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6 July 2004 External T.I. 2004-0081631E5 F- Price Adjustment Clauses-- summary under Subsection 51(1) Summary Under Tax Topics- Income Tax Act- Section 51- Subsection 51(1) no requirement to notify CRA of price-adjustment clause regarding a s. 86 or 51 exchange After indicating that ticking the box on any prescribed rollover election form is sufficient notification to it of the existence of a price adjustment clause, CRA went on to state: [W]here no form is required (for example, with respect to a transfer of property by pursuant to section 86 or 51), the CRA considers that the mere failure of the parties to notify the CRA of the transaction does not preclude the application of the provisions of … IT-169, provided that all other conditions set out in that Bulletin are satisfied. ...

CRA stated: [W]here amounts are paid by a pension plan manager or its insurer as compensation for financial losses caused by incorrect information provided to a plan member … the amounts received by the member are not taxable. ...

30 July 2004 External T.I. 2004-0083841E5 F- Développement informatique-- summary under A Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A whether an interest in software has been acquired is determined under common or civil law Before noting that the treatment of a computer system development project could only be addressed in response to a ruling request, CRA stated: In determining whether a taxpayer has acquired software or an interest in software … it is necessary to determine whether there has been such an acquisition under civil law or under common law, depending on which legal regime applies to the transaction. ...

In our view, a non-resident financial institution would, in certain circumstances, be required to complete the prescribed forms for a taxpayer subject to tax under Part I …. ...

10 December 2001 External T.I. 2001-0109195 F- Test d'objet à 55(2)-- summary under Paragraph 55(3)(a) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a) s. 55(3)(a) applicable to creditor-proofing transactions S. 55(3)(a) applied to creditor-proofing transaction in which husband and wife transferred 80% and 20% of the shares of Opco to a new Holdco formed by him, Opco pays a dividend equal to its retained earnings and Holdco lends that amount back to Opco – or the husband transfers 100% of the Opco shares to Holdco for Holdco preferred shares, followed by the dividend and loan-back transaction, and then his wife subscribes a nominal amount for 20% of Holdco’s common shares (or purchases such common shares from him). ...

1 March 2002 External T.I. 2002-0118215 F- ACTIONS EMISES GRATUITES AUX EMPLOYES-- summary under Paragraph 7(1)(a) Summary Under Tax Topics- Income Tax Act- Section 7- Subsection 7(1)- Paragraph 7(1)(a) s. 7 rules applicable to shares issued for no consideration to employees Before going on to describe the application of the ss. 7(1.1) and 110(1)(d.1) rules to shares issued for no consideration by a CCPC to employees, CCRA stated: [T]he provisions of section 7 … which deem a benefit to have been received by an employee by reason of employment, are applicable where a corporation has issued shares of its capital stock to its employees for no consideration. ...

CCRA stated: [T]he employer's payment of sales tax on insurance premiums [is] a taxable benefit to the employee pursuant to paragraph 6(1)(a) …. ...

. … [T]here is no administrative relief that would allow these two provisions of the Act not to apply. ...

. … [T]here is no administrative relief that would allow these two provisions of the Act not to apply. ...

7 November 2002 External T.I. 2002-0168795 F- REER TRANSFERT D'ACTIONS AU RENTIER-- summary under Subsection 146(8) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(8) shares can be distributed out of RRSP to annuitant – but with their FMV being included as a benefit CCRA indicated that shares held in an RRSP could be transferred to a non-registered account of the annuitant, but that this would result in the FMV of the transferred shares being included in the annuitant’s income as a benefit. ...