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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 ...

., 2021 SCC 49 under s. 245(4), Treaties – Income Tax Conventions, Art. 4, Statutory Interpretation- Treaties. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2021-11-24 2020 Ruling 2020-0840631R3 F- Purpose Test in Subsection 55(2) Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(b) no application of s. 55(2) because ss. 88(2)(b) and 84(2) dividends did not significantly reduce capital gains Income Tax Act- Section 88- Subsection 88(2)- Paragraph 88(2)(b) deemed ss. 88(2)(b) and 84(2) dividends on winding-up into three Holdcos 2006-05-19 4 May 2006 Internal T.I. 2006-0183801I7 F- 152(3.1) Normal Reassessment Period Determination Income Tax Act- Section 152- Subsection 152(3.1) normal reassessment period excludes the day of initial assessment Statutory Interpretation- Interpretation Act- Section 27- Subsection 27(4) Brunette followed re computing normal reassessment period 2006-05-12 6 April 2006 Internal T.I. 2005-0157361I7 F- Pension alimentaire Income Tax Act- Section 60- Paragraph 60(b) normal rules not changed where non-resident recipient 24 April 2006 External T.I. 2006-0166041E5 F- Transfert de biens entre époux séparés Income Tax Act- Section 40- Subsection 40(4) s. 40(4) feeds principal residence claim of spouse after she acquires the co-ownership interest of her separated husband for $1 Income Tax Act- Section 74.5- Subsection 74.5(3) separation judgment unnecessary for s. 74.5(3) election to avoid attribution 7 April 2006 External T.I. 2005-0132981E5 F- Avantages imposables à des employés Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b) measuring 3 hours of overtime to justify meal allowance Income Tax Act- Section 20- Subsection 20(10) meaning of convention 7 April 2006 External T.I. 2005-0152801E5 F- Remboursement de frais de scolarité Income Tax Act- Section 15- Subsection 15(1) paying costs for its sole shareholder to get an MBA was not a taxable benefit Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(b)- Capital Expenditure v. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2005-04-01 23 March 2005 Internal T.I. 2005-0113931I7 F- Safe income on hand calculation: Life Insurance Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) non-deductible life insurance premiums reduced SIOH 2005-03-25 22 March 2005 External T.I. 2005-0112081E5 F- Convention de retraite- lettre de crédit Income Tax Act- Section 207.7- Subsection 207.7(2) where LC used to secure RCA benefits and refundable tax generated on funding of LC fees, refundable tax not recoverable based on paying the benefits Income Tax Act- Section 207.5- Subsection 207.5(1)- Refundable Tax use of letter of credit to secure RCA benefits Income Tax Act- Section 207.5- Subsection 207.5(2) election not available to custodian holding an LC 22 March 2005 Internal T.I. 2005-0115451I7 F- Extinction d'une remise de dette Income Tax Act- Section 80- Subsection 80(1)- Forgiven Amount no deduction where forgiven debt is subsequently restored pursuant to improved fortunes clause Income Tax Act- Section 80.01- Subsection 80.01(10) repayment deduction under s. 80.01(10) General Concepts- Effective Date CRA assesses based on the state of affairs at year end 2005-03-18 1 February 2005 External T.I. 2004-0083921E5 F- Société mandataire, gain & CIÉ Income Tax Act- Section 126- Subsection 126(7)- Non-Business-Income Tax US taxes paid by a corporation based on falsely representing that the related gain was its gain could generate a FTC to the Canadian shareholder for which it in fact was agent 4 February 2005 External T.I. 2004-0085361E5 F- Changement de résidence: émigration Income Tax Act- Section 122.6- Eligible Individual- Paragraph (c) required repayment of CCB if received after departure from Canada 31 January 2005 External T.I. 2004-0091301E5 F- Déductions à la source-avantage autre qu'en argent Income Tax Act- Section 153- Subsection 153(1)- Paragraph 153(1)(a) no source deductions required where a non-cash benefit is the sole remuneration Income Tax Act- Section 153- Subsection 153(1.1) no source deductions required where free accommodation was the intern's only benefit 4 February 2005 External T.I. 2004-0093611E5 F- Don par testament d'un bien culturel Income Tax Act- Section 39- Subsection 39(1)- Paragraph 39(1)(a)- Subparagraph 39(1)(a)(i.1)- Clause 39(1)(a)(i.1)(B) s. 39(1)(a)(i.1) unavailable where capital gain realized under s. 104(4)follow-up in 2005-0131741E5 F 15 March 2005 Internal T.I. 2004-0108721I7 F- Don d'une licence Income Tax Act- Section 118.1- Subsection 118.1(1)- Total Charitable Gifts gift of a non-exclusive software licence was a gift of property Income Tax Act- Section 248- Subsection 