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28 October 2002 External T.I. 2002-0117595 F- REVENU EXPERT-COMPTABLE-- summary under Nature of Income Summary Under Tax Topics- Income Tax Act- Section 9- Nature of Income accountants required to individually recognize professional income earned by them as employees of an NPO corporation In the context of a non-profit association employing chartered accountants who provide accounting and tax services to the association’s members, but with the chartered accountants billing such members for their services directly (as required by the provincial professional body) and paying over the proceeds to the association, CCRA applied its position in IT-189R2, para. 2 that if provincial law or the regulatory body for the profession precludes the practice of the profession by a corporation, income derived from the profession will normally be considered to be earned by the individual who rendered such professional services and not by a corporation – so that such billings were required to be included in the chartered accountants’ business income, but with a deduction for the value of the administrative services provided to them by the association. ...

4 December 2002 Internal T.I. 2002-0138067 F- REMPLACEMENT D'UNE CREANCE PAR UNE AUTRE-- summary under Paragraph 18(9.1)(a) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(9.1)- Paragraph 18(9.1)(a) financing the repayment of a debt obligation with the proceeds of a borrowing from a different creditor does not constitute a debt substitution A corporation repaid an unsecured debenture with surplus cash and by drawing down on a revolving line of credit. ... The Directorate responded: [I]n order for there to be such a substitution for the purposes of subsection 18(9.1), there must be a substitution between the creditor and the debtor of another obligation for the original obligation. … [Here] there was no replacement of the original obligation by another obligation between the Corporation and the debenture holders. ...

20 December 2002 External T.I. 2002-0164735 F- PRODUIT DE DISPOSITION ACHALANDAGE-- summary under Paragraph 12(1)(g) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) s. 12(1)(g) applicable to incremental pharmacy sales price for goodwill based on volume of prescriptions for post-sale years On a sale of the business of a pharmacist, the consideration for the goodwill sold is equal to the number of prescriptions sold over a 12-month period multiplied by a set amount ($2.50) per prescription but is increased by a further $2.50 per such number of prescriptions for each completed two-year period during the six-year term of the agreement during which the lease was successfully renewed. CCRA stated: [I]f the value of goodwill varied according to the number of prescriptions sold during each period preceding that of the lease renewal, we are of the view that the position described in paragraph 5(c) … IT-462 could apply. ...

23 December 2002 Internal T.I. 2002-0176087 F- LIMITE APPLICABLE TRANSFER DANS REER-- summary under Subsection 146.3(6.1) Summary Under Tax Topics- Income Tax Act- Section 146.3- Subsection 146.3(6.1) deemed benefit under s. 146.3(6.1) included in amount referred to in s. 146.3(5) All the funds in the RRIF of the deceased annuitant were transferred for the benefit of the financially dependent child of the deceased so that, pursuant to s. 146.3(6.1), the total designated benefit was included in the child’s income under s. 146.3(5). In confirming that the child could transfer the entire amount of the designated benefit to the child’s RRSP, the Directorate stated: [A]mounts deemed to be received from the RRIF by the deceased annuitant by reason of subsection 146.3(6) constitute amounts received for the purposes of subsection 146.3(5). … Consequently, this amount must be taken into account in determining Variable C in the formula in subsection 146.3(6.11). ...

5 November 2002 External T.I. 2002-0161695 F- CDC HYPOTHEQUE-- summary under Paragraph (d) Summary Under Tax Topics- Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (d) no credit to CDA of creditor on receiving life insurance proceeds pursuant to pledged policy of debtor In 2002-0122944 F, CCRA indicated that the CDA of a corporation for purposes of an s. 83(2) election made after July 8, 2002 could include the amount of a life insurance policy paid to a creditor by virtue of its security interest. ... Consequently … the hypothecary creditor will not be able to include in the calculation of its capital dividend account the proceeds of a life insurance policy that it has received in payment of the debtor policyholder's debt because such proceeds are received only by the policyholder. ...

21 January 2002 External T.I. 2001-0078735 F- Droit de recevoir une somme-- summary under Proceeds of Disposition Summary Under Tax Topics- Income Tax Act- Section 54- Proceeds of Disposition FMV of contingent right to deferred cash sales proceeds was included in proceeds, with subsequent gain or loss when the contingency was resolved The shareholders of a Canadian-controlled private corporation (Xco) agreed to sell their Xco shares to a public corporation (Yco) in consideration for an upfront cash payment, and for shares of Yco received on an s. 85(1) rollover basis – but with a clause (the “Clause”) in the sale agreement providing that in one year’s time they would receive a further cash payment for each of their Yco shares equal to the deficiency in its trading price in one year’s time as compared to the portion of the sale price allocated to such shares. ...

21 January 2002 External T.I. 2001-0078735 F- Droit de recevoir une somme-- summary under Paragraph 12(1)(g) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) s. 12(1)(g) inapplicable to contingent right to receive deferred cash sales proceeds to the extent the share consideration declined in value The shareholders of a CCPC (Xco) agreed to sell their Xco shares to a public corporation (Yco) in consideration for an upfront cash payment, and for shares of Yco received on an s. 85(1) rollover basis – but with a clause (the “Clause”) in the sale agreement providing that in one year’s time they would receive a further cash payment for each of their Yco shares equal to the deficiency in its trading price at that time as compared to the portion of the sale price allocated to such shares. ...

21 January 2002 External T.I. 2001-0078735 F- Droit de recevoir une somme-- summary under Paragraph 85(1)(f) Summary Under Tax Topics- Income Tax Act- Section 85- Subsection 85(1)- Paragraph 85(1)(f) s. 85(1)(f) applicable to contingent right to receive deferred cash sales proceeds to the extent the share consideration received under s. 85(1) declined in value The shareholders of a CCPC (Xco) agreed to sell their Xco shares to a public corporation (Yco) in consideration for an upfront cash payment, and for shares of Yco received on an s. 85(1) rollover basis – but with a clause (the “Clause”) in the sale agreement providing that in one year’s time they would receive a further cash payment for each of their Yco shares equal to the deficiency in its trading price at that time as compared to the portion of the sale price allocated to such shares. ...

10 January 2002 External T.I. 2001-0112885 F- ASSURANCE-VIE ET PRET REMBOURSE AU DECES-- summary under Subsection 207.6(2) Summary Under Tax Topics- Income Tax Act- Section 207.6- Subsection 207.6(2) overview of employer use of life insurance policy to fund RCA benefits CCRA provided the following overview of the use of a life insurance policy to fund an RCA: [W]here an employer acquires an interest in a life insurance policy to enable it to fund benefits to be received by a person on or after a taxpayer's retirement … [t]he provisions of Part XI.3 then apply. ...

12 March 2002 Internal T.I. 2001-0094067 F- DEDOMMAGEMENT- TITRE DE PROPRIETE-- summary under Proceeds of Disposition Summary Under Tax Topics- Income Tax Act- Section 54- Proceeds of Disposition damages received for use of a property contrary to the recipient’s co-ownership right were tax-free receipts After his discovery that his separated common-law spouse (Madame) was selling a property in which he had a ½ co-ownership interest, Monsieur obtained a judgment requiring recognition through a deed of his co-ownership interest and a second judgment requiring her to account for her management of the property in the interim, which resulted in Monsieur receiving a lump-sum damages payment. ...