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Bundle Date Translated severed letter Summaries under Summary descriptor 2001-03-30 9 January 2001 Internal T.I. 2000-0058047 F- FRAIS JURIDIQUES Income Tax Act- Section 40- Subsection 40(2)- Paragraph 40(2)(g)- Subparagraph 40(2)(g)(ii) debt of corporation to a director arising from his discharge of joint and several liability for unpaid taxes was not a debt acquired for income-producing purpose Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Legal and other Professional Fees director’s legal fees incurred re his liability for unpaid corporate GST were non-deductible 2 March 2001 External T.I. 2001-0069555 F- Dividendes- (U.S. spin-off) Income Tax Regulations- Regulation 201- Subsection 201(2) T5 reporting obligation of broker also applies to s. 86.1 spin-off Income Tax Act- Section 86.1- Subsection 86.1(2) detailed review of proposed s. 86.1 19 March 2001 External T.I. 2001-0063345 F- RS & DE- MANDATAIRE Income Tax Act- Section 37- Subsection 37(1)- Paragraph 37(1)(a)- Subparagraph 37(1)(a)(ii)- Clause 37(1)(a)(ii)(E) organization did not qualify under s. 37(1)(a)(ii)(E) because it made disbursements only as agent 23 February 2001 External T.I. 2001-0066265 F- Salaire différé français Income Tax Act- Section 3- Paragraph 3(a) receipt of “deferred salary,” pursuant to a right established by French legislation, as compensation for contribution to the family farm was not income Income Tax Act- Section 248- Subsection 248(1)- Disposition- Paragraph (b)- Subparagraph (b)(ii) receipt of “deferred salary,” pursuant to a right established by French legislation, was not a pension given no previous employer-employee relationship Income Tax Act- Section 248- Subsection 248(1)- Property “deferred salary” right of farmer descendant was a debt Treaties- Income Tax Conventions- Article 18 receipt of “deferred salary,” pursuant to a right established by French legislation, was not a pension given no previous employer-employee relationship 11 January 2001 Internal T.I. 2000-0037167 F- CLAUSE D'AJUSTEMENT DE PRIX Income Tax Act- Section 54- Adjusted Cost Base post-closing indemnity payments received by purchaser reduced the ACB of its purchased shares Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(a)- Subparagraph 40(1)(a)(i) damages received by share purchaser reduced the ACB of its shares and were not a taxable capital gain 8 March 2001 External T.I. 2000-0048405 F- Usufruit sur immeuble en France Income Tax Act- Section 248- Subsection 248(3) s. 248(3) and 75(2) subject bare owner to tax on rental income under Quebec usufruct/ the converse if a French usufruct ...

Summaries of Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs [2025] UKSC 2 under Treaties – Income Tax Conventions – Art. 6, Art. 12, General Concepts – Separate Existence, and ETA s. 217 – imported taxable supply- (c). ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2000-11-24 3 November 2000 External T.I. 2000-0047535 F- CHNT USAGE-UN IMMEUBLE Income Tax Act- Section 45- Subsection 45(1)- Paragraph 45(1)(a) building of the taxpayer with 4 units treated as 4 separate properties for purposes of the change-in-use rules Income Tax Act- Section 13- Subsection 13(7)- Paragraph 13(7)(b)- Subparagraph 13(7)(b)(ii)- Clause 13(7)(b)(ii)(B) change in use of unit in 4-plex from personal to rental and vice versa 31 October 2000 Internal T.I. 2000-0048427 F- PENSION ALIMENTAIRE-ARRERAGES Income Tax Act- Section 56.1- Subsection 56.1(4)- Support Amount amount of support can be payable under a court order although the amount paid is less 10 November 2000 External T.I. 1999-0008335 F- inclusion revenu exonéré- convention fiscale Income Tax Act- Section 81- Subsection 81(1)- Paragraph 81(1)(a) requirement to include a treaty-exempt receipt in income 9 November 2000 External T.I. 2000-0038955 F- CLAUSE DE CAPACITE DE GAIN Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) ascertaining 5-year earnout period / meaning of “calculated with certainty” 7 November 2000 External T.I. 2000-0040615 F- OPTIONS ET CLAUSE DE CAPACITE DE GAIN Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) IT-426 cost-recovery method not available where earnout is embedded in the variable proceeds received for the granting of a share-sale option with nominal exercise price Income Tax Act- Section 49- Subsection 49(1) granting of earnout option may require full recognition under s. 49(1) on grant date/ legal form of option v. share sale generally followed 7 November 2000 External T.I. 2000-0041815 F- ALLOC. ...

