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Bundle Date Translated severed letter Summaries under Summary descriptor 2008-06-20 27 May 2008 External T.I. 2008-0269441E5 F- Withdrawn Ruling Request Income Tax Act- Section 84- Subsection 84(2) the 2005-0134731R3 transactions, accommodating “an intergenerational transfer of a family business,” would be abusive surplus stripping if applied to inter-sibling transfer Income Tax Act- Section 245- Subsection 245(4) GAAR applied to use of outside basis, created with the capital gains exemption, for an inter-sibling transfer 13 June 2008 Internal T.I. 2008-0280121I7 F- Crédit d'impôt pour condition physique des enfant Income Tax Regulations- Regulation 9400- Subsection 9400(1)- Physical Activity initial swimming lesson program for preschoolers qualified notwithstanding that did not contribute initially to cardio-respiratory endurance 2008-06-06 29 May 2008 External T.I. 2007-0262591E5 F- Remboursement de sommes versées par erreur Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(n) s. 8(1)(n) could extend to reimbursements of disability benefits to an employer-arranged insurer 26 May 2008 External T.I. 2007-0263001E5 F- 2006 GRIP Addition Income Tax Act- Section 89- Subsection 89(7) illustration of circular calculations for GRIP additions where cross-redemption in 2004 2008-05-09 25 April 2008 External T.I. 2008-0274401E5 F- Crédit d'impôt pour enfant Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b.1) meaning of "ordinarily reside" and "throughout the … year" 2008-04-18 8 April 2008 Internal T.I. 2008-0267811I7 F- Article 44.1- Désignation tardive Income Tax Act- Section 44- Subsection 44(1)- Replacement Share late designation permitted if resulted from bona fide error and not prompted by retroactive tax planning 9 April 2008 Internal T.I. 2008-0268881I7 F- Crédit d'impôt pour apprentis Income Tax Act- Section 127- Subsection 127(9)- Eligible Apprentice $2,000 limit not required to be allocated to one employer where unrelated employers 10 April 2008 Internal T.I. 2008-0271801I7 F- Frais juridiques liés à amende ou pénalité Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose deductibility of legal fees is subject to the 65302 principles including that the defended conduct not be egregious or repugnant 2008-04-11 1 April 2008 External T.I. 2008-0269311E5 F- Ajustements salariaux rétroactifs Income Tax Act- 101-110- Section 110.2- Subsection 110.2(1)- Qualifying Amount negotiated payment of retroactive salary adjustments were not qualifying amounts 2008-04-04 27 March 2008 External T.I. 2006-0197601E5 F- Crédit équivalent pour personne à charge Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b)- Subparagraph 118(1)(b)(ii)- Clause 118(1)(b)(ii)(B) having legal custody of the child is relevant, but not a sine qua non ...

When asked about the impact of s. 179(9), CRA stated that it “reviewed the leasing examples in P-051R2 and has determined that the introduction of new subsection 179(9) … does not impact the rationale or carrying on business conclusions in those examples.” ...

These are additions to our set of 1,546 full-text translations of French-language Roundtable items and Technical Interpretations of the Income Tax Rulings Directorate, which covers all of the last 13 ¼ years of releases of Interpretations by the Directorate. ...

Furthermore, the Revenue-approved online tax return form used by Mr Tooth and his advisors contained numerous “white spaces” … within which the taxpayer is invited to add information using his own words and phrases, so as to ensure that the declaration [was accurate]. ...

., a resident individual or trust) is not deemed to pay a dividend under s. 247(12), CRA will get to the same result by applying s. 15 (for a non-resident shareholder) or s. 56(2) (where the non-resident is not a shareholder) in order to impose withholding tax on the secondary adjustment under s. 214(3) – except that it may instead consider invoking s. 246(1)(b). ...

(a)(i)(B)(I) of that definition indicates that such income is excluded from being specified corporate income for such SBD purposes if “it is not the case that all or substantially all of [Opco B]’s income for the year from an active business is from the provision of services or property to … persons (other than the private corporation) with which [Opco B] deals at arm's length.” ...

The beneficiaries of a trust may include a second trust – which will be deemed by s. 110.6(14)(c)(i) to be related to the first trust during the period that the second trust is a beneficiary thereof. ...

Summaries of GST/HST Memorandum 17-12 “Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02” July 23, 2021 under ETA s. 141.01(2), s. 141.01(3), s. 141.02(1) – exclusive input, direct input, non-attributable input, specified method, s. 206(3), s. 141.02(17) and s. 141.02(9). ...

These are additions to our set of 1,915 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 16 ½ years of releases of such items by the Directorate. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2005-02-18 16 February 2005 External T.I. 2004-0097161E5 F- Fin d'exercice d'une société de personnes Income Tax Act- Section 249.1- Subsection 249.1(4)- Paragraph 249.1(4)(b) requirement that there not be a multi-tier partnership must be satisfied each fiscal period 8 February 2005 Internal T.I. 2004-0099681I7 F- Remboursement de frais de déménagement Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) reimbursement of reasonable living expenses incurred until the employee permanently occupies new home in employer’s area is not a benefit 16 February 2005 Internal T.I. 2004-0105401I7 F- Frais de publicité Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose costs of commenting on an issue unrelated to the business were non-deductible 17 September 1998 External T.I. 98222950 F- Régime d'accession à la propriété- habitation admissible Income Tax Act- Section 146.01- Subsection 146.01(1)- Qualifying Home qualifying home can be part of a larger commercial buildingAlso referred to as 9822295 17 February 2005 External T.I. 2004-0090411E5 F- Bien de remplacement-dispos. involontaire Income Tax Act- Section 44- Subsection 44(5)- Paragraph 44(5)(a.1) replacement property potentially can be held through a partnership if the partnership property is physically similar Income Tax Act- Section 13- Subsection 13(4) rollover not available where building replaced by interest in partnership carrying on a similar business because the partnership interest is not depreciable property 2005-02-11 2 February 2005 External T.I. 2004-0104671E5 F- Convention de retraite- Fonds mis de côté Income Tax Act- Section 248- Subsection 248(1)- Salary Deferral Arrangement amounts agreed to be paid post-retirement do not create an SDA if they are not reasonably regarded as deferred salary Income Tax Act- Section 248- Subsection 248(1)- Retirement Compensation Arrangement no requirement that payment to the other be in trust 3 February 2005 External T.I. 2005-0111871E5 F- Intérêts / mise à part de l'argent Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) cash damming to pay current deductible business expenses is an eligible use which continues with the business 3 February 2005 External T.I. 2005-0112141E5 F- Safe income Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) safe income prorated on a partial crystallization of an accrued gain ...