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10 January 2005 Internal T.I. 2004-0091251I7 F- Définition d'automobile-- summary under Subparagraph (e)(iii) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Automobile- Paragraph (e)- Subparagraph (e)(iii) exclusion applies even where the occupant is self-employed rather than an employee of the business that owns (or leases) the truck An employee of a logging contractor who is required to work at logging sites that are special work sites or remote locations described in s. 6(6)(a)(i) or (ii), also carries on a business in which he holds a harvester, that he leases to the logging contractor for use at the logging sites, and a pick-up truck (purchased by him for $45,000) which he drives in transporting equipment and maintenance parts when working at such sites. ... (e)(iii) exclusion applied, CRA stated: [T]he wording of the exclusion … allow[s], inter alia, an employee's own vehicle that is used in the course of employment under the conditions set out in that subparagraph, and for which the employee's expenses are not reimbursed by the employee's employer, to be excluded from the definition of automobile …. [T]he exception in subparagraph (e)(iii) … may even apply to a self-employed person who primarily uses the individual’s vehicle at a location described in subparagraphs 6(6)(a)(i) or (ii) …. ...

CRA further indicated that “because both the father and the mother have an obligation to support their children … where court costs have been incurred to increase child support or to make child support non-taxable, the CRA accepts that those costs are deductible in computing the taxpayer's income.” ... [W]ith respect to the taxpayer's claim for increased support from her former spouse for the benefit of the son born of the marriage … the underlying legal expenses are [not] deductible from the taxpayer's income. Although the jurisprudence indicates that the right to such support is not extinguished by the dissolution of the marriage and that the related legal fees are current in nature … the amounts claimed by the taxpayer [do not] truly constitute support, since the taxpayer has no discretion as to the use of the funds under subsection 56.1(1) and the definition of "support" in subsection 56.1(4). … [T]he fact that the legal proceedings are currently suspended can [not] affect the deductibility of the expenses in question. ...

23 March 2005 Internal T.I. 2005-0113931I7 F- Safe income on hand calculation: Life Insurance-- summary under Paragraph 55(2.1)(c) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) non-deductible life insurance premiums reduced SIOH Opco, whose shares had always been held by Holdco, acquired an interest in a life insurance policy (the Policy) to insure the life of a shareholder of Holdco, was the owner of the Policy and paid the premiums on the Policy, of which a portion was the savings component that was reflected during this period in the cash surrender value of the Policy. ... The Directorate stated: Opco must deduct in computing its safe income on hand attributable to the shares held by Holdco all amounts paid by it during the relevant calculation period as premiums under the Policy …. ... Based on the information you have provided to us, this amount is equal to … the ACB of the Policy. ...

18 October 2005 Internal T.I. 2005-0133411I7 F- Penalty for repeated failures to report income-- summary under Subsection 163(1) Summary Under Tax Topics- Income Tax Act- Section 163- Subsection 163(1) simultaneous filing of returns for three successive years, each with unreported income, did not engage s. 163(1) (if no unreported income in prior years) Mr. ... Regarding the first assumption, CRA stated: [T]he better position is that [s. 163(1)] does not apply where a taxpayer files T1 income tax returns simultaneously for a number of consecutive taxation years and the taxpayer's income tax returns for the earlier taxation years were filed in accordance with the provisions of the Act …. … [T]he CRA should not apply subsection 163(1) respecting Mr. Y's unreported income under the first scenario …. Regarding the second assumption, CRA stated: [I]f the failure to report an amount to be included in Mr. ...

6 January 2005 Internal T.I. 2004-0100241I7 F- Imposition des rentes au décès-- summary under Paragraph 148(2)(b) Summary Under Tax Topics- Income Tax Act- Section 148- Subsection 148(2)- Paragraph 148(2)(b) no disposition of PAC under s. 148(2)(b) – but disposition if estate elects to commute Regarding the taxation of prescribed and non-prescribed annuity contracts on the death of the holder and annuitant (the "Annuitant"), the Directorate referred to ss. 148(2)(b) and (c), and then stated: [O]n the death of a prescribed annuity contract holder, the deemed disposition rule in paragraph 148(2)(b) does not apply. … If the annuity contract provides that on the death of the Annuitant, the Estate continues to receive the annuity amounts but also has the option to terminate the annuity contract and receive a lump sum, there will be a disposition of the prescribed annuity contract by the Estate when it makes the election. ...

21 June 2005 Internal T.I. 2005-0120341I7 F- Paragraphe 80(15).-- summary under Subsection 80(15) Summary Under Tax Topics- Income Tax Act- Section 80- Subsection 80(15) s. 80(15) forgiven amount can be applied against NCLs or ACB that are unconnected to the partnership Mr. ... The Directorate responded: … Mr. X's application of the forgiven amount in respect of the X Debt against the ACB of the capital assets he held immediately after the time of settlement of the X Debt is consistent with the Act. … Mr. X could have applied the forgiven amount in respect of the X Debt against a non-capital loss for a taxation year ending before the particular year pursuant to subsection 80(3) if he had had such a loss, even if that loss had not been a loss from the business carried on by LP. … [S]ubparagraph 80(15)(c)(v) does not prevent Mr. ...

16 May 2005 Internal T.I. 2005-0119061I7 F- Montant d'aide-actions-- summary under Subpargraph 12(1)(x)(viii) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x)- Subpargraph 12(1)(x)(viii) funding of film production company by shares rather than loan would not give rise to assistance Prod Co, a wholly owned subsidiary of M Co and a "qualified corporation," produces a Canadian film or video production ("CFVP") at a cost of $1,900,000 that is eligible for the s. 125.4(3) credit. ... After noting that the loan was assistance for the purposes of s. 12(1)(x) and the definition thereof in s. 125.4(1), and reduced Prod Co's "labour expenditure" s. 125.4(3), the Directorate considered whether there would be such assistance if M Co instead invested the sum in shares of Prod Co, and stated: [I]f, in order to partially finance a production, Prod Co issues shares of a class of its capital stock to its parent company M Co, the latter acquires … rights in Prod Co through the shares issued to it for the purposes of subparagraph 12(1)(x)(viii) … [and] the acquisition of those shares does not constitute an amount of assistance to Prod Co for the purposes of section 125.4. ...

3 May 2005 Internal T.I. 2005-0120021I7 F- Pension de retraite provenant de la France-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 pension exemption under French Treaty continues to apply in the hands of surviving spouse The Directorate indicated that the exemption under Art. XVIII(1) of the Canada-France Convention for “[p]eriodic or non-periodic pensions … arising in [France] and paid in respect of past employment to a resident of [Canada]” applied to the surviving spouse of an individual (also, a Canadian resident) who had become entitled to the pension by virtue of previous employment in France. ...

26 August 2005 Internal T.I. 2005-0131171I7 F- Alinéa 18(1) e) de la LIR-- summary under Incurring of Expense Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Incurring of Expense no expense incurred for maintenance obligation until contractual obligation to someone A maintenance obligation to landlords did not give rise to a current deduction since no contractual obligation with specific counterparties had been entered into. The Directorate stated: Burnco states that "an expense within the meaning of paragraph 18(1)(a) … is an obligation to pay a sum of money. ...

21 March 2005 Internal T.I. 2005-0119961I7 F- CCPC STATUS-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date effective date of transfer of shares (entailing acquisition of control) cannot precede determination of essential contract elements USco disposed of 50% of the shares of Canco to another corporation ("Holdco" – that was a Canadian-owned Canadian corporation), "retroactive" to a particular date. ...