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30 October 2002 Internal T.I. 2002-0134077 F- ATTRIBUTION DES GAINS EN CAPITAL-- summary under Subsection 74.2(1) Summary Under Tax Topics- Income Tax Act- Section 74.2- Subsection 74.2(1) indirect transfer where individuals transfer shares to their Holdcos, who transfer such shares to the individuals’ respective spouses Two individuals transferred the shares they held of a particular company to their respective holding companies which, in turn, each disposed of a portion of those shares to the individuals’ respective spouses in consideration for non-interest-bearing notes. ... In finding that s. 74.2(1) applied, the Directorate stated: [W]e consider it possible that an indirect transfer of the individuals' shares to their spouse was effected through their respective holding companies … [so] that the shares disposed of by the spouses … constitute substituted property for the property transferred indirectly by the individuals, Words and Phrases transfer indirectly ...

12 December 2002 External T.I. 2001-0100755 F- Impact of LCB on Dr and Part IV-- summary under Subsection 129(2) Summary Under Tax Topics- Income Tax Act- Section 129- Subsection 129(2) general practice to net dividend refund against unpaid Part I tax Regarding the situation where a CCPC (Bco) was subject to Part I tax for a year but also to a dividend refund (DR), CCRA stated: Where a corporation is required to make a payment under the Act … the CCRA may, instead of paying the amount of the DR for the year, apply the amount of the DR for the year against that other obligation pursuant to subsection 129(2). … In general, the CCRA applies subsection 129(2) on an initial assessment, for example, when a corporation's tax for the year is still unpaid at the time of the initial assessment and the corporation is entitled to a DR for the year. ...

10 January 2002 External T.I. 2001-0090325 F- UTILISATION DES VEHICULES-- summary under Subsection 6(2) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(2) commuting in connection with employer requirement to keep vehicle overnight at home was personal use – but not emergency use Outside normal working hours, management employees of a municipality are required to park the automobiles used in its day-to-day operations at their homes for use in quickly responding to emergencies situations such as water leaks or fires. ... Consequently, it is recommended that the employer and employees keep a record of the use of the motor vehicle to clearly distinguish between kilometres driven for personal purposes and kilometres driven for business purposes …. ...

11 February 2002 External T.I. 2001-0092975 F- MOMENT DE L'INCLUSION DANS LE REVENU-- summary under Timing Summary Under Tax Topics- Income Tax Act- Section 9- Timing retroactive fee increases were not income until that date that the Order in Council ordering their payment took effect On May 2, 2001, a Quebec Order in Council, which took effect on June 1, 2001, provided that there would thereafter be paid to Quebec pharmacist owners three payments to retroactively increase their fees for January 1, 1999 to December 31, 2000, from January 1, 2001 to March 31, 2001 and from April 1, 2001 to May 31, 2001. In finding that the retroactive fee increases were not income until Juane 1, 2001, CCRA stated: According to the jurisprudence, an amount is receivable when a taxpayer has a definite right to receive it, even if it is not necessarily due. … We consider that the amount is determined when it is sufficiently determinable or where it can be reasonably estimated. … [T]he increases in a pharmacist-owner's fees for services for the period from January 1, 1999 to May 31, 2001 are amounts receivable as of June 1, 2001 and... they must be included in the computation of the pharmacist-owner's income in the taxation year that includes June 1, 2001. ...

2 May 2002 Internal T.I. 2002-0122607 F- BIENS A USAGE PERSONNEL-- summary under Regulation 1102(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 1102- Regulation 1102(2) effective severance for ITA purposes of land and building by Reg. 1102(2) does not apply to personal-use property On the disposition by an individual of a cottage which is a personal-use property (“PUP”) but not his principal residence, he realizes a capital gain of $15,000, which is attributable to a $25,000 gain on the land, and a $10,000 loss on the building. In finding that this does not signify that he has realized a $25,000 gain on the land, and a $10,000 loss on the building which is denied by s. 40(2)(g)(iii), the Directorate stated: Where a building constitutes depreciable property … [Reg. 1102(2)] has the effect of splitting the property into two for the purposes of the Act, namely the land and the building. In the case of a cottage that is a PUP, we are of the view that the land and the building will remain one and the same property for tax purposes if they constitute one and the same property for legal purposes. … [Here] the taxpayer will realize a capital gain of $15,000 on the disposition of his property. ...

