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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) ...

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). ...