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16 September 2003 Internal T.I. 2003-0023957 F- Droits et biens crédit personne mariée-- summary under Paragraph 118(1)(a) Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(a) income of deceased from rights or things (included in separate return) is excluded from income for s. 118(1)(a) purposes In confirming that income from rights or things, included in a separate return of a deceased spouse pursuant to s. 70(2), does not count towards the deceased's income in the taxation year of the deceased’s death for the purpose of determining the amount that could be claimed in the terminal return of the deceased spouse as a married or common-law partner credit under s. 118(1)(a), CCRA stated: [T]he deceased spouse's return of income from January 1 of the year of death to the date of death and the separate return filed pursuant to subsection 70(2) are considered as filed by different taxpayers. ...

16 September 2003 Internal T.I. 2003-0023957 F- Droits et biens crédit personne mariée-- summary under Subsection 70(2) Summary Under Tax Topics- Income Tax Act- Section 70- Subsection 70(2) deemed separate nature of person for rights and things return CCRA confirmed that income from rights or things, included in a separate return of a deceased spouse pursuant to s. 70(2), does not count towards the deceased's income in the taxation year of the deceased’s death for the purpose of determining the amount that could be claimed in the terminal return of the deceased spouse as a married or common-law partner credit under s. 118(1)(a), stating: [T]he deceased spouse's return of income from January 1 of the year of death to the date of death and the separate return filed pursuant to subsection 70(2) are considered as filed by different taxpayers. ...

9 January 2004 Internal T.I. 2003-0031601I7 F- Air Miles:employés/employeurs-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) business air miles assumed to be used before personal air miles When a shareholder or employee uses the employee’s credit card both for company business purposes (expenses for which the employee is reimbursed) and for personal purposes, if the employee acquires goods for personal purposes using Air Miles points, should the shareholder or employee be considered to be using business Air Miles points (so that there is a taxable benefit) or personal Air Miles points (so that there is none) first? ...

28 January 2004 Internal T.I. 2003-0047701I7 F- Télétravail et indien inscrit-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 Indian teleworker exempted re duties performed on Reserve Regarding a Status Indian, employed by the Department of Indian and Northern Affairs Canada, who resides and works on a reserve under a telework arrangement, CCRA stated: While the employee is participating in the telework program described in the telework arrangement and until the telework arrangement is terminated, the duties of the employment performed by the employee at the employee’s work place on the reserve will be considered duties of the employment performed on a reserve for the purposes of the Guidelines. ...

The Directorate stated: [I]n light of the fact that Holdco is the policyholder, holder and beneficiary of A's life insurance policy, the payment of premiums by Holdco in respect of that policy should generally not be considered to be a benefit conferred by Holdco on A that would be described in subsection 15(1). ...

B were not considered common-law partners prior to their marriage. In that case, if Ms. ...

The Directorate noted that previous interpretations had found that “learning a second language such as English was generally considered to be an activity that allowed for the development of a lifeskill and did not necessarily allow for the acquisition or improvement of a skill necessary to the exercise of an occupation.” ...

However, there was no liability under s. 116(5) to the Canadian corporation that had issued the options as it should not be considered to have acquired the options from the employee and, therefore, had no cost therefor. ...

7 December 2001 Internal T.I. 2001-0108597 F- Crédit d'impôt emploi étranger Art. 122.3-- summary under Business Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Business there is a business if profit generated even if the activity was not undertaken primarily for the purpose of earning a profit After referring to Timmins, the Directorate stated: It appears from this decision that, to the extent that the activities carried on outside Canada by the specified employer are likely to generate a profit, the employer will be considered, for the purposes of subparagraph 122.3(1)(b)(i), to have carried on business outside Canada in respect of those activities, regardless of whether those activities correspond to activities ordinarily carried on by the employer and regardless of whether they were undertaken primarily for the purpose of earning a profit. ...

However, only the amount of the CIMAD that is calculated on the basis of expenses eligible for the federal medical expense tax credit should be considered a "reimbursement" for the purposes of paragraph 118.2(3)(b). ...