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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. ...

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. ...

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). ...

18 January 2002 External T.I. 2001-0092665 F- AUTOMOBILE-VEHICULE PUBLICITAIRE-- summary under Automobile Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Automobile automobile status turns on design, not use (here, only for advertising) An advertising company acquired motor vehicles which it modified for use, e.g., in vehicular traffic, for advertising the products of its clients. In indicating that the vehicles likely qualified as “automobiles,” CCRA stated that this determination turned on “the design of these motor vehicles and not … their use.” ...

1 March 2002 External T.I. 2002-0118215 F- ACTIONS EMISES GRATUITES AUX EMPLOYES-- summary under Paragraph 7(1)(a) Summary Under Tax Topics- Income Tax Act- Section 7- Subsection 7(1)- Paragraph 7(1)(a) s. 7 rules applicable to shares issued for no consideration to employees Before going on to describe the application of the ss. 7(1.1) and 110(1)(d.1) rules to shares issued for no consideration by a CCPC to employees, CCRA stated: [T]he provisions of section 7 … which deem a benefit to have been received by an employee by reason of employment, are applicable where a corporation has issued shares of its capital stock to its employees for no consideration. ...

20 March 2002 External T.I. 2001-0113815 F- TVQ SUR PRIMES D'ASSURANCE- SALAIRE-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) 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 Under a wage-loss insurance plan whose premiums are paid in full by the employees, the employer pays the 9% Quebec sales tax on those premiums. CCRA stated: [T]he employer's payment of sales tax on insurance premiums [is] a taxable benefit to the employee pursuant to paragraph 6(1)(a) …. ...

11 April 2002 External T.I. 2002-0125675 F- REER DECOUVERT BANCAIRE-- summary under Paragraph 146(4)(a) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(4)- Paragraph 146(4)(a) bank overdraft due to admin fee charge to RRSP could constitute money borrowed from the trust An RRSP (apparently holding its cash in a bank account held on its behalf) goes into overdraft as a result of an administrative fee charged to it. CCRA stated: [A] bank overdraft may constitute money borrowed from the trust or the use of property of the trust as security for a loan so that paragraph 146(4)(a) or subsection 146(10) could apply. … [T]here is no administrative relief that would allow these two provisions of the Act not to apply. ...

11 April 2002 External T.I. 2002-0125675 F- REER DECOUVERT BANCAIRE-- summary under Subsection 146(10) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(10) overdraft in RRSP bank account due to admin fee charge could represent the use of trust property as loan security An RRSP (apparently holding its cash in a bank account held on its behalf) goes into overdraft as a result of an administrative fee charged to it. CCRA stated: [A] bank overdraft may constitute money borrowed from the trust or the use of property of the trust as security for a loan so that paragraph 146(4)(a) or subsection 146(10) could apply. … [T]here is no administrative relief that would allow these two provisions of the Act not to apply. ...

7 November 2002 External T.I. 2002-0168795 F- REER TRANSFERT D'ACTIONS AU RENTIER-- summary under Subsection 146(8) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(8) shares can be distributed out of RRSP to annuitant – but with their FMV being included as a benefit CCRA indicated that shares held in an RRSP could be transferred to a non-registered account of the annuitant, but that this would result in the FMV of the transferred shares being included in the annuitant’s income as a benefit. ...