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8 July 2013 Internal T.I. 2012-0470021I7- Settlement of Future Benefits – ASO Plan-- summary under Paragraph 6(1)(f) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) CRA noted that an employer's group disability plan which was administered by an administrator (such as an insurance corporation) on an administrativee services only basis nonetheless would qualify as an insurance plan ("IP") (and a wage loss replacement plan ("WLRP")) for the purpose of paragraph 6(1)(f) of the Act, if it contained "an undertaking by one person to indemnify another person, for an agreed consideration, from a loss or liability in respect of an event, the happening of which is uncertain." When asked whether the "decision in Tsiaprailis, 2005 DTC 5119, would apply to characterize a payment made by the administrator to an employee in settlement of future periodic benefits under the disability plan as a capital receipt from the disposition of a right," CRA stated: …where it is established that the ASO plan is an IP and therefore a WLRP, the decision of the SCC in Tsiaprailis would apply to characterize the amount of a settlement for future WLRP benefits as a capital receipt from the disposition of a right…. ...

31 August 2005 External T.I. 2005-0114421E5 F- Frais de garde d'enfants-- summary under Child Care Expense Summary Under Tax Topics- Income Tax Act- Section 63- Subsection 63(3)- Child Care Expense fees for breach of contract can qualify but not educational fees CRA commented on whether the following categories of expenses incurred by parents at a childcare centre qualified as child care expense: fees paid for child care services yes additional fees paid for child care services generally yes – “fees for additional child care (where the parent picks up the child after official daycare hours) are child care expenses … provided they satisfy the other requirements of that section” outings outside the daycare no – “the purpose of those activities is not to look after the children in order to protect them and thus enable the parents to earn employment income … [but instead] is to ensure the development of the children's physical, social and artistic skills” classes and activities given at the daycare; no – “the primary purpose of those courses and activities is not to provide childcare but rather to promote the cultural, physical and artistic development of the children.” fees incurred for breach of contract generally, yes – “ 2003-0183697 … [indicated] that the phrase ‘an expense incurred...for the purpose of providing… child care services’ found in subsection 63(3) was broad enough to include expenses incurred for the breach of a contract. This conclusion is valid as long as these costs are the result of an undertaking required of the parents in order for the child care to be provided.” interest charges paid by parents who pay their bills late no – these are not “charges that are … paid to provide childcare but rather to compensate the childcare centre when a parent fails to make a payment by the agreed date” annual dues for parents wishing to be on daycare's Board no fees for sunscreen and insect repellent yes ...

13 April 2005 Internal T.I. 2004-0109071I7 F- Partie XIII et revenus locatifs-- summary under Subsection 216(4) Summary Under Tax Topics- Income Tax Act- Section 216- Subsection 216(4) services provided by property manager to tenant were sufficiently limited to permit making the s. 216(4) election A property manager agreed with the owners of condos, including the non-resident owner in question, to rent out the condo on behalf of the owner, and pay the rents collected by it net of expenses to the owner. ... Regarding such election, the Directorate stated: In order for only the amounts actually paid to the non-resident person to be subject to the 25% withholding, [the property manager] and the non-resident person would have to make an election under subsection 216(4). … [W]e have assumed that the rental income is property income to the non-resident person rather than business income (in which case the rental income would not be subject to Part XIII tax but rather to Part I tax). … [T]he services provided by [the property manager] o the lessees do not appear to be sufficiently important to characterize the rents as business income (see … IT-434R and … Walsh … 65 DTC 5293 (Ex. ...

2 August 2005 External T.I. 2005-0112871E5 F- Cotisation professionnelle-- summary under Subparagraph 8(1)(i)(i) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(i)- Subparagraph 8(1)(i)(i) fees paid by municipal mangers to a professionals corporation formed under private member’s bill were non-deductible The Municipal Officers' Corporation of Quebec ("COMAQ"), a professionals corporation incorporated under a private act, had over 550 members who were managers in over 250 municipalities and who were required to pay an annual fee to remain a member and enjoy the status of certified municipal officer. In finding that the fees were not deductible under s. 8(1)(i)(i), CRA stated: IT-158R2, [para. 1(c) … states that professional status must be recognized by a Canadian, provincial or foreign statute. ... [T]he facts described … do not support the conclusion that those conditions are satisfied. ...

