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5 November 2014 External T.I. 2014-0521891E5 F- Résidence principale et copropriété-- summary under Ownership Summary Under Tax Topics- General Concepts- Ownership whether a tacit co-ownership agreement is respected is a private law issue Two common-law spouses ("A" and "B") purchased a condominium as their principal residence (the "Residence"), with their names initially registered on title, but with the name of B being removed when the mortgage was renewed – but with a “tacit agreement” that they would each continue to own a proportionate share of the Residence, and with each contributing to the expenses. ...

. …. Even though all or substantially all of the profits of this particular community contribution company are destined for a good cause…it will nevertheless be organized (and operated) for profit and, as such, would not qualify…. ...

If, however, … there was a gift of multiple separate and distinct properties… the tax [would apply] on a property-by-property basis…. ...

. … [A]ny further reduction in the cost of the ticket to the teachers resulting from the parent donations is likely a windfall or a gift received in the person's capacity as an individual. ...

. … To the extent that the amounts received by Mr. A are used to cover the additional costs that he incurs and that these amounts do not allow him to be enriched, we would be of the view that they would be considered reasonable for the purposes of paragraph 6(6) and would be excluded from the calculation of his income. ...

. … Furthermore, if [the] individual… [instead] only contributes to certain expenses of another person who maintains a self-contained domestic establishment, in a random and irregular manner,…[then] the individual does not maintain a self-contained domestic establishment. ...

However … lodging expenses with a host family are not amounts paid to a sports school providing lodging services, and, consequently, they are not child care expenses for the purposes of subsection 63(3). ...

. … If the facts surrounding the transaction demonstrate that a person has contributed to his spouse's TFSA, paragraph 146.2(2 (c) would not be complied with and, pursuant to paragraph 146.2(5)(b), the TFSA would cease to be a qualifying arrangement. ...

However, to qualify as eligible pension income, the RCA benefits must … be payable in substantially the same form as the RPP benefits (i.e. payable for life in equal periodic amounts subject to inflation or other adjustments permitted under the RPP). ...

. … However, where there is a FMP, the taxpayer must simply demonstrate that one of the persons listed in paragraph 73(3)(c) was involved in the farming business to the extent required by the FMP. ...