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It is suggested that this case: may be considered to make a more general point: taxpayers should be allowed to direct where their refunds are to be paid, just as they choose the bank account into which the funds are to be deposited. ...

CRA considered this structuring to be abusive and applied GAAR. Webb JA found that s. 112(3.1) would not have applied to grind the loss even if the NSULC had instead paid all the dividends on its common shares. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2020-06-03 29 May 2020 External T.I. 2020-0849841E5 F- Deferred salary leave plans (DSLP) Income Tax Regulations- Regulation 6801- Paragraph 6801(a)- Subparagraph 6801(a)(i) CRA will not require a DSLP to be terminated where the leave period has been terminated for COVID reasons 2010-07-30 30 June 2010 External T.I. 2009-0327881E5 F- FFCP Délai de production T3 Income Tax Regulations- Regulation 204- Subsection 204(2) s. 132.1 merger accelerates T3 return-filing deadline Income Tax Act- Section 220- Subsection 220(3) requirements for application to extend T3 filing deadline following s. 132.1 merger Income Tax Regulations- Regulation 204.1- Subsection 204.1(2) no requirement to file with CDS if MFT is not listed 2010-07-23 14 July 2010 External T.I. 2010-0361431E5 F- Usage d'une automobile fournie par l'employeur Income Tax Act- Section 6- Subsection 6(2) days include all those where the employee has the keys, including on weekends 2010-07-16 11 May 2010 External T.I. 2009-0339151E5 F- Paragraphe 44.1- " actions de remplacement Income Tax Act- Section 44.1- Subsection 44.1(1)- Replacement Share replacement share not required to continue to be of an eligible small business corporation after its issue 2010-07-09 28 June 2010 External T.I. 2010-0357081E5 F- Crédit d'impôt pour la rénovation domiciliaire Income Tax Act- Section 252- Subsection 252(3) HRTC administrative exception that separated spouses are not treated as spouses Income Tax Act- Section 118.04- Subsection 118.04(1)- Eligible Dwelling- Paragraph (b) ordinary inhabitation can commence at the end of the eligible period Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Incurring of Expense home renovation expenses generally considered to be incurred by the individual even where reimbursed by insurance company 21 June 2010 External T.I. 2010-0355971E5 F- Montants versés à des administrateurs Income Tax Act- Section 81- Subsection 81(3.1) potential exclusion for part-time directors who receive travel allowance for travel to out-of-region board meetings Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) payment of accommodation, travel and meal expenses for attending directors’ meeting out of the region likely not a benefit, but tickets to events likely taxable ...

Respecting the second quoted requirement, CRA stated: [I]f the facility of a member-funded society is used by non-members and the income resulting from the non-members’ fees is used to subsidize the members’ fees … income of the entity is considered to be payable to, or otherwise available for the personal benefit of, its members and the entity would not qualify as [an NPO]. ...

He considered, as did the Tax Court below, that the Court could exercise its discretion to go beyond the question posed and review the combined effect of ss. 207.05 and 207.06. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2020-07-15 12 June 2020 External T.I. 2018-0788161E5 F- Adjusted stub period accrual amount Income Tax Act- Section 34.2- Subsection 34.2(1)- Adjusted Stub Period Accrual Income- Paragraph (a)- Element B ASPA not reduced by s. 111(1)(e) losses 2010-05-14 5 May 2010 External T.I. 2010-0359791E5 F- Significant increase- redemption of shares Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(ii) s. 55(3)(a)(ii) or (v) likely applicable where related shareholder’s prefs are partially redeemed- even if matching partial redemption of arm’s length pref shareholder 1 hr later Income Tax Act- Section 86- Subsection 86(1) s. 86 reorg where exchange of common for prefs followed by subscription for (old) commons 3 May 2010 Internal T.I. 2010-0359631I7 F- Dépenses liées à une résidence non habitée Income Tax Act- Section 53- Subsection 53(1)- Paragraph 53(1)(h) ACB addition for property taxes inapplicable where a building on the property Income Tax Act- Section 54- Adjusted Cost Base property taxes not added to ACB of inherited property before its sale 4 May 2010 External T.I. 2009-0329391E5 F- Provision pour retour de marchandises Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(e) no reserve where book publisher’s customers could return unsold books, cf. where a "true" clause for the return of unsold goods Income Tax Act- Section 9- Timing no profit required to be recognized on delivery of goods where a "true" return of unsold goods clause 2010-05-07 3 May 2010 External T.I. 2010-0358881E5 F- CIRD- construction d'un logement Income Tax Act- Section 118.04- Subsection 118.04(1)- Eligible Dwelling- Paragraph (a) qualifying expenditure for property acquired before completion of home’s construction but applied to renovation work after individual moved in General Concepts- Ownership individual is considered to be owner of home that is being constructed as soon as it is habitable 3 May 2010 External T.I. 2010-0358471E5 F- Capital dividend account- beneficiary of a trust Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (g) capital dividend distributed by trust in its year and designated under s. 104(20) is added to corporate beneficiary’s CDA only at end of trust’s taxation year ...

XVI of US Convention applicable irrespective of whether a PE 2010-03-12 4 March 2010 External T.I. 2009-0343851E5 F- Remboursement des cotisations à un club Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) reimbursements of employee fitness facility fees are considered principally for employees’ benefit if membership merely improves their performance through increased health ...

CRA considered that it was abusive for the group to benefit from the full $102M addition to the CGESR CDA rather than an amount net of the $42M ACB to the policyholder (ESRL). ...

. … Considered as a whole, the history of this investigation directly harms the integrity of the justice system and irreparably compromised the community’s sense of fair play and decency. ...

Sommerfeldt J then considered the exception in ETA s. 191(5), which provides that an individual builder is not required to so self-assess where “after the construction … of the complex … is substantially completed, the complex is used primarily as a place of residence for the individual [or family].” ...