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Bundle Date Translated severed letter Summaries under Summary descriptor 2014-10-08 11 August 2014 Internal T.I. 2014-0528231I7 F- Dépenses en immobilisation en RS&DE Income Tax Regulations- Schedules- Schedule II- Class 29 R&D of manufacturing company constitutes manufacturing or processing for sale use if a salable product ultimately results 19 August 2014 External T.I. 2014-0529741E5 F- Frais afférents à un véhicule à moteur (chantiers) Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(h.1) usual places of work of an employee (which can be multiple locations based on where the employee reports for work) is each a place of business of the employer 2014-09-24 22 August 2014 External T.I. 2014-0540751E5 F- Acquisition of control Income Tax Act- Section 251- Subsection 251(2)- Paragraph 251(2)(b)- Subparagraph 251(2)(b)(iii) cousins part of related control group while fathers alive Income Tax Act- Section 256- Subsection 256(7)- Paragraph 256(7)(a) addition of cousin to control group would taint it/cousins part of related control group while fathers alive 14 July 2014 Internal T.I. 2014-0537701I7 F- Voluntary disclosure- T1134 and FAPI Income Tax Act- Section 163- Subsection 163(2.4) penalties for failure to file T1134s Income Tax Act- Section 220- Subsection 220(3.1) requirements where undisclosed FAPI Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(b)- Subparagraph 152(4)(b)(iii) Ho acknowledged Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(a)- Subparagraph 152(4)(a)(i) no time limitation for s. 162(10) penalty Income Tax Act- Section 162- Subsection 162(10) s. 162(10) penalty for failure to file T1134s Income Tax Act- Section 162- Subsection 162(7) penalties under ss. 162(10), (10.1) or 163(2.4) for failure to file T1134s 18 August 2014 External T.I. 2014-0540361E5 F- CDA and the deeming rules of 40(3.6) or 112(3) Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account no capital loss for CDA purposes where ss. 112(3) and 40(3.6) stop-loss rules apply Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(b) ss. 112(3) and 40(3.6) stop-loss rules modify operation of s. 40(1)(b) 2014-09-03 7 August 2014 External T.I. 2014-0528841E5 F- Changement à une résidence principale Income Tax Act- Section 45- Subsection 45(1)- Paragraph 45(1)(c) addition of a door to an exterior wall could be considered a structural change triggering a change of use Income Tax Act- Section 15- Subsection 15(1) taxable benefit if renovations paid for by tenant-corporation increase the FMV of property to owner-shareholder Income Tax Regulations- Regulation 1102- Subsection 1102(5) Reg. 1102(5) not applicable where door added by tenant to basement rental property ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2014-04-02 14 February 2014 External T.I. 2013-0504601E5 F- Bénéfices de fabrication et de transformation Income Tax Act- Section 125.1- Subsection 125.1(3)- manufacturing or processing- (c) construction exclusion avoided if road asphalt is produced by related corp General Concepts- Separate Existence avoidance through M&P carried on through related corp 24 February 2014 External T.I. 2013-0505391E5 F- Clause de earnout renversé Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) no capital gains reserve on reverse earn-out for a share sale Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(a)- Subparagraph 40(1)(a)(iii) a sale price that is subject to a reverse earnout is not considered to be payable after the year (no reserve) 11 February 2014 External T.I. 2014-0517611E5 F- Actions d'une société agricole familiale Income Tax Act- Section 70- Subsection 70(10)- Share of the Capital Stock of a Family Farm or Fishing Corporation- Paragraph (b) "principally" refers to the majority of years, so that active farming by deceased father could qualify shares, transferred years' thereafter, by passive child 7 March 2014 Internal T.I. 2013-0507171I7 F- Obligation de produire un T4A Income Tax Regulations- Regulation 200- Subsection 200(1) dual T4A issuance for fees to artist's corporation and dues to the artist's union 7 March 2014 Internal T.I. 2013-0506671I7 F- Subparagraph 104(27)(d)(ii) and paragraph 60(j) Income Tax Act- 101-110- Section 104- Subsection 104(27)- Paragraph 104(27)(d)- Subparagraph 104(27)(d)(ii) flow-through pension benefit must have been an s. 60(j) eligible amount had it had been received directly 2014-03-26 20 February 2014 External T.I. 2013-0480051E5 F- Eligible dividend and safe income Income Tax Act- Section 89- Subsection 89(1)- General Rate Income Pool full amount of designated dividend reduces payor's GRIP even though recipient's GRIP increased only by safe income portion Income Tax Act- Section 89- Subsection 89(14) eligible dividend designation treated as applying only to safe income portion of dividend ...

