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Summary of Hetal Kotecha, “Canadian Tax Concerns Arising from the Use of Professional Employer Organizations,” International Tax Highlights (IFA), Vol. 3, No. 3, August 2024, p. 9 under Treaties – Income Tax Conventions – Art. 5. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2001-04-27 10 April 2001 External T.I. 2001-0078035 F- RAP PERSONNE DIVROCEE Income Tax Act- Section 146.01- Subsection 146.01(1)- Regular Eligible Amount- Paragraph (f) divorced individual was eligible notwithstanding ownership during their marriage of home by ex-spouse 12 April 2001 External T.I. 2000-0050655 F- ASSURANCE MUTILATION/INVALIDITE Income Tax Act- Section 148- Subsection 148(9)- Disposition- Paragraph (h) disability benefits under a policy providing life and accidental death and dismemberment insurance could be non-taxable Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account personal injury amounts received pursuant to life insurance policy not added to CDA 23 March 2001 Internal T.I. 2000-0056097 F- Roulement interne Income Tax Act- Section 84- Subsection 84(1) s. 84(1) deemed dividend where individual’s low-PUC common shares are exchanged with the corporation for high-PUC preferred shares and there is an s. 85(1) agreed amount at FMV 17 April 2001 External T.I. 2000-0056455 F- AVANTAGE IMPOSABLE-EMPLOYE Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) the distribution of employer shares to employees as beneficiaries of a discretionary trust is a s. 6(1)(a) benefit if it has the slightest connection to their employment 2 February 2001 Internal T.I. 2000-0058127 F- Convention d'émission d'actions follow-up in 2001-007939 F Income Tax Act- Section 7- Subsection 7(2) s. 7(2) could apply if shares were held by the employer for later acquisition by the employee 19 April 2001 Internal T.I. 2001-0069067 F- PENSION ALIMENTAIRE ACCORD ECRIT Income Tax Act- Section 56.1- Subsection 56.1(4)- Support Amount submitted documents were not a written agreement ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2000-12-22 6 December 2000 External T.I. 2000-0001345 F- POLICES FONDS DISTINCTS Income Tax Act- Section 138.1- Subsection 138.1(1) exercise of a guarantee in excess of the premium paid 30 November 2000 External T.I. 2000-0002855 F- Emigration disposition réelle convention Income Tax Act- Section 128.1- Subsection 128.1(4)- Paragraph 128.1(4)(b)- Subparagraph 128.1(4)(b)(iv) application of s. 128.1(4)(b)(iv) exception to US stock market portfolio Income Tax Act- Section 220- Subsection 220(4.5) return of s. 220(4.5) security only when s. 128.1(6) applied 19 September 2000 External T.I. 2000-0018505 F- COMPENSATION DE XXXXXXXXXX Income Tax Act- Section 43- Subsection 43(1) taxpayer not permitted to treat proceeds from grant of option under expropriation proceeds, exceeding the 20% IT-271R threshold, as equalling the ACB of the property disposed of 15 December 2000 External T.I. 2000-0029125 F- POMPIER VOLONTAIRE Income Tax Act- Section 81- Subsection 81(4) detailed guidelines on the application of s. 81(4) 29 November 2000 Internal T.I. 2000-0051437 F- PROGRAMME SPRINT Income Tax Act- Section 118.62 S.P.R.I.N.T. loans did not qualify as being made pursuant to a similar provincial statute 6 December 2000 External T.I. 2000-0056385 F- Interactions entre 120.4 et 104(14) Income Tax Act- Section 120.4- Subsection 120.4(1)- Split Income split income definition does not apply to income allocated to preferred beneficiary that has not been designated as a dividend under s. 104(19) ...

Summary of Methanex Trinidad (Titan) Unlimited v The Board of Inland Revenue (Trinidad and Tobago) [2025] UKPC 20 under Treaties – Income Tax Conventions – Art. 10. ...

