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Technical Interpretation - External summary

20 March 2002 External T.I. 2001-0113815 F - TVQ SUR PRIMES D'ASSURANCE - SALAIRE -- summary under Paragraph 6(1)(f)

20 March 2002 External T.I. 2001-0113815 F- TVQ SUR PRIMES D'ASSURANCE- SALAIRE-- summary under Paragraph 6(1)(f) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) employee would not be credited with a contribution on paying Quebec sales tax on wage loss plan premiums/ the employer paying them would not be a contribution Would the benefits under a wage-loss insurance plan whose premiums are paid in full by the employees remain non-taxable where the employer pays the 9% Quebec sales tax on those premiums and, if the employees pay the tax, would this represent a contribution? ... CCRA responded: [T]he insurance premium paid by the employee does not constitute a contribution paid by the employee under the wage-loss replacement plan. Consequently, the amount of sales tax would not reduce the amount received from this plan, which is otherwise taxable. [T]he payment of sales tax on wage-loss insurance premiums by the employer [would not] represent a contribution by the employer under the wage-loss insurance plan for the purposes of determining whether a wage-loss insurance plan is a plan to which an employer has contributed for the purposes of paragraph 6(1)(f). [I]f the employee has a contractual or legal obligation to pay all wage-loss insurance premiums, the employer's payment of sales tax on such premiums would not make the benefits from the wage-loss insurance plan taxable. However the employer's payment of sales tax on insurance premiums [is] a taxable benefit to the employee pursuant to paragraph 6(1)(a) …. ...
Technical Interpretation - External summary

2 December 2002 External T.I. 2002-0151325 F - FRAIS DEPLACEMENT -- summary under Paragraph 8(1)(h.1)

2 December 2002 External T.I. 2002-0151325 F- FRAIS DEPLACEMENT-- summary under Paragraph 8(1)(h.1) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(h.1) tacit requirement could not be invoked where the collective agreement explicitly assigned responsibility for travel expenses to the employer (who refused to pay) Although the collective agreement required the employer to pay the employees’ travel expenses, it refused to do so, so that the employees incurred travel expenses to get from the employer's place of business to the various worksites and from one worksite to another. ... Nevertheless, since it is clearly established in the collective agreement that travel expenses are to be paid by the employer, it is not possible to invoke the concept of tacit or implicit agreement as invoked in Moore and Betz... [which] determined that travel was implicitly required as part of the taxpayers' employment in order to properly perform their duties and obtain a favourable performance appraisal. ...
Technical Interpretation - External summary

4 April 2002 External T.I. 2001-0103735 F - Fiducie exclusive au conjoint et ass.-vie -- summary under Paragraph 110.6(15)(a)

4 April 2002 External T.I. 2001-0103735 F- Fiducie exclusive au conjoint et ass. ... Consequently the shares of Opco owned by the Trust are deemed to be beneficially owned by Ms. A for the purposes of the Act …. ...
Technical Interpretation - External summary

4 April 2002 External T.I. 2001-0103735 F - Fiducie exclusive au conjoint et ass.-vie -- summary under Paragraph 248(3)(e)

4 April 2002 External T.I. 2001-0103735 F- Fiducie exclusive au conjoint et ass. ... Consequently the shares of Opco owned by the Trust are deemed to be beneficially owned by Ms. A for the purposes of the Act …. ...
Technical Interpretation - External summary

14 August 2002 External T.I. 2001-0116385 F - PARTAGE DE COMMISSIONS -- summary under Subsection 56(2)

14 August 2002 External T.I. 2001-0116385 F- PARTAGE DE COMMISSIONS-- summary under Subsection 56(2) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(2) a reasonable portion of mutual fund commissions received by a firm should be allocated to its representative who made the sales Where Mr. ... X as stated in Income Tax Technical News No. 22. Mr. X cannot represent Firm A without being remunerated for the services he renders to that firm. ... X must be assessed in a manner that is reasonable in the circumstances. [A]n amount of commissions received by Firm A could be allocated to Firm B as compensation for services rendered by Firm B to Firm A such as, for example, the use of Firm B's client network. ...
Technical Interpretation - External summary

