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3 March 2011 Internal T.I. 2010-0387281I7 F- Déduction- personnel des Forces canadiennes-- summary under Paragraph 110(1)(f) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110- Subsection 110(1)- Paragraph 110(1)(f) member of the Canadian Forces is an officer or non-commissioned member who is a member of the Regular or Reserve Force In response to a query as to whether the taxpayer is considered a member of the Canadian Forces and if the missions in which the taxpayer has participated qualify as either international operational missions or prescribed missions, CRA responded: Under the Act, it is the responsibility of the Department of National Defence to identify international operational missions that have a risk premium of level 3 or higher. ...

The amount of the Canadian exploration expense otherwise considered to be incurred by the Purchaser was to be reduced by the value of the warrants. ...

After indicating that the amount of the Canadian exploration expense otherwise considered to be incurred by the Purchaser was to be reduced by the value of the warrants, the Directorate commented on their valuation as follows: In determining the portion of the total consideration for the warrants, we would consider the amount that would have been the benefit under subsection 15(1) if no consideration had been paid for the warrants. ...

9 December 2010 Internal T.I. 2010-0371741I7 F- Automobiles mises à la disposition des employés-- summary under Paragraph 6(1)(e) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(e) employer-provided automobile to attend occasional off-site meetings did not generate a benefit In finding that occasional use of an employer-provided automobile for meetings at locations away from the employee’s usual place of work did not give rise to a taxable benefit, the Directorate applied the principles that: [W]here an employee, at the employer's request or with the employer's permission, travels directly from the employee’s home to a place other than the employer's place of business where the employee is ordinarily required to report or to return to the employee’s home, it is considered that such travel is not for personal purposes. ...

In its summary, CRA indicated, likely yes, and in the body stated: The "all or substantially all" test is generally considered to have been met if 90% of the employment duties were performed outside Canada. … For example, if the qualifying period is 14 continuous months, and assuming that the employment duties are performed consistently over the period, the employee would not normally be expected to spend more than 1.4 months (10% of 14) in Canada performing the duties of employment that would otherwise qualify for the OETC. ...

CRA responded: Where, pursuant to the specific provisions of an employment contract, an employee receives a payment in lieu of compensation for a period of reasonable notice of termination of employment, this payment is normally considered to be income from employment. … [I]n the majority of circumstances, the compensation paid by the employer under C.C.Q Article 2092. appears to be to compensate for a prejudice caused by the absence of notice. ...

Several strict conditions must be satisfied in order for such trusts to be considered excluded foreign property. ...

Furthermore, the corporation is not considered to have received this credit until it has submitted the prescribed documents and information, it is shown that the corporation is entitled to the credit and it is applied as a payment of tax due by the corporation or at the time the credit is actually paid. ...

As well, pursuant to paragraph 7(1.3)(a), "a taxpayer holding both deferral and non-deferral securities is considered to dispose of the non-deferral securities first.” … Depending on the circumstances, the application of the presumptions in subsection 7(1.3) could result in the requirement of paragraph 110(1)(d.01) in respect of the acquisition of securities in the year of disposition not being satisfied. ...

28 April 2010 External T.I. 2009-0347581E5 F- Frais de formation-- summary under Subsection 20(10) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(10) convention expenses providing an enduring benefit may be deducted within the s. 20(10) limitations When asked whether expenses for attending a convention, seminar, luncheon meeting or other meeting incurred by an individual in the course of operating a business or an immovable are deductible, CRA stated: Training costs are not deductible as current expenses and are considered to be capital expenditures under paragraph 18(1)(b) if the training course to which they relate provides a lasting benefit to the taxpayer. … As stated in paragraph 9 of IT-357R2, a training course should be distinguished from a convention. ...