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17 October 2014 Internal T.I. 2014-0546091I7 F - Indemnités lors d'une négociation de gré à gré -- summary under Paragraph 40(2)(b)

. … …[I]f the disposed-of property is the principal residence of the individual, that election is not necessary because the taxpayer can avail himself or herself of the exemption in paragraph 40(2)(b) and thereby reduce or eliminate any capital gain realized on the disposition. ...

24 February 2014 Internal T.I. 2013-0484461I7 - specified foreign property -- summary under Specified Foreign Property

" However, under the foreign law under which the Partnership was formed and the provisions of the partnership agreement "the partners of the Partnership are jointly and severally liable for the debts incurred by the Partnership. ...

10 March 2015 Internal T.I. 2015-0574291I7 - XXXXXXXXXX Termination Payment -- summary under Subsection 212(1)

Our conclusion is…supported by… Transocean …. ...

15 June 2015 Internal T.I. 2015-0583081I7 - Refund Request - Normal Reassessment Period -- summary under Subparagraph 152(4)(a)(ii)

. … [W]here a waiver does not identify the specific issue in dispute, and/or the specific issue may not result in an overpayment, the Minister would not issue a refund. ...

15 June 2015 Internal T.I. 2015-0583081I7 - Refund Request - Normal Reassessment Period -- summary under Subsection 164(1)

. … [W]here a waiver does not identify the specific issue in dispute, and/or the specific issue may not result in an overpayment, the Minister would not issue a refund. ...

10 March 2014 Internal T.I. 2013-0493971I7 F - Application of section 120.4 -- summary under Paragraph (c)

. … [T]he addition…could solve the problem in this case, but only for the 2014 and subsequent taxation years. ...

20 January 2015 Internal T.I. 2014-0551121I7 F - Interest deductibility -- summary under Paragraph 20(1)(c)

. … [W]e presume that Canco 3 and Canco 4 used the accrual method.... ...

7 May 2014 Internal T.I. 2014-0528251I7 - Surface Rentals for Wind Farms -- summary under Paragraph 4(1)(a)

. … The expression "incidental" implies a subordinate relationship or "having a minor role in relation to". ...

22 October 2014 Internal T.I. 2014-0550191I7 - Subsections 89(11) and 249(3.1) -- summary under Subsection 249(3.1)

. … [A] corporation that revokes its subsection 89(11) election will not be deemed not to be a CCPC at the beginning of the taxation year following the particular taxation year. ...

30 October 2012 Internal T.I. 2012-0457941I7 F - Indemnité de départ -- summary under Specified Portion

Thus, no portion of this payment can be designated as a qualifying retroactive lump-sum payment by the payor …. ...

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