., 2025 FCA 176 under Treaties – Income Tax Conventions – Art. 10 and s. 212(2). ...

Summaries of 3 February 2021 Transfer Pricing Webinar of the Canadian Tax Foundation: Panel IV: Selected Topics in Transfer Pricing under s. 247(2.1), s. 247(2)(d), s. 247(2)(a) and Treaties – Income Tax Conventions – Art. 26. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2009-02-13 14 January 2009 External T.I. 2008-0274271E5 F- Rente de la Suisse Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(a)- Subparagraph 56(1)(a)(i)- Clause 56(1)(a)(i)(C.1) does not extend to pension from Switzerland Treaties- Income Tax Conventions- Article 18 exemption under Art. 18(2) of the Canada-Switzerland treaty 12 January 2009 External T.I. 2008-0293901E5 F- Article 80 Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(ii) indirect use test also applies to the extent of eligible capital attributable to shares repurchased in consideration for debt issuance Income Tax Act- Section 80- Subsection 80(1)- Commercial Debt Obligation de minimis interest deductibility on a debt could cause it to be a commercial debt obligation 19 January 2009 Internal T.I. 2008-0305241I7 F- Impôt de la partie I.3 et PCGR Income Tax Act- Section 181- Subsection 181(3) CRA can challenge taxpayer’s application of GAAP 2009-02-06 22 January 2009 External T.I. 2008-0290971E5 F- Bénéfices de fabrication et de transformation Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits operation of breaking bulk packages into smaller lots for repackaging and sale was not “processing” Income Tax Regulations- Schedules- Schedule II- Class 29 equipment used in dividing and repackaging bulk goods was not “processing” equipment 2009-01-30 21 January 2009 External T.I. 2008-0266191E5 F- Part IV & Capital Gain Strip Income Tax Act- Section 186- Subsection 186(1)- Paragraph 186(1)(b) 943963 Ontario followed Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) portion of the dividend received by the recipient corporation that is subject to Pt. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2021-03-17 23 June 2020 External T.I. 2020-0849761E5 F- SSUC- Entité déterminée et institution publique substantially the same as 2020-0848721E5 F 2009-01-16 6 January 2009 Internal T.I. 2008-0301721I7 F- Frais judiciaires et droit de propriété Income Tax Act- Section 54- Adjusted Cost Base survey costs to remedy problems on previous land acquisition were addition to land ACB 2009-01-09 5 January 2009 External T.I. 2008-0294011E5 F- Choix d'exclure les travaux en cours Income Tax Act- Section 34 election can create a loss Income Tax Act- Section 10- Subsection 10(4)- Paragraph 10(4)(a) a services business generally values its WIP based on its hourly rates 2008-10-24 6 October 2008 External T.I. 2008-0271421E5 F- Terres à bois-plan d'aménagement forestier Québec Income Tax Act- Section 73- Subsection 73(3)- Paragraph 73(3)(c) Quebec regional agencies’ plans for forest management plans would generally satisfy s. 73(3)(c), whose “engaged” requirement would be met if such plans did not require work Income Tax Act- Section 70- Subsection 70(9)- Paragraph 70(9)(a) “engaged” requirement in s. 70(9)(a) is satisfied to extent the forest management plan requires no action Income Tax Act- Section 248- Subsection 248(1)- Farming woodlot, to be a farm, must focus on the fostering of the stand 2008-09-19 16 September 2008 External T.I. 2008-0268021E5 F- Catégorie 43- poinçon hydraulique Income Tax Regulations- Schedules- Schedule II- Class 43 hydraulic punch used in manufacturing processes of 3rd parties qualified 28 August 2008 External T.I. 2008-0287611E5 F- Surplus Stripping Income Tax Act- Section 84.1- Subsection 84.1(1) s. 84.1 or GAAR would apply to series of transactions to convert a taxable dividend into proceeds of freeze shares 2008-09-05 19 August 2008 Internal T.I. 2008-0280681I7 F- Création d'emplois d'apprentis Income Tax