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13 January 2005 External T.I. 2004-0103281E5 F- dons et avantages-- summary under Subsection 248(32) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(32) value of advantage should be based on FMV and ignore sales tax and tips In the course of discussing the (then) draft rules in ss. 248(31) and (32), in relation to a charitable fundraising campaign conducted through a golf tournament, meal and various door prizes, with the costs of the banquet, golf cart rentals and other costs, plus GST/QST thereon amounting to about 60% of the $400 “ticket” price to the event, CRA stated: [T]he value of the advantage received by the donor should not reflect the costs incurred by the organization for the activity but rather the value received by the donor. ... However, it is likely that the value of a meal with music in a relaxed atmosphere is more valuable than a meal in a cafeteria without service. … The amount of sales taxes paid by the charity need not be considered … nor should the amount of tips be considered. … [I]f the value of the free items given to all participants in the golf tournament, for each ticket sold, does not exceed the lesser of $75 and 10% of the ticket price, this amount will not be considered an advantage …. ...

7 February 2005 External T.I. 2004-0101421E5 F- Subsection 111(5.1)-- summary under Subsection 111(5.1) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5.1) FMV of assets should be established on a push-down basis from the share purchase price, but can be allocated based on an appraisal Aco acquired all of the shares of Bco for a price of $1000, resulting in an acquisition of control. ... CRA responded: … $1,000 … would be a function of the FMV of the net assets of Bco. Since Bco would have no liabilities at that time, it appears to us that the total FMV of Bco's assets would also be $1,000 immediately before the particular time. … [A] method of determining the FMV of property of a particular prescribed class based on objective data such as an independent appraisal report, a price list, a sales transaction of similar property, etc., would generally be an acceptable method. … [I]n this case the amounts established by the independent appraiser could be used as a basis for allocating the $1,000 to the various assets of Bco immediately prior to the time of the acquisition of control. ...

31 March 2005 External T.I. 2004-0101171E5 F- Entreprise de placement déterminée-- summary under Paragraph (b) Summary Under Tax Topics- Income Tax Act- Section 125- Subsection 125(7)- Specified Investment Business- Paragraph (b) para. ... (b) of the definition apply – and would the answer change if the services provided by YCo to XCo were performed by an employee working full time on maintenance work for XCo, an employee working 50% of the time as a receptionist for XCo and another employee working 50% of the time doing secretarial work for X Co? CRA responded: The fact that the services rendered to XCo by YCo require the full-time employment of two employees is an indication that the exception in paragraph (b) … may apply since it may be reasonable to consider that XCo would have required six full-time employees if the services had not been rendered by YCo. … In the second situation … we would need to determine how many full-time employees XCo would hire to replace the services provided by YCo. ...

1 November 2005 External T.I. 2004-0100001E5 F- Revenu d'une fiducie réputé payable-- summary under Subsection 104(24) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(24) position in ITTN No. 11 re payment of summer camp fees etc. also applies to non-discretionary trusts In responding to an inquiry regarding the payment by the trustee of a trust, that potentially qualified with the non-discretionary elements described in s. 104(18), of maintenance, living and educational expenses for the benefit of the minor beneficiaries, CRA stated: Although the position published in Income Tax Technical News, No. 11 is intended to apply to the situation of a discretionary trust, it may also apply, with necessary modifications, in situations where the trust is not discretionary on the basis that the income is payable to the minor pursuant to the provisions of the trust indenture in such a situation rather than through the exercise of the trustee's discretion. … The expenses covered by our position … include expenses that a parent may be obligated to pay as a result of a parental obligation. ... Further, in that situation, the parents would not be taxed pursuant to subsection 105(1) by virtue of the payment of those expenses by the trust. … Among the examples mentioned, we are of the view that tuition fees for the education of a minor beneficiary or fees paid at a summer camp attended by the minor beneficiary would relate to an expense incurred for the child, the payment of which, subject to the other conditions stated in Income Tax Technical News, No. 11, would be considered to be payment of income to the child. On the other hand, with respect to the acquisition of a car, one would have to examine the relevant facts to determine whether the acquisition is for the benefit of the minor child or for the benefit of another person. … ...

3 August 2005 External T.I. 2005-0118891E5 F- REÉÉ- Décès du souscripteur-- summary under Paragraph (c) Summary Under Tax Topics- Income Tax Act- Section 146.1- Subsection 146.1(1)- Subscriber- Paragraph (c) testamentary trust became a successor subscriber The deceased, who was a subscriber to an RESP of which his two-year old child was the beneficiary, devised and bequeathed all his property to a trust for the benefit of that child. Regarding the transfer of the RESP to the testamentary trust, CRA stated: [A] subscriber … includes each individual, other than a trust (the "original subscriber") who has subscribed to the plan with the promoter and, after the death of that individual, any other person (including the estate of the original subscriber) who acquires the individual's rights as a subscriber to the plan …. …[I]f a trust acquires rights from the original subscriber after the original subscriber’s death as a subscriber to the plan, or if a testamentary trust makes contributions to the RESP after the death of the original subscriber, that trust will be a subscriber …. ...