16 February 2005 External T.I. 2004-0097161E5 F- Fin d'exercice d'une société de personnes-- summary under Paragraph 249.1(4)(b) Summary Under Tax Topics- Income Tax Act- Section 249.1- Subsection 249.1(4)- Paragraph 249.1(4)(b) requirement that there not be a multi-tier partnership must be satisfied each fiscal period Partnership A is owned by four partners who are all individuals. ... CRA responded: [T]he conditions in the preamble to subsection 249.1(4) must … be … satisfied in each of the fiscal periods following that first fiscal period of the business in order for subsection 249.1(4) to continue to apply …. Among the conditions … [is that] each member of the partnership is an individual and the partnership is not a member of another partnership. … [W]hen Partnership A became a member of Partnership B, the two partnerships no longer satisfied the conditions of subsection 249.1(4) for the current fiscal period …. ...

19 October 2005 Internal T.I. 2005-0151211I7- Financing expenses-- summary under Paragraph 20(1)(e.1) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(e.1) indirect use test inapplicable to s. 20(1)(e) or (e.1), and “relate solely to … year” test not satisfied by lump sum issue fee reimbursement to parent A Co, a public company, issued interest-bearing debentures to arm's length parties, and on-lent the borrowed money to its "great-grandchild" subsidiary (D Co) at the same interest rate. ...

17 August 2005 External T.I. 2005-0135911E5 F- REEE- Établissement d'enseignement à l'étranger-- summary under Post-Secondary Educational Institution Summary Under Tax Topics- Income Tax Act- Section 146.1- Subsection 146.1(1)- Post-Secondary Educational Institution a foreign educational institution that is listed in the American Council on Education's Accredited Institutions of Postsecondary Education will be recognized as a "post-secondary educational institution" Must a U.S. post-secondary institution be listed in the current edition of the Accredited Institutions of Postsecondary Education published by the American Council on Education in order to qualify as a designated eligible institution for purposes of the definition of post-secondary educational institution? ... However, a foreign educational institution that is [so] listed … will be recognized as a "post-secondary educational institution" …. However, it is the RESP promoter's responsibility to ensure that educational assistance payments under the plan are made in accordance with the conditions of registration set out in paragraph 146.1(2)(g.1). … … If a promoter wishes to obtain confirmation that a foreign educational institution is recognized for the purposes of section 146.1, it may make a request to the following address: …. ...

9 November 2005 Internal T.I. 2005-0154301I7 F- Choix concernant les immobilisations admissibles-- summary under Class 14.1 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 14.1 operating agreement of care facility with province was goodwill because it could not be transferred without a transfer of the care business On a sale of a residential care facility, the taxpayer allocated substantially all of the sale price to operating agreements with the Quebec Ministry, and took the position that the election under s. 14(1.01) (which at the time had provided that the election could be made regarding eligible capital property other than goodwill) was available as the operating agreements represented ECP other than goodwill. ... In return, the MSSS provides the necessary funding for the operation of the institution. … [T]he operating agreements constitute goodwill … since the acquisition of one or more operating agreements by a purchaser can only be made if the Minister … has approved the assignment of the underlying licence. ... Thus, since the transfer of the operating agreements cannot be made without the transfer of the business to the new purchaser, we are of the view that the operating agreements constitute goodwill …. ...

16 December 2005 External T.I. 2005-0150411E5 F- Roll-over Provisions and Partnership-- summary under Subsection 86(1) Summary Under Tax Topics- Income Tax Act- Section 86- Subsection 86(1) partnership is a taxpayer for s. 51(1), 85.1(1) or 86(1) exchange purposes Are the rules in ss. 51(1), 85.1(1) or 86(1) (which refer to a "taxpayer") available to a partnership in a reorganization where it exchanges shares of a Canadian corporation, even though those provisions refer to a "taxpayer"? CRA responded: Based on … subsection 96(1), the CRA's practice is to treat a partnership as a person and a taxpayer when calculating income at the partnership level under Division B of Part I …. … [A] partnership would generally be considered a "taxpayer" for the purposes of subsections 51(1), 85.1(1) and 86(1) and would therefore be entitled to rely on the rules contained therein …. ...

16 December 2005 External T.I. 2005-0150411E5 F- Roll-over Provisions and Partnership-- summary under Taxpayer Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Taxpayer partnership with non-resident partners is a taxpayer for s. 51(1), 85.1(1) or 86(1) rollover purposes Are the rules in ss. 51(1), 85.1(1) or 86(1) (which refer to a "taxpayer") available to a partnership in a reorganization where it exchanges shares of a Canadian corporation, even though those provisions refer to a "taxpayer"? CRA responded: Based on … subsection 96(1), the CRA's practice is to treat a partnership as a person and a taxpayer when calculating income at the partnership level under Division B of Part I …. … [A] partnership would generally be considered a "taxpayer" for the purposes of subsections 51(1), 85.1(1) and 86(1) and would therefore be entitled to rely on the rules contained therein …. ...