13 September 2002 External T.I. 2002-0159525 F - Non-Arm's Length Sale of Shares -- summary under Paragraph 251(1)(c)

13 September 2002 External T.I. 2002-0159525 F- Non-Arm's Length Sale of Shares-- summary under Paragraph 251(1)(c) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) CCRA does not generally presume that an uncle and nephew do not deal at arm’s length Regarding whether a sale of shares of a farming corporation by a resident individual to a Canadian purchaser owned by his nephew would be a transaction between persons not dealing at arm’s length, CCRA indicated: There being only one tax advisor to the transaction would not be determinative, although it could be an element pointing towards a non-arm’s length transaction. "[T]he CCRA does not generally presume that non-arm's length relationships exist in transactions involving uncles and nephews [although] family ties may be more likely to give rise to the existence of a non-arm's length relationship between particular persons." "[I]f the brothers' children were to become shareholders of Opco by having their corporation systematically acquire shares from one of their uncles, instead of shares belonging to their own father, this would have a significant impact on the question of determining whether the Purchaser and the Vendor are not dealing at arm's length with each other …." ...
Technical Interpretation - External summary

25 November 2002 External T.I. 2002-0126825 F - AVANTAGE CONFERE A UN EMPLOYE -- summary under Paragraph 6(1)(a)

25 November 2002 External T.I. 2002-0126825 F- AVANTAGE CONFERE A UN EMPLOYE-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) reimbursing employee-tenants for time spent in upgrading their units beyond normal rental industry practice would generate a taxable benefit Employees you rent housing units from their employer are reimbursed by it for their expenses and time in carrying out approved landscaping work or improvements (e.g., fencing, patios, siding, painting). Regarding whether this generated a taxable benefit under s. 6(1)(a), CCRA stated: [E]xpenses incurred by the employee to improve the employee’s housing unit that are not within the scope of those normally assumed or reimbursed by a landlord should not reduce the value of the benefit …. However where the expenses incurred by the employee are expenses that are normally borne by a landlord, the amount of this benefit could be reduced by a reasonable amount, which represents the disbursements made by the employee for work related to the employee’s housing unit that primarily benefits the employer/landlord. Furthermore, we disagree that the value of the benefit computed for the purposes of paragraph 6(1)(a) should be reduced to take into account the time spent by the employee in carrying out the renovation work on the employee’s housing unit. ...
Technical Interpretation - External summary

31 October 2002 External T.I. 2002-0141265 F - NATURE D'UN BIEN APRES ROULEMENT -- summary under Subsection 69(11)

31 October 2002 External T.I. 2002-0141265 F- NATURE D'UN BIEN APRES ROULEMENT-- summary under Subsection 69(11) Summary Under Tax Topics- Income Tax Act- Section 69- Subsection 69(11) no GAAR abuse where transfer of appreciated capital property to affiliated Lossco for immediate sale A couple who co-owned farmland transferred it on a s. 85(1) rollover basis to a corporation controlled by them before its sale to “known” unrelated buyers, in order to utilize non-capital loss balances of the corporation. ... Subsection 69(11) would therefore not apply to increase the individuals' proceeds of disposition …. [W]here there is no transaction to circumvent the application of subsection 69(11) subsection 245(2) would not apply, since the series of transactions would result in the utilization of the losses by a person affiliated with those who benefited from the tax-deferred transfer, and this would not constitute an abuse of the Act read as a whole …. ...
Technical Interpretation - External summary

21 January 2002 External T.I. 2001-0080325 F - FRAIS DE VOYAGE-BIENS LOCATIFS -- summary under Paragraph 18(1)(h)

21 January 2002 External T.I. 2001-0080325 F- FRAIS DE VOYAGE-BIENS LOCATIFS-- summary under Paragraph 18(1)(h) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(h) notwithstanding s. 18(1)(h) jurisprudence, CCRA allows travel expenses incurred for collecting rent, supervising repair work or managing the multiple rental properties The taxpayer makes two return trips to Spain each year to personally look after rental properties and incurred approximately $1,800 in travel expenses per year for those trips (mostly, plane fares). CCRA noted that “[s]everal court cases, including Benjamin 54 DTC 357 have determined that travel expenses incurred by a taxpayer to attend to rental properties are personal expenses of the taxpayer and therefore not deductible pursuant to paragraph 18(1)(h).” ...
Technical Interpretation - External summary

4 March 2002 External T.I. 2001-0106325 F - ALLOCATION POUR UNE AUTOCARAVANE -- summary under Subparagraph 6(1)(b)(vii.1)

Furthermore the reasonableness of an employee using such a vehicle may be questioned. However, we agree that the employer-corporation would not be subject to the restriction set out in paragraph 18(1)(r), which applies to the use of an automobile. On the other hand, it could be subject to the general restriction described in section 67 …. ...

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