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Bundle Date Translated severed letter Summaries under Summary descriptor 2012-03-23 28 February 2012 External T.I. 2011-0423201E5 F- Frais de déménagement Income Tax Act- Section 248- Subsection 248(1)- Eligible Relocation move following shift from part-time to ful-time at same employer did not qualify 29 February 2012 Internal T.I. 2011-0429701I7 F- Frais médicaux- services de tutorat Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(l.91) more particulars required re whether special needs tutor would qualify 2012-03-16 23 February 2012 External T.I. 2011-0421821E5 F- Test à l'alinéa 110.6(1)e) de la définition d'AAPE Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Small Business Corporation Share- Paragraph (e) replaced shares need not be owned for a period of 24 months prior to their replacement – but only for the portion of the 24 months before the time of disposition and ending at the replacement time 7 March 2012 External T.I. 2011-0421301E5 F- Bien agricole admissible Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Farm or Fishing Property- Paragraph (a) logging is not farming business if main focus is logging rather than growing, nurturing and harvesting trees Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1.3)- Paragraph 110.6(1.3)(a) general discussion of s. 110.6(1.3)(a) tests 7 October 2011 Roundtable, 2011-0399411C6 F- Société de personnes- 103(1.1) Income Tax Act- 101-110- Section 103- Subsection 103(1.1) potential application of s. 103(1.1) where adult children form partnership with money gifted by parent and share pro rata to capital 7 March 2012 External T.I. 2011-0427551E5 F- Établissement stable Treaties- Income Tax Conventions- Article 5 presence of employee in Dominican Republic who did not habitually exercise general authority to contract did not constitute a PE ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-07-15 4 July 2011 External T.I. 2010-0380071E5 F- Reer au décès Income Tax Act- Section 146- Subsection 146(1)- Benefit- Paragraph (a) not a taxable “benefit” to non-annuitant if included in annuitant’s income under s. 146(8.8 Income Tax Act- Section 146- Subsection 146(1.1) factors relevant to determining financial dependence 2011-07-08 24 June 2011 External T.I. 2011-0409741E5 F- Déductions d'impôt sur une bourse de recherche Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(o) assistance received by unenrolled student towards Ph.D. thesis research assistance was a research grant under s. 56(1)(o) Treaties- Income Tax Conventions- Article 20 assistance received by unenrolled Chinese student towards Ph.D. thesis research assistance was Treaty-exempt 2011-07-01 10 June 2011 Roundtable, 2011-0404641C6 F- Shareholders Agreement and FMV General Concepts- Fair Market Value- Shares examples of clauses reducing the FMV of freeze preferred shares Income Tax Act- Section 86- Subsection 86(1) freeze preferred shares must not have a clause that impairs their FMV, e.g., retractability for a NIB term note 2 March 2011 External T.I. 2010-0378071E5 F- CIFM- Quadriporteur Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(i) scooter can qualify as “wheelchair” where it is acquired in lieu of one 22 June 2011 External T.I. 2010-0387391E5 F- Allocations pour véhicule à moteur Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(x) allowance taxable (but s. 8(1)(h.1) deduction) where 2 different rates Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(h.1) employees entitled to s. 8(1)(h.1) deduction where they received an allowance that was taxable under s. 6(1)(b)(x) 2011-06-24 9 June 2011 External T.I. 2011-0393331E5 F- Frais de déplacement- principal lieu d'affaires Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(h) travel between home office used for back office and 20% of client meetings and other office was personal ...

Summaries of 18 April 2019 Internal T.I. 2018-0753621I7 under Treaties – Income Tax Conventions – Art. 10, Art. 4, s. 247(12). ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2010-09-17 25 August 2010 External T.I. 2010-0374231E5 F- Safe income allocation Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) safe income required to be allocated to prefs and new common shares received on a s. 51 exchange even where the redemption amount of the prefs matched the amount of such safe income General Concepts- Fair Market Value- Shares Compliance Programs Branch now providing advance guidance on valuation methodology 2010-09-10 17 August 2010 External T.I. 2010-0367371E5 F- Fin d'un usufruit- résidence principale Income Tax Act- Section 248- Subsection 248(3) dissolution of s. 248(3) trust when the usufructuaries renounced their right of usufruct Income Tax Act- Section 54- Principal Residence- Paragraph (a.1) usufructuary parents were specified beneficiaries based on their inhabiting the housing unit Income Tax Act- 101-110- Section 107- Subsection 107(2.01) deemed s. 248(3) trust that dissolved when the usufructuary parents renounced their, makes a s. 107(2.01) or (2.001) to apply principal residence exemption to dissolution gain 12 August 2010 External T.I. 2010-0360171E5 F- Déclaration T-1135 et biens étrangers Income Tax Act- Section 233.2- Subsection 233.2(1)- Exempt Trust exempt foreign trust definition contains strict conditions Income Tax Act- Section 233.3- Subsection 233.3(1)- Specified Foreign Property- Paragraph (n) Swiss vested benefits account was not exempted 24 August 2010 External T.I. 2010-0354791E5 F- Commission d'un non-résident- 105(1) RIR Income Tax Regulations- Regulation 105- Subsection 105(1) fee for services performed wholly in UK re sale of Canadian real estate not subject to withholding 19 August 2010 External T.I. 2009-0344111E5 F- Résidence Société Capital-Risque- Conv Can-France Treaties- Income Tax Conventions- Article 4 French venture capital corporation is resident in France (“liable to tax”) notwithstanding that it has elected to be exempt on its portfolio gains ...

Summaries of Guidance on international income tax issues raised by the COVID-19 crisis, CRA Webpage 19 May 2020 under s. 2(1), Treaties – Income Tax Conventions – Art. 5, Art. 15, s. 2(3)(b), s. 153(1.1), Reg. 105(1), s. 116(1). ...

Summaries of Joint Committee, “Guidance on International Income Tax Issues raised by the COVID-19,” 11 June 2020 Joint Committee Submission under Reg. 5907(1) – exempt earnings – (d). s. 95(1) – FAPI, Treaties – Income Tax Conventions – Art. 5, s. 153(6). ...

Summaries of Income Tax Folio S5-F3-C1, Taxation of a Roth IRA under s. 56(1)(a)(i)(C.1), s. 94.2(1), Treaties – Income Tax Conventions – Art. 18 and s. 233.3(3). ...

.- frais de garde Treaties- Income Tax Conventions- Article 19 employment income that was Treaty-exempt was to be reported (on a separate line), with the s. 110(1)(f)(i) deduction then claimed Income Tax Act- Section 63- Subsection 63(2) child care expenses could only be claimed by the spouse with the lower net income, notwithstanding that her income was Treaty-exempt ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2009-06-12 27 May 2009 Internal T.I. 2009-0320311I7 F- CELI- Notion d'avantage Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (b)- Subparagraph (b)(ii) accretion in common shares issued to employee's TFSA on an estate freeze was an advantage 3 June 2009 External T.I. 2009-0319551E5 F- Déductibilité des dépenses Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit test for identifying a business source 2009-06-05 26 May 2009 External T.I. 2009-0316841E5 F- Convention de retraite, crédit d'impôt étranger Income Tax Act- Section 126- Subsection 126(1) no foreign tax credit can be claimed for non-business income tax paid on income of RCA trust Income Tax Act- Section 207.5- Subsection 207.5(1)- Refundable Tax- Paragraph (b) usual Pt. ...

The Queen, 2021 TCC 2 under s. 128.1(1)(c), Treaties – Income Tax Conventions- Art. 4 and General Concepts- Estoppel. ...