Act- Section 127- Subsection 127(9)- Apprenticeship Expenditure no pro-ration for short taxation years 27 August 2008 External T.I. 2008-0287951E5 F- Entreprises distinctes Income Tax Act- Section 4- Subsection 4(1)- Paragraph 4(1)(a) a chain of retail stores operating under the same rules and procedures likely would be a single business 20 August 2008 External T.I. 2008-0288561E5 F- Convention de partage d'une société de personnes Income Tax Act- Section 96- Subsection 96(1.1) no income could be allocated under s. 96(1.1) where aggregate income was nil Income Tax Act- Section 53- Subsection 53(2)- Paragraph 53(2)(c)- Subparagraph 53(2)(c)(v) payment to a retired partner in excess of partnership income is treated as a constructive withdrawal of capital by the other partners, reducing their ACB Income Tax Act- 101-110- Section 103- Subsection 103(1) CRA generally does not challenge sharing agreements based on each partner’s contribution 29 August 2008 External T.I. 2008-0289971E5 F- Disposition d'un immeuble Income Tax Act- Section 54- Principal Residence- Paragraph (a) residence did not qualify if sold before inhabited ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2021-04-07 4 February 2021 External T.I. 2020-0875231E5 F- Revenu d’emploi d’un Indien en travail à domicile Other Legislation/Constitution- Federal- Indian Act- Section 87 an Indian who is now working at a home office on the reserve for COVID reasons has become exempt from the resulting employment earnings 27 August 2020 Internal T.I. 2016-0675801I7 F- Prestations de maternité complémentaires Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) Quebec supplementary maternity benefits subsidized childcare centres are taxable, but may not be subject to EI deductions 2008-07-25 11 July 2008 External T.I. 2008-0271941E5 F- Frais de déplacement-principal lieu d'affaires Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(h) use of their homes for voyage planning did not render pilots’ homes their principal place of business 2008-07-04 28 April 2008 External T.I. 2007-0238071E5 F- Voiturier public Treaties- Income Tax Conventions- Article 8 taxpayer need not own the vehicles or operate them provided that it is engaged in all other aspects of the transporting service and is responsible to the customers 23 June 2008 External T.I. 2008-0268121E5 F- 75(2) et Prêt consenti à une fiducie Income Tax Act- Section 75- Subsection 75(2) in order for s. 75(2) not to apply to loan to trust, the loan must be independent of the trust terms 7 July 2008 External T.I. 2008-0275961E5 F- Crédit d'impôt pour études Income Tax Act- Section 118.6- Subsection 118.6(1)- Qualifying Student post-doctoral fellow focusing on research is not a student 2008-06-27 16 June 2008 External T.I. 2008-0270251E5 F- Bien utilisé dans une entreprise agricole Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1.3)- Paragraph 110.6(1.3)(c) tax effect remained the same following the 2006 amendments 13 June 2008 External T.I. 2008-0270721E5 F- Allocations pour l'usage d'un véhicule à moteur Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii.1) allowance for employees’ to return to work after regular shift to be on call was taxable 2008-06-20 29 May 2008 External T.I. 2007-0255321E5 F- Déclaration de renseignements Income Tax Regulations- Regulation 200- Subsection 200(1) broad range of fees, reimbursements and honoraria paid by health centre required to be reported, but exclusive of GST 2 June 2008 External T.I. 2007-0262511E5 F- Obligation de produire un feuillet T4A Income Tax Regulations- Regulation 200- Subsection 200(1) no T4A required by individual in personal capacity paying for professional or home-repair services 2 June 2008 External T.I. 2008-0264161E5 F- Benefit Conferred to a Shareholder Income Tax Act- Section 15- Subsection 15(1) benefit on sole shareholder whose parents were the occupants of the corporate-owned home ...

