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7 July 2016 External T.I. 2015-0595481E5- Ontario Corporate Minimum Tax – Forgiven Debt-- summary under Clause 54(2)(b) Summary Under Tax Topics- Other Legislation/Constitution- Ontario- Taxation Act 2007- Section 54- Subsection 54(2)- Clause 54(2)(b) forgiven amount included in adjusted net income A corporation has a forgiven amount which it applies federally under the s. 80 rules but results in net income for financial statement purposes, causing a Corporate Minimum Tax liability under the Taxation Act, 2007 (“TA”). ... Therefore, if GAAP determines that an economic gain arising on a forgiven amount is to be included in a corporation’s net income or net loss, then the forgiven amount will also be included in [adjusted net income or net loss] for purposes of subsection 54(2) of the TA. … Further additions or deductions (“adjustment(s)”) to ANI/ANL are permitted if prescribed in section 9 of Regulation 37/09 of the TA. ...

11 May 2010 External T.I. 2009-0339151E5 F- Paragraphe 44.1- " actions de remplacement-- summary under Replacement Share Summary Under Tax Topics- Income Tax Act- Section 44.1- Subsection 44.1(1)- Replacement Share replacement share not required to continue to be of an eligible small business corporation after its issue Must a "replacement share" continue to be a share of an eligible small business corporation after its issue in order for the capital gain deferral under s. 44.1 to continue to apply? ... Therefore, regardless of whether a corporation's status changed after the time of issuance of the eligible small business corporation share, the effect of subsection 44.1 remains. … Thus, the deferred gain, which results in a reduction in the adjusted cost base, will be realized when the taxpayer sells the replacement shares, to the extent that the proceeds of disposition exceed the adjusted cost base. ...

6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Paragraph 12(o) Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 12- Paragraph 12(o) applications software used by computers for operation of biogas landfill site would be Class 43.1 or Class 12 property A Canadian renewable and conservation expenses (CRCE) project uses landfill sites, which are injected with bacteria to produce recoverable gas. ... CCRA responded: [S]ubparagraph (d)(viii) of Class 43.1 … specifically excludes property otherwise included in Class 10. ...

1 August 2019 External T.I. 2018-0768561E5- Application Administrative Position on US LLPs & LLLP-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 no ability for an otherwise grandfathered LLLP to treat itself prospectively as a corporation Two Florida or Delaware LLLPs (held by Canadian resident corporations) that have filed as partnerships for Canadian tax purposes since the time of their formation are looking to be treated as corporations for Canadian tax purposes on a prospective basis. After having noted that one of the conditions for its administrative practice of allowing any such entities formed before April 26, 2017 to file as a partnership was that “no member of the entity and/or the entity itself takes inconsistent positions from one taxation year to another … between partnership and corporate treatment,” CRA stated in response to a query dated June 29, 2018: In our view, the change by the LLLPs from partnership to corporate treatment constitutes taking an inconsistent position from one taxation year to the next and accordingly, the first condition noted above would not be met. ...

1 August 2019 External T.I. 2018-0768561E5- Application Administrative Position on US LLPs & LLLP-- summary under Corporation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Corporation LLLPs cannot be viewed as corporations solely on a prospective basis 2017-0691131C6 stated that one of the conditions for allowing Delaware or Florida LLLPs formed before April 26, 2017 to file as a partnership was that “no member of the entity and/or the entity itself takes inconsistent positions from one taxation year to another … between partnership and corporate treatment.” ...

17 January 2020 External T.I. 2017-0685341E5- Tax Comparison of the FIT & Net Metering Programs-- summary under Computation of Profit Summary Under Tax Topics- Income Tax Act- Section 9- Computation of Profit a credit generated by a business under the Ontario Net Metering Program is only income when applied, and is offset by a deduction for the electricity consumed Under the Net Metering Program administered by the Ontario Power Authority, a participant who generates electricity primarily for its own use from a renewable energy source is billed only for the difference between the value of the electricity consumed by the participant and the value of the electricity supplied to the provincial electrical distribution system, so that where the value of the participant’s electricity consumption is less than the value of the excess electricity supplied, the participant will accumulate a credit, which is available for use against the participant’s future electricity consumption in the next billing period – and if the accumulated credit cannot be used in its entirety within a given 12-month period, it will be forfeited as of the next billing period. ...

17 January 2020 External T.I. 2017-0685341E5- Tax Comparison of the FIT & Net Metering Programs-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit credits received under the Ontario Net Metering Program respecting electricity generated for personal consumption are not income Under the Net Metering Program administered by the Ontario Power Authority, a participant who generates electricity primarily for the participant’s own use from a renewable energy source is billed only for the difference between the value of the electricity consumed by the participant and the value of the electricity supplied to the provincial electrical distribution system, so that where the value of the participant’s electricity consumption is less than the value of the excess electricity supplied, the participant will accumulate a credit, which is available for use against the participant’s future electricity consumption in the next billing period – and if the accumulated credit cannot be used in its entirety within a given 12-month period, it will be forfeited as of the next billing period. ...

15 June 2020 External T.I. 2020-0850981E5- CECRA – Pension plan eligibility-- summary under Clause 149(1)(o.2)(ii)(C) Summary Under Tax Topics- Income Tax Act- Section 149- Subsection 149(1)- Paragraph 149(1)(o.2)- Subparagraph 149(1)(o.2)(ii)- Clause 149(1)(o.2)(ii)(C) CECRA loans give rise to income from real property and thus are not a disqualified borrowing The Canada Emergency Commercial Rent Assistance Program (the “CECRA”) offers unsecured, forgivable loans to eligible commercial property owners (“Owner”), with the Owner offering qualifying small business tenants a rent reduction of at least 75% for rent otherwise due in respect of April, May and June 2020, and with the CECRA loan fund covering 50% of the rent and the Owner agrees to forgo receipt of the other 25%. ... The borrowing restriction applicable to pension real estate corporations in clause 149(1)(o.2)(ii)(C) is less restrictive. … [O]ur views are as follows: Participating in the CECRA with respect to commercial property held by a pension real estate corporation will not contravene the borrowing restriction in clause 149(1)(o.2)(ii)(C). ...

15 June 2020 External T.I. 2020-0850981E5- CECRA – Pension plan eligibility-- summary under Paragraph 8502(i) Summary Under Tax Topics- Income Tax Regulations- Regulation 8502- Paragraph 8502(i) CECRA loans do not lead to deregistration of an RPP The CECRA program contemplates the making of loans to commercial landlords to partially fund their providing rent relief to qualifying tenants, followed by forgiveness of such loans on December 31, 2020 if the landlord has complied with the program terms. ... The borrowing restriction applicable to pension real estate corporations in clause 149(1)(o.2)(ii)(C) is less restrictive. … [O]ur views are as follows: Participating in the CECRA with respect to commercial property held by a pension real estate corporation will not contravene the borrowing restriction in clause 149(1)(o.2)(ii)(C). ...

5 December 2022 External T.I. 2021-0915921E5- ELHT – Class of beneficiaries-- summary under Class of Beneficiaries Summary Under Tax Topics- Income Tax Act- Section 144.1- Subsection 144.1(1)- Class of Beneficiaries employees of a class can have the same rights even if their benefit entitlements differ In order to qualify as an employee life and health trust (ELHT), s. 144.1(2)(e)(i) or (ii) must be satisfied. The test in s. 144.1(2)(e)(i)(A) requires that the “trust … contains at least one class of beneficiaries where the members of the class represent at least 25% of all of the beneficiaries of the trust who are employees of the participating employers under the trust.” ...