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. … In the situation where Parent was not be considered to have acquired control of Parentco on the incorporation of Parentco and the marketable securities belonged to Parentco at the time when Parent acquired the control of Parentco, subparagraph 88(1)(c)(v) would apply if the assumptions you described in your request are taken into account, as modified by those stated in question (d). In such a situation, the marketable securities would have been acquired by Parentco from a person (Parent) who did not deal at arm's length with Childco (pursuant to subsection 88 (1.7)) other than by reason of a right referred to in paragraph 251(5)(b) where the acquisition was made as part of a series of transactions or events in which Childco had last acquired control of Parentco …. ...

An inter vivos trust (the “Trust”), holding 600 shares of Xco (a CCPC with a bond portfolio) with a nominal ACB and PUC of $600 and an FMV of $1,200,000, distributed those shares equally to its “Beneficiaries” (A, B, C and D – as well as E and F, who were brothers and cousins of the others). By virtue of an election by the trust pursuant to s. 107(2.001), s. 107(2.1) applied to this distribution, so that Trust realized deemed proceeds of $1,200,000 (resulting in a taxable capital gain of $99,950 being allocated to each Beneficiary under s. 104(21)), each Beneficiary was deemed to have acquired 100 shares at a cost of $200,000, and each Beneficiary disposed of the beneficiary’s capital interest in the Trust for proceeds of $100, which under s. 107(1)(a) had a deemed ACB equal to the cost amount of the distributed shares of $100 – so that no gain was realized on the disposition of each such capital interest. ...

(a) of the definition (referring to “real … property situated in Canada”), CRA first indicated: The determination of whether or not an object has become a fixture requires consideration of the degree of annexation and the purpose of annexation. ... As all components of the Solar Equipment are attached to the land on which they are situated, it is our view that the Solar Equipment is described in paragraph (a) …. ...

CRA noted that Cummings found “that the payment of fees to a real estate broker for finding tenants and entering into new leases is generally a current expense” and stated: [A]ssuming, of course, that this remuneration represents an expense of a current nature … the remuneration would be deductible in the years in which it is paid. ...

Furthermore … paragraph 83(2)(a) deems [an s. 83(2)] dividend to be a "capital dividend" to the extent of the amount of the corporation's CDA immediately before the particular time. ...

. … [T]wo partnerships may achieve a certain form of merger, if each of them distributes all of its property to its partners, in accordance with paragraph 98(3), and if each partner subsequently invests the property so received in a new partnership in accordance with subsection 97(2). ...

4 January 2012 External T.I. 2011-0414731E5 F- Interaction between 84.1 and 83(2) ITA-- summary under Subsection 84(7) Summary Under Tax Topics- Income Tax Act- Section 84- Subsection 84(7) s. 84(7) might contradict CRA position that no s. 83(2) election on s. 84.1 dividend to non-shareholder Before concluding that the “CRA does not intend to adopt a permissive administrative position permitting a s. 83(2) election where there is a s. 84.1 deemed dividend payable by a private corporation to a person other than a shareholder of the corporation, CRA stated: 2002-0128955 … stated that the Department of Finance was informed that the wording of subsection 84(7) could be interpreted as contradicting our position that an election under subsection 83(2) could not be made in respect of a deemed dividend paid under paragraph 84.1(1)(b) to a person who was not a shareholder of the corporation. ...

September 1990 T.I. 1990-101-- summary under Paragraph 20(1)(e.1) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(e.1) recurring annual commitment fee would be covered- single fee for term loan is not In response to a query as to the application of s. 20(1)(e.1) to loan placement fees or loan structuring fees, the Directorate stated: It is our view that a one time fee related to a loan with a term greater than one year, such as a loan structuring fee or loan placement fee, would generally not "... reasonably be considered to relate solely to the year... ...

18 July 2001 External T.I. 2001-006967-- summary under Subsection 127(18) Summary Under Tax Topics- Income Tax Act- Section 127- Subsection 127(18) "Where, under a contractual arrangement, a non-resident does not carry on any business in Canada and reimburses a Canadian taxpayer in respect of SR & ED expenditures incurred in Canada and the Canadian taxpayer includes the amount of the reimbursement in computing the taxpayer's income from a business carried on in Canada pursuant to subsection 9(1) of the Act, it is our position that the reimbursement would not be considered to be non-government assistance or a contract payment for the purposes of paragraph 127(18) of the Act. ...

Consequently, in your particular situation, it does not seem possible to us to modify the tax consequences of the dividends that you and your wife received …. ...