28 June 2002 Internal T.I. 2002-0132427 F- RDTOH-- summary under Subsection 129(1) Summary Under Tax Topics- Income Tax Act- Section 129- Subsection 129(1) RDTOH reduced by dividend refund even if time limit for claiming the dividend refund has passed Portfolioco, which had a RDTOH account on December 31, 1997 of $200,000, paid a taxable dividend of $300,000 in its taxation year ended December 31, 1997, but did not file its return for that year within three years after the end of that taxation year, so that CCRA did not pay any dividend refund to Portfolioco. ... For the purposes of subsection 129(3) … the "dividend refund" means the amount equal to the lesser of the amounts set out in subparagraphs 129(1)(a)(i) and (ii). Consequently … the amount of Portfolioco's RDTOH account for its 1998 taxation year would be reduced by the $100,000 dividend refund that would have been made by the CCRA had Portfolioco filed its return of income in accordance with paragraph 150(1)(a). ...

4 December 2002 External T.I. 2002-0139345 F- REVENUS D'INTERETS-- summary under Paragraph 118(1)(b) Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b) income of dependant child includes interest income generated from tax-free receipts Following the death of their mother in a car accident, children received a lump-sum payment from the Société d'assurance automobile du Québec (the "SAAQ"), which was placed in a trust account until they attained the age of majority. ... Finally, for purposes of calculating the … paragraph 118(1)(b) [credit], the individual must take into account the dependant's net income. ... In addition … monthly CSST benefits are also part of the dependant's net income, even if those benefits are deducted in computing the dependant's taxable income. ...

18 December 2002 Internal T.I. 2002-0164817 F- HONORAIRES POUR SERVICES DE MANDATAIRE-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 CCRA policy on cost-plus-15% management companies of a professional inapplicable where it is providing agency services A professional paid his management company for 115% of the costs it purportedly incurred in managing his professional practice. ... In the case of an agent … the fees paid by the professional should be reasonable and correspond to the fair market value of the services rendered by the agent. Furthermore, if it were a genuine management company and not an agent of the professional, the CCRA would question the deductibility of the … fee if the management company had no employees to perform the functions for which the professional was billed. ...

20 December 2002 External T.I. 2002-0164735 F- PRODUIT DE DISPOSITION ACHALANDAGE-- summary under Variable E Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(5)- Cumulative Eligible Capital- Variable E full potentially receivable amount must be recognized, notwithstanding subsequent possible downward adjustment On a sale of the business of a pharmacist, the goodwill value of $750,000 (payable in 72 equal monthly instalments) is based on the number of prescriptions sold over a 12-month period multiplied by a set amount per prescription. ... Adding the words "may become" to this expression broadens its scope, since it refers to the possibility of someone meeting the conditions necessary for a claim in the future. … [T]he pharmacist may become entitled to receive the full price of the goodwill, in your example $750,000, so that the taxpayer must include this full amount under paragraph (a) of Variable E of CEC in the taxation year of the sale of the goodwill. … CCRA went on to note that if there was a subsequent downward adjustment to the purchase price, a corresponding deduction generally would be available under s. 24(1)(a). ...

28 February 2002 External T.I. 2002-0120315 F- Butterfly Transactions-- summary under Clause 55(3.1)(c)(ii)(B) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(3.1)- Paragraph 55(3.1)(c)- Subparagraph 55(3.1)(c)(ii)- Clause 55(3.1)(c)(ii)(B) application of s. 55(3.1)(c)(ii)(B) to post-butterfly issuance to unrelated persons of shares by the distributed corporation/ tainting effect on one TC of post-butterfly sale by the other TC 1 st situation (post-butterfly share issuance by distributed corporation) In the first situation, Holdco made pursuant to a butterfly reorganization a pro rata distribution of its sole asset, i.e., shares of Pubco to arm’s length transferee corporations (TCs) which had been its shareholders, following which Pubco proceeded with a public issuance of shares to persons who were not related the TCs. ... The de minimis rule would not apply since the FMV of the Pubco shares acquired by the unrelated persons would represent more than 10% of the FMV of the Pubco shares received by Aco ($20,000 x 10% = $2,000). Regarding Bco, the acquisition of the Pubco shares by the unrelated persons would come within the de minimis rule, as the FMV of such shares ($8,000) did not represent more than 10% of the FMV of the Pubco shares received by Bco on the distribution ($80,000 x 10% = $8,000). ...