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It cannot exceed the amount determined by the formula A – B where: A is the income that the second CCPC has for its taxation year from the first CCPC referred to in paragraph 125(3.2)(a), and B is the portion of the amount described in A that is deductible by the first CCPC in respect of the amount of income of the first CCPC referred to in clauses 125(1)(a)(i)(A) or (B) for the year. ...

For purposes of the Guidelines, “employer is resident on a reserve” means: “… that the reserve is the place where the central management and control over the employer organization is actually located. ...

Aux termes de cette disposition, une résidence principale est définie comme suit: [...] bien- logement ou droit de tenure à bail y afférent, ou part du capital social d'une société coopérative d'habitation acquise dans l'unique but d'acquérir le droit d'habiter un logement dont la coopérative est propriétaire- dont le contribuable est propriétaire au cours de l'année conjointement avec une autre personne ou autrement, à condition que: a) le contribuable étant un particulier autre qu'une fiducie personnelle, le logement soit normalement habité au cours de l'année par le contribuable, par son époux ou conjoint de fait ou ex-époux ou ancien conjoint de fait ou par un enfant du contribuable; Comme le mentionne cette disposition, afin qu'un bien soit désigné comme étant la résidence principale d'un contribuable (en l'espèce, vous-même), il est nécessaire que ce bien ait été "normalement habité" par le contribuable, par son époux ou conjoint de fait ou ex-époux ou ancien conjoint de fait ou par un enfant du contribuable. ... Les passages clés de l'article 54 se lisent comme suit: Toutefois, sous réserve de l'article 54.1 (ce dernier n'est pas applicable dans votre situation), le bien ne peut en aucun cas être considéré comme la résidence principale d'un contribuable pour une année d'imposition: c) à moins que le contribuable, étant un particulier autre qu'une fiducie personnelle, ne l'ait désigné comme étant sa résidence principale pour l'année en la forme et selon les modalités réglementaires et qu'aucun autre bien n'ait été désigné pour l'année, pour l'application de la présente définition, par l'une des personnes suivantes: [...] ...

According to Directive # 101- 01 entitled “Introduction to the ODSP Employment Supports Directives”, this can be conventional full-time or part-time waged employment, self-employment, membership participation in a business enterprise or contract employment. ... In particular, subparagraph 12(1)(x)(ii) through (iv) would bring into income amounts received by a taxpayer from a government that “... can reasonably be considered to have been received (iii) as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv) as a refund, reimbursement, contribution or allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of (A) an amount included in, or deducted as, the cost of property, or (B) an outlay or expense”. ...

Specifically, as noted in paragraphs 4 and 5 of Interpretation Bulletin IT-273R2, Government Assistance – General Comments, (footnote 8) generally, when a taxpayer receives or is entitled to receive government assistance for the acquisition of depreciable property (before the disposition of the property), subsection 13(7.1) of the Act applies to reduce the capital cost of the property by the amount of the assistance. ... Yours truly, Pamela Burnley CPA, CA Manager Business and Capital Transactions Section Business and Employment Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 As stated in question 9 in the Frequently Asked Questions section of the BC Housing Secondary Suite Incentive Program website, the minimum loan under the Program is $10,000, which means that construction costs of $20,000 or more need to be incurred by a Homeowner to participate in the Program. 2 As you indicated, the RALs are the median rent levels for each area and unit size as determined by the Canada Mortgage & Housing Corporation in their annual rental market survey. 3 In a situation where the SSIP Loan is not forgiven within the first 5 years of the Program, BC Housing may, at their sole discretion, extend the mortgage term to a maximum of 10 years from commencement (the opportunity for forgiveness will continue) of the BC SSIP. 4 The Secondary Suite must be newly constructed under municipal building permits received on or after April 1, 2023. 5 Based on question 12 in the Frequently Asked Questions section of the BC Housing Secondary Suite Incentive Program website. 6 See also Line 9946 of the T4036 Rental Income guide for discussion of situations where property is regularly rented below fair market value, under the heading “Renting below fair market value” 7 https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4036/rental-income.html 8 https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it273r2.html 9 https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c2-principal-reside... 10 Refer to paragraph 2.13 of the PR Folio for explanation of the phrase family unit. 11 A possible exception to this might be where a Homeowner rents the Secondary Suite to their former spouse or former common-law partner who is both a Qualifying Tenant under the BC SSIP and a family member that can meet the “ordinarily inhabited” requirement for purposes of the principal residence definition in section 54 of the Act. ...

The terms “reasonable dividend income return on a […] listed share” refer to dividends paid regularly by widely-held corporations to their shareholders on publicly listed shares. ...

The Resident Program in our opinion seems to be more of a training program provided by the Resident's employer, the various hospitals in XXXXXXXXXX, where according to the information provided, the training and instruction seems to be provided, and designed so the doctors can prepare for examinations given by the Medical Council of Canada so they can be licensed by the College of Physicians & Surgeons of XXXXXXXXXX to practice medicine rather than, a qualifying educational program where a student is engaged in academic course study at a designated educational institution. ...

Either 6(1)(a) or 6(1)(e) & (k) depending on whether or not the vehicle is considered an "automobile". 3. ...

The TAB went on to point out (at paragraph 13) the potential absurdities if one were to conclude that the in-law relationship continued after death: "... ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...