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14 March 2002 External T.I. 2001-0089595- Interation of 250(5) & 128.1(4)(b)(iv) Unedited CRA Tags 250(5) 128.1(4)(b)(iv) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Leung March 14, 2002 Dear XXXXXXXXXX: Re: Subsection 250(5) and subparagraph 128.1(4)(b)(iv) of the Income Tax Act ("Act") We are writing in reply to your letter of June 18, 2001 in which you requested our view on the interaction of subparagraph 128.1(4)(b)(iv) and subsection 250(5) of the Act. ...

9 October 2009 Roundtable, 2009-0330081C6 F- Sens de " année " au paragraphe 74.5(2) Unedited CRA Tags 74.5(2) Principales Questions: Quel sens faut-il donner à l'expression " année donnée " au paragraphe 74.5(2) pour établir le montant des intérêts payables? ... In the second example of the question, for subsection 74.5(2) of the ITA to apply, it would have been necessary, among others, that the interest payable for the period from December 19, 2002 to December 31, 2002, be paid not later than 30 days after the end of the calendar year 2002, even though the interest was only payable on December 19, 2003. Michel Lambert (613) 957-8968 October 9, 2009 2009-033008 ENDNOTES 1 AGENCE DU REVENU DU CANADA, interprétation technique 912556, " Meaning of Particuliar Year ", 21 octobre 1991. 2 AGENCE DU REVENU DU CANADA, interprétation technique 2008-0274221I7 (E), Meaning of " year " in 74.5(2), 16 avril 2008. 3 Al. 249(1)b) L.I.R. 4 CANADA REVENUE AGENCY, technical interpretation 912556, "Meaning of Particular Year", October 21, 1991. 5 CANADA REVENUE AGENCY, technical interpretation 2008-0274221I7 (E), Meaning of "year" in 74.5(2), April 16, 2008. 6 Par. 249(1)(b) of the ITA ...

21 April 2015 Internal T.I. 2014-0560811I7- FACL carryback – Surplus & PAS election CRA Tags ITR 5901(2.2) S.79 of Bill C-48 ITR 5901(2.1) ITR 5901(2)(b) 95(1) foreign accrual property income Principal Issues: 1) Do the surplus pools of a given CFA have to be adjusted as a result of a FACL carryback against the TCG portion of the FAPI inclusion reported in a previous year? ... The relevant part of paragraph 79(2)(a) of Bill C-48 reads as follows, as modified to incorporate the relevant deadlines that would be applicable in the context of the facts submitted (see text underlined): (…) if the corporation (…) elect in writing under this paragraph in respect of all of their respective foreign affiliates and file the election with the Minister of National Revenue on or before the day that is the later of (…) the filing-due dates for their taxation years that include the day on which this Act receives royal assent [June 30, 2014] and the day that is one year after the day on which this Act receives royal assent [June 26, 2014], subsections 5901(2) to (2.2) of the Regulations, as enacted by subsection (1), apply to dividends paid after December 20, 2002 by all the respective foreign affiliates of the elector corporations (…) In the context of the present case, the election for the PAS election rules to apply to the 2010-Dividend would have to have been made on or before June 30, 2014. ... Furthermore, the election to make the PAS election rules applicable to dividends paid after December 20, 2002 does not alleviate the taxpayer's responsibility to file the PAS election itself. ...

15 December 2006 External T.I. 2006-0182471E5 F- Intérêts " explicitement identifiés " Unedited CRA Tags 12(1)c) Principales Questions: Demande de précision concernant la position administrative de l'Agence du revenu du Canada énoncée dans les Nouvelles techniques no 30 où cette dernière utilise l'expression " intérêts explicitement identifiés ". ... Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, notre Direction a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ...

En outre, ce matériel admissible acheté avant 2012 sera inclus dans la nouvelle catégorie donnant droit au taux de DPA de 50 %. ... Vos questions Votre première question est de savoir si le " digesteur " utilisé dans le Projet pour produire du biogaz par le procédé de "co-digestion" pourrait être considéré un bien de la catégorie 43.1 de l'annexe II du Règlement? ... Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, notre Direction a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ...