Expense- Financing Expenditures premiums on disability policy required by lender are capital expenditures Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(e.1) guarantee fee does not include premiums on lender-required insurance policy Income Tax Act- Section 148- Subsection 148(9)- Disposition- Paragraph (j) tax free receipt of life insurance proceeds by lender on policy required by it of the borrower Income Tax Act- Section 148- Subsection 148(9)- Disposition- Paragraph (h) tax free receipt of disability insurance proceeds by lender on policy required by it of the borrower Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(e.2) premiums on life insurance policy required by lender deductible even though loan government-guaranteed, but premiums on lender-required disability policy not deductible 6 October 2006 Roundtable, 2006-0197151C6 F- Acquisition selon convention entre actionnaires Income Tax Act- Section 70- Subsection 70(9.2) children’s exercise of a right in a shareholders’ agreement to acquire farmco shares that is triggered on their father’s death would not be a consequence of his death Income Tax Act- Section 248- Subsection 248(8)- Paragraph 248(8)(a) children exercising right in shareholders’ agreement to acquire shares on father's death would not be a consequence of his death, cf. if pursuant to his will 15 November 2006 External T.I. 2006-0190041E5 F- Biogas / Codigestion Process / Produced for Sale Income Tax Regulations- Schedules- Schedule II- Class 43.1 supplementation of manure with organic waste in input to anaerobic digester would disqualify it as Class 43.1 property, as would the sale of more than 50% of the biogas produced ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2011-05-20 9 May 2011 External T.I. 2010-0384711E5 F- Avantages imposables Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii) ATV allowance for foreman’s supervisory use was taxable Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) allowance for gasoline expenses of forestry tree trimmers were taxable – limited exception for non-receipted reimbursement of safety equipment 2010-03-12 4 March 2010 External T.I. 2009-0348411E5 F- Bâtiment non-résidentiel admissible Income Tax Regulations- Regulation 1101- Subsection 1101(5b.1) separate classes and separate letter elections for separate additions to the same non-eligible non-residential building 2009-08-07 29 July 2009 External T.I. 2009-0314611E5 F- Résidence pour membres du clergé à la retraite Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(c) provision of manse to retired Minister is not taxable employment benefit – so that no s. 8(1)(c) deduction 2008-11-07 3 November 2008 Internal T.I. 2008-0285781I7 F- Résidence principale Income Tax Act- Section 45- Subsection 45(1)- Paragraph 45(1)(b) business use of residence was not “ancillary” 2007-11-02 16 October 2007 Internal T.I. 2007-0253161I7 F- Revenu d'intérêts réputés Income Tax Act- Section 17- Subsection 17(1) “amount owing” [“créance"] refers to current rather than original balance 2007-09-28 11 September 2007 External T.I. 2006-0195851E5 F- Crédit pour impôt étranger Income Tax Act- Section 126- Subsection 126(7)- Non-Business-Income Tax if Romania denies refund of withholding tax improperly held on management fees, CRA nonetheless will deny FTC Treaties- Income Tax Conventions- Article 7 reasonable management fees come within the business profits rather than other income Article 2007-06-08 24 May 2007 Internal T.I. 2007-0235681I7 F- Frais de bureau à domicile Income Tax Act- Section 18- Subsection 18(12) home office expenses to earn income from property are not subject to s. 18(12) 2006-11-03 31 October 2006 External T.I. 2006-0173731E5 F- Paragraphe 20(3) de la Loi Income Tax Act- Section 20- Subsection 20(3) application of s. 20(3) where bank borrowing is used to repay a NIB loan used for business purposes 2006-06-30 21 February 2006 Internal T.I. 2006-0169341I7 F- Montants reçus sous le programme "Devenir" Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(u) amounts received by those in need as supplementary amounts to cover additional guidance costs, including reimbursement of transportation costs, were social assistance 2006-06-23 21 June 2006 External T.I. 2006-0170311E5 F- Revenu d'une SEC- Indien inscrit Other Legislation/Constitution- Federal- Indian Act- Section 87 location of business activities and customers most relevant to situs of business income from partnership with status Indian partners except where the partnership has an investing business ...