1 April 2005 External T.I. 2004-0097171E5 F- Item gagné lors d'un tirage-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) prize won in raffle by employee was includible in employee’s income to the extent of the portion of its value that was funded by the employer rather than fellow employees Prior to the closure of a company division, the social club of that division decided to use up the funds in the club fund (to which the employer and employees had contributed equally) to purchase an item for more than $2,000, and make it the prize in a random draw among the employees. CRA stated: As indicated in … IT-213R, the amount or value of a prize received by a taxpayer from a lottery scheme is not taxable as either a capital gain or income unless … the prize can be considered, inter alia, to be income from employment. … [A]lthough the item was won by chance by an employee, it was received by the employee in the course of the employee’s employment since only employees could participate in the draw. ...

26 April 2005 External T.I. 2004-0107761E5 F- Aide à domicile/SAAQ-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit Maurice inapplicable where the adult, mentally capable, victim receives the insurance himself and pays it as compensation for his wife’s care services A taxpayer, injured in an automobile accident in 1994, received in 2004 a sum from the Quebec auto insurer (the “SAAQ”) to reimburse him for the amounts that he had paid to his wife for her personal care of him over the previous 10 years. ... The amount reimbursed to the taxpayer by the SAAQ, which his wife has certified as being receivable by her, is therefore to be included in computing the income of the person who rendered the services, i.e. the wife, as business income …. Where a victim receives the assistance amounts himself … and he freely choose to pay a family member instead of using the services of a third party, we are of the view that the amounts received by the service provider are taxable in service provider’s hands, even if the service provider is the victim's spouse, since those situations do not fall within the concept of support obligations raised in Maurice …., but rather reflect our general position. ...

13 July 2005 External T.I. 2005-0131351E5 F- Séparation des conjoints de fait-- summary under Paragraph 74.5(3)(a) Summary Under Tax Topics- Income Tax Act- Section 74.5- Subsection 74.5(3)- Paragraph 74.5(3)(a) attribution resumed when cohabitation resumed Common-law partners (Monsieur and Madame) had a child of their union, and then lived separate and apart starting on April 15, 2004 (with Monsieur then transferring a rental property to Madame), and then resumed cohabiting on November 1, 2004. CRA indicated that the income from the rental property will be attributed after their reconciliation to the transferor (Monsieur), stating: [T]hey ceased to cohabit on April 15, 2004 ("that time" in the definition of "common-law partner"), ending their common-law relationship on that date. … [I]n the absence of [s. 74.5(3)(a)], the income from the rental property attributable to the period between April 15, 2004 and November 1, 2004 would have been attributed to Monsieur. ... [I]f there had been a resumption of their common life within the 90-day period, there would never have been a break down in the common-law partnership and the attribution rules would still have applied during the period in question (from April 15, to November 1, 2004). … [T]he income from the rental property attributable to the period after November 1, 2004 will … be attributed to Monsieur. ...

24 January 2005 External T.I. 2004-0099471E5 F- Convention de retraite pour un actionnaire-employé-- summary under Salary Deferral Arrangement Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Salary Deferral Arrangement a significant reduction in bonus or salary matched by an RCA contribution likely suggests it instead is an SDA After noting that contributions by a corporation to an RCA would not be deductible in computing its income where the contributions related to services rendered by a shareholder-employee while self-employed and before the corporation’s incorporation, or to the extent that s. 67 applied, CRA turned to the question whether there would be an SDA if the corporation regularly reduced bonuses to a shareholder-employee by the amount of related contributions to the employee RCA for its employees, and stated: Where a plan or arrangement can qualify as both an RCA and an SDA, it will be treated as an SDA …. … [I]t can be assumed that, except in special circumstances, where a portion of an employee's salary or wages is deferred under an agreement, one of the main purposes is to defer the payment of taxes. … [W]here a significant portion of the salary or bonus to which a shareholder-employee is entitled for services rendered is reduced so as to be contributed to an RCA instead, the existence of the RCA could be questioned since the contribution made by the employer may not relate to benefits that are receivable at retirement. ...

11 October 2005 External T.I. 2005-0148281E5 F- Déductibilité de dépenses-- summary under Legal and other Professional Fees Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Legal and other Professional Fees accounting fees in preparing consolidated financial statements generally deductible In finding that accounting fees related to the preparation by a parent of consolidated financial statements for the group were generally deductible, CRA stated: … IT-99R5 … lists legal and accounting fees for a wide range of ordinary functions. ...