8 November 2022 Internal T.I. 2022-0942701I7- RCMP cadet training – service buyback Unedited CRA Tags 5, 6, 147.1(11), 8501(2), 8503(3)(a)(i) Principal Issues: In the circumstances, is the period of cadet training completed by an RCMP cadet eligible service for purposes of subparagraph 8503(3)(a)(i) of the Regulations? ... November 8, 2022 HEADQUARTERS HEADQUARTERS Registered Plans Directorate Income Tax Rulings Directorate Irina Schnitzer Attention: Jeff Boxer 2022-094270 Re: Royal Canadian Mounted Police (“RCMP”) Cadet Training – Eligible Service We are writing in response to your email dated July 5, 2022, wherein you requested our views on whether the period of cadet training completed by an RCMP cadet constitutes eligible service for purposes of subparagraph 8503(3)(a)(i) of the Income Tax Regulations (the “Regulations”). ... (footnote 1) In addition, in Dhillon v The Queen, 2002 DTC 2083 (“ Dhillon ”) the Tax Court of Canada concluded that in the circumstances presented at trial there was an employee/employer relationship between the RCMP cadet and the RCMP during the period of cadet training. ...

No outlays or expenses were made or incurred by the Corporation with respect to the disposition of goodwill in 2002. ... Paragraph (c.2) of the definition of CDA in subsection 89(1) of the Act: $500,000. = the total of all amounts required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the 2001 and 2002 taxation years. In order to determine the amount that was required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the 2002 taxation year in Situation A, the amount of the "excess" referred to in paragraph 14(1) must first be computed as follows: = (variable E in the definition of cumulative eligible capital ("CEC") in subsection 14(5) + variable F in the definition of CEC) (minus (variables A, B, C and D in the definition of CEC (= (3/4 of the proceeds of disposition of goodwill for the 2002 taxation year + the amounts deducted under paragraph 20(1)b) in the 2000 and 2001 taxation years(minus (3/4 of the eligible capital expenditures made in the 2000 taxation year + variables B, C and D in the definition of CEC (= ((3/4 x $2,000,000) + $101,325 (- ((3/4 x $1,000,000) + Nil + Nil + Nil (= ($1,500,000 + $101,325 (- (($750,000 + Nil + Nil + Nil) (= ($1,601,325 + $101,325 (- ($750,000 (= $851,325 Based on the above, the amount that was required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the 2002 taxation year would be determined as follows in Situation A: = 2/3 x (the "excess"- variable F in the definition of CEC- variables C and D in paragraph 14(1)(b)) = 2/3 x ($851,325 minus the amounts deducted under paragraph 20(1)(b) in the 2000 and 2001 taxation years minus variables C and D in paragraph 14(1)(b)) = 2/3 x ($851,325- $101,325- Nil- Nil) = 2/3 x ($750,000) = $500,000 Consequently, we agree with you that the amount under paragraph (c.2) of the definition of CDA would be $500,000 at the end of the Corporation's 2002 taxation year. ...

Le 16 décembre 2002, HOLDCO a vendu 200 actions ordinaires de la société publique en faveur d'une personne qui n'est pas affiliée à HOLDCO en vertu du paragraphe 251.1(1), pour un montant de 1 500 $. HOLDCO a alors réalisé une perte en capital de 500 $. 4. Moins de 10 jours après le 16 décembre 2002, HOLDCO a acquis 200 nouvelles actions ordinaires de la société publique à un coût de 1 500 $. ... Par conséquent, la perte en capital de 500 $ de HOLDCO serait réputée nulle en vertu de l'alinéa 40(3.4)a). ...

8 October 2004 Roundtable, 2004-0086691C6- Rectification Orders & Annulment of Contracts Principal Issues: Whether the decision of the court in B.E.A. ... Trafsys Inc. and Trafsys Communications Inc changed the position of the CRA mentioned in Technical News # 22 with respect to rectification orders. ... The CRA's response Our administrative policy on rectification orders is set out in Technical News No. 22 of January 11, 2002. ...

16 November 2015 Internal T.I. 2015-0598491I7- 91(5) & FAPI included per “old” 94(1)(c)(i)(C) CRA Tags 94(3) Principal Issues: Can a non-resident trust that is subject to "new" subsection 94(3) deduct an amount under subsection 91(5) in respect of a FAPI inclusion resulting from the application of "old" clause 94(1)(c)(i)(C)? ... Amounts in respect of CFA’s foreign accrual property income had to be included in NRT’s 2002, 2004 and 2006 taxable income by virtue of “old” clause 94(1)(c)(i)(C) (“FAPI-Inclusions”). ... Issue We’ve been asked for our views on whether a subsection 91(5) deduction would be available to NRT in respect of the dividend received from CFA in its final taxation year, in order to take into account the FAPI-Inclusions resulting from the application of “old” clause 94(1)(c)(i)(C) in 2002, 2004 and 2006. ...