Deferred revenue obligations or liabilities under supplemental retirement plans will not be treated as liabilities, and net pension plan assets will not be considered as property; whereas net pension plan liabilities will be treated as liabilities. ...

Although this advocacy was subordinate to its poverty-reduction purpose, it nonetheless was considered by CRA to be devoting most of its activities to (non-partisan) political activities so that it was well outside the safe harbour in ITA s. 149.1(6.2) for ancillary political activities. ...

More generally, he considered that, as “the significant investments of the Appellant to de-risk the Duvernay shale constitute an investment in immovable property used in a business,” the rationale for the exclusion had been satisfied. ...

On the basis, there are good policy reasons why the FAD rules should not apply to the latter situation, it can be considered to not be an abusive avoidance of the FAD rules to structure around them by having no non-resident corporation control the CRIC (corporation resident in Canada) in question, e.g., having the general partner of the investing PE Fund be resident in Canada. ...

The ARQ considered there to have been abusive surplus-stripping, and applied the Quebec general anti-avoidance rule to treat most of the paid-up capital distributions as taxable dividends. ...

S. 39(2) went on to deem the capital gains and losses thereunder to be from the disposition of foreign currency – which presumably was motivated by a concern that they otherwise would be considered to have the character of any property that was actually disposed of. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2012-07-06 26 June 2012 Internal T.I. 2012-0436381I7 F- Nature d’un revenu- Indemnité d’assurance Income Tax Act- Section 129- Subsection 129(6) insurance proceeds in lieu of rents from associated corp did not qualify under s. 129(6) Income Tax Act- Section 9- Compensation Payments life insurance proceeds for rental property did not have the character of rents from an associated corp 2012-06-29 14 June 2012 External T.I. 2011-0428341E5 F- Crédit activités physiques, activités artistiques Income Tax Act- Section 63- Subsection 63(3)- Child Care Expense expenses that qualified for the child fitness or children's arts tax credit potentially could qualify as child care expenses 2012-06-22 5 June 2012 External T.I. 2011-0417971E5 F- Sociétés associées- CII Income Tax Act- Section 127- Subsection 127(10.2) computation of expenditure limit where one CCPC acquires another 15 June 2012 External T.I. 2012-0434761E5 F- Dons liés à une police d'assurance-vie Income Tax Act- Section 118.1- Subsection 118.1(1)- Total Charitable Gifts gift if pay policy premiums following assignment of policy to charity, but not by virtue of designating charity as policy beneficiary Income Tax Act- Section 248- Subsection 248(31) donated life insurance policy to be valued on ordinary principles General Concepts- Fair Market Value- Other 7 factors to be considered in valuing a donated life insurance policy 13 June 2012 External T.I. 2011-0416781E5 F- Entente contractuelle particulière Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) intragroup charges to reflect use of each other’s capital under cash pooling arrangement are non-deductible 13 June 2012 Internal T.I. 2012-0435351I7 F- SEPE- chèques en circulation Income Tax Act- Section 248- Subsection 248(1)- Small Business Corporation outstanding and uncashed cheques did not reduce cash General Concepts- Payment & Receipt in Quebec, payment by cheque does not occur until debiting of bank account ...

Even if a winding up could be considered a "merger" or "combination," it would not result in the “formation” of a corporation. ...