Summary of Revenue Commissioners v Susquehanna International Group Ltd & ors [2025] IECA 123 under Treaties – Income Tax Conventions – Art. 4. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2013-12-11 10 July 2013 Internal T.I. 2013-0475501I7 F- Amounts returned to trustee/beneficiary Income Tax Act- 101-110- Section 104- Subsection 104(13) family trust income distributed to children but repaid as reimbursement to father for family expenses was income to him, not them Income Tax Act- 101-110- Section 104- Subsection 104(24) distributions to children immediately paid to father Income Tax Act- 101-110- Section 104- Subsection 104(6) distributions to children immediately paid to father were deductible even though received by children as his agents Income Tax Act- 101-110- Section 105- Subsection 105(1) payment of income distributions by children to father not a benefit under the trust Income Tax Act- Section 56- Subsection 56(4) payment of distributed family trust income by children to father did not engage s. 56(4) as it was only potential income to him 18 November 2013 Internal T.I. 2011-0399581I7 F- Application of section 212(1)(d) ITA Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d)- Subparagraph 212(1)(d)(i) seriatim benchmark lump sums, although not royalties, came within s. 212(1)(d) Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d)- Subparagraph 212(1)(d)(viii) cost-sharing agreement with catch-up payment provisions qualified Treaties- Income Tax Conventions- Article 12 contingent payments came within broad Treaty definition of royalty 11 October 2013 APFF Roundtable, 2013-0495851C6 F- Safe income adjustments Income Tax Act- Section 54- Adjusted Cost Base downward adjustment under price adjustment clause reduces shares' ACB Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) CRA post-closing reassessment of Target's pre-closing income changes its SIOH 2013-12-04 19 November 2013 External T.I. 2011-0414201E5 F- Coop, ristournes, société de personne Income Tax Act- Section 96- Subsection 96(1)- Paragraph 96(1)(a) customers of LP rather than of members Income Tax Act- Section 135- Subsection 135(1) a Coop dealing with an LP of which it is a partner has the LP as its customer, and not the LP customers 19 November 2013 External T.I. 2012-0455731E5 F- Interprovincial income allocation Income Tax Regulations- Regulation 402- Subsection 402(3) where franchisor takes over Ontario franchisee's operations, its royalties from other Ontario franchisees are not assimilated to the Ontario PE ...

The Queen, 2018 TCC 152 under Treaties – Income Tax Conventions – Art. 13 and s. 245(4). ...

Summaries of Peter Lee and Paul Stepak, “PE Investments in Canadian Companies” draft 2017 CTF Annual Conference paper under Treaties – Income Tax Conventions – Art. 10, s. 95(2)(b)(i)(B), s. 18(5) – equity amount – (a)(iii), s. 212.3(1)(b), s. 88(1)(c)(vi)(B)(II), s. 212.3(18)(a)(ii)(B), s. 212.3(16)(b), s. 7(1)(b), s. 6(1)(a), s. 256(9) and s. 110(1)(d)(ii)(A). ...

Summary of Fowler v HM Revenue and Customs [2018] EWCA Civ 2544 under Treaties – Income Tax Conventions – Art. 3(2). ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2012-10-10 6 July 2012 Internal T.I. 2012-0453461I7 F- rental losses Canada-France Treaty Income Tax Act- Section 3- Business Source/Reasonable Expectation of Profit no requirement to establish reasonable expectation of profit re deducting loss from French rental property if no personal element Treaties- Income Tax Conventions- Article 24 s. 126(1) FTC re French income tax on rental income 2012-10-03 17 July 2012 Internal T.I. 2012-0454701I7 F- Arrière-arrière-grand-père Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Share of the Capital Stock of a Family Farm or Fishing Corporation- Paragraph (a)- Subparagraph (a)(iii) farm use by great-great-grandparent did not qualify the property, cf. great-grandparent Income Tax Act- Section 252- Subsection 252(2)- Paragraph 252(2)(a) parent in s. 110.6 context includes great-grandparent but not great-great-grandparent 2012-09-14 4 July 2012 External T.I. 2011-0429601E5 F- Roulement et société de personnes Income Tax Act- Section 98- Subsection 98(3) two partnerships potentially could be merged by using s. 97(2) followed by s. 98(3), or the reverse Income Tax Act- Section 97- Subsection 97(2) partnership is taxpayer for purposes of s. 97(2), which might be used with s. 98(3) 30 July 2012 External T.I. 2011-0421801E5 F- Choix aux paragraphes 70(2) et 70(3) Income Tax Act- Section 70- Subsection 70(2) if desire for s. 70(3) to apply, a timely revocation of s. 70(2) election can be made Income Tax Act- Section 70- Subsection 70(3) application of s. 70(3) re deceased’s share of partnership WIP is at estate’s choice 2012-08-31 14 August 2012 External T.I. 2012-0450041E5 F- subsection 55(4) Income Tax Act- Section 55- Subsection 55(4) s. 55(4) not engaged where transactions eliminate shareholdings but not unrelated status of unrelated person Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(ii) s. 55(3)(a)(ii) exclusion avoided by distributing shares out of unrelated-person trust 15 August 2012 External T.I. 2012-0444461E5 F- Pompiers volontaires Income Tax Act- Section 118.06- Subsection 118.06(1) not a “volunteer” if paid more than a minimal amount or minimum hours are required Income Tax Act- Section 81- Subsection 81(4) “volunteer firefighter” has the same meaning as in s. 118.96(1) ...