporter with the same elected functional currency as its parent. ...

S3-F4-C1- General Discussion of Capital Cost Allowance-- summary under Subsection 13(9) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(9) Deemed disposition on asset migration 1.107 … In applying paragraph 13(7)(a) in respect of a person not resident in Canada, subsection 13(9) provides that a reference to "gaining or producing income" in relation to a business is to be read as a reference to "gaining or producing income from a business wholly carried on in Canada or such part of a business as is wholly carried on in Canada.” 1.108 Accordingly, if a person not resident in Canada changes the use of property from a use in a business, or part of a business, wholly carried on in Canada to a use for some other purpose, there is a deemed disposition of the property at its fair market value at the time of the change. Paragraph 13(7)(a) will therefore apply to a non-resident who carries on a business both in Canada and in another country and transfers to the other country a property used in the part of the business wholly carried on in Canada. … 1.109 If a disposition of property by a person not resident in Canada results in a recapture of CCA, the recapture is included in the non-resident's income by virtue of subparagraph 115(1)(a)(ii) or 115(1)(a)(iii.2). ...

Since paragraph 87(2)(a) also deems the amalgamated corporation to be a new corporation for purposes of the Act, the amalgamated corporation can select a new fiscal period (and thus tax year-end – see paragraph 249(1)(a)). ... Effective date of amalgamation 1.15 … If the effective date of amalgamation is December 31, the first tax year of the new corporation will commence at the earliest moment on December 31, and the tax years of the predecessor corporations will end at midnight on December 30. 1.16 In certain situations, however, the CRA will consider an amalgamation to occur at a particular time on the amalgamation date even though no time is specified in the certificate of amalgamation. ... Consequently, the horizontal amalgamation will result in two deemed year-ends for the target corporation: one under paragraph 87(2)(a) (being the time that is immediately before the horizontal amalgamation), and one under subparagraph 256(7)(b)(ii) and subsection 249(4). … Multiple amalgamations 1.21 [A] short-form horizontal amalgamation of Corporation B with Corporation C is implemented to form Corporation BC. ...

[T]he following income tax treatment will generally apply to a bed and breakfast operation: the entire residence in which a bed and breakfast operates will be a self-contained domestic establishment within the meaning assigned by subsection 248(1); the portion of the residence used in a bed and breakfast operation will be a work space within a self-contained domestic establishment to which subsection 18(12) will apply; the expenses that may be deducted in a year relating to a bed and breakfast operation will be limited to the income for the year from that operation, pursuant to paragraph 18(12)(b) (discussed further in ¶ 2.37- 2.39); expenses not deducted in the year by reason only of paragraph 18(12)(b) will be deemed an expense from the operation in the immediately subsequent tax year, pursuant to paragraph 18(12)(c) (discussed further in ¶ 2.40- 2.42). 2.9... ...

. … 1.13 Usually the frequency and systematic nature of an activity would be indicative of a business. ... More recently, the Tax Court of Canada went on to state that: … Gambling- even regular, frequent and systematic gambling- is something that by its nature is not generally regarded as a commercial activity except under very exceptional circumstances. ...

S4-F14-C1- Artists and Writers-- summary under Total Cultural Gifts Summary Under Tax Topics- Income Tax Act- Section 118.1- Subsection 118.1(1)- Total Cultural Gifts General discussion 1.84 … A certified cultural property is a property of outstanding significance to Canada, pursuant to paragraph 29(3)(b) of the Cultural Property Export and Import Act, for which a certificate has been issued by the Canadian Cultural Property Export Review Board (CCPERB). ... Where an individual is claiming a donation tax credit for the eligible amount of a gift of certified cultural property, they will also need to file the official donation receipt provided to them by the institution or public authority in Canada to which the gift was made. … 1.86 Generally, under the definition of total gifts in subsection 118.1(1), the eligible amount of charitable gifts to qualified donees that can be used in determining an individual’s donation tax credit is limited to 75% of the individual’s net income for the year in which the gift is made. ...

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S1-F5-C1- Related Persons and Dealing at Arm's Length-- summary under Paragraph 251(6)(a) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(6)- Paragraph 251(6)(a) 1.13 … [A]n individual's niece, nephew, aunt, uncle or cousin is not connected by blood, marriage or common-law partnership or adoption to the individual. ...