248(1)- Property excepting WIP, definition of property is no broader than term’s ordinary meaning ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2022-11-09 18 May 2022 Internal T.I. 2018-0788761I7 F- Amortissement – Travaux sur un bien loué et F&T Income Tax Regulations- Regulation 1102- Subsection 1102(5)- Paragraph 1102(5)(a)- Subparagraph 1102(5)(a)(iii) rendering of an empty shell suitable for manufacturing constituted substantially changing its nature Income Tax Regulations- Schedules- Schedule II- Class 8- Paragraph 8(b) property does not satisfy the “solely” test in Class 8(b) where it was necessary for the proper functioning of the building Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A cost of installing property part of that property’s cost Income Tax Regulations- Regulation 1102- Subsection 1102(4) to be improvements or alterations to leasehold interest, property acquisitions must be assimilated to landlord’s property General Concepts- Ownership leasehold improvements are assimilated to the landlord’s property unless the lease specifies otherwise Income Tax Regulations- Regulation 1102- Subsection 1102(5) building shell was a building or structure/ addition refers to extension of structure 2021 Ruling 2021-0916821R3 F- Continuance corporation from CBCA to Co-operative Income Tax Act- Section 86- Subsection 86(1) application of s. 86 reorganization rule to a continuance from the CBCA to a Co-operatives Act Income Tax Act- Section 248- Subsection 248(1)- Disposition continuance from the CBCA to a Co-operatives Act did not entail disposition of assets, but s. 86 applied at the shareholder level 2004-04-30 28 April 2004 Internal T.I. 2004-0071331I7 F- Régime d'investissement coopératif du Québec Income Tax Act- Section 53- Subsection 53(2)- Paragraph 53(2)(k) listed assistance does not include a deduction from taxable income 2004-04-23 15 April 2004 Internal T.I. 2004-0062451I7 F- Résidence principale Income Tax Act- Section 54- Principal Residence- Paragraph (c) no need to file form for principal residence portion of disposed-of property if it was fully exempted 2004-01-23 14 January 2004 External T.I. 2003-0046131E5 F- Convention de retraite- dépositaire Income Tax Act- Section 207.6- Subsection 207.6(2) employer is deemed custodian under s. 207.6(2) Income Tax Act- Section 248- Subsection 248(1)- Retirement Compensation Arrangement life insurance company can be a custodian 2004-01-16 9 January 2004 External T.I. 2003-0049195 F- Winding Up or a Contractor Subco Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(e.1) s. 88(1)(e.1) would permit parent to step into shoes of sub re s. 12(1)(a) inclusion and s. 20(1)(m) reserveIdentical to 2003-00491950 9 January 2004 External T.I. 2003-0047341E5 F- Coût indiqué- Biens étrangers Income Tax Act- Section 54- Adjusted Cost Base distribution of shares out of MFT and exchange for new MFT units would reset the ACB/ cost amount 9 January 2004 External T.I. 2003-00491950 F- Winding Up or a Contractor Subco Income Tax Act- Section 9- Timing exclusion of contract holdbacks and unapproved invoices from construction contractor’s income is unaffected on s. 88(1) wind-up and flows through to parent Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(m) deferred revenue of construction contractor would not be triggered on its s. 88(1) wind-up and parent would be put to claiming any available new s. 20(1)(m) reserve ...

Income Tax Act- Section 40- Subsection 40(3.4) non-application of s. 40(3.4) where taxpayer acquires then immediately disposes of an additional block/ application of formula where it partially dips into existing block 4 November 2003 External T.I. 2003-0042295 F- CONVENTION DE RETRAITE REVENU D'INTERET Also released under document number 2003-00422950. ...

Income Tax Act- Section 6- Subsection 6(16)- Paragraph 6(16)(a) per-kilometre rates published by Finance could be used for reasonableness purposes 16 October 2003 External T.I. 2003-0038315 F- CONVENTION DE RETRAITE Also released under document number 2003-00383150. ...

Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b) young child could not claim credit for mother 10 October 2003 External T.I. 2003-0037145 F- CONVENTION DE RETRAITE Also released under document number 2003-00371450. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2023-09-06 10 February 2022 External T.I. 2019-0819651E5 F- Pension from China Treaties- Income Tax Conventions- Article 19 pension from China paid to former civil servant now resident in Canada was not exempted under Art. 18 of the Canada-China Treaty 2003-10-03 30 September 2003 External T.I. 2003-0035725 F- MONTANT RELATIF AUX ETUDES Also released under document number 2003-00357250. ...

The King, 2023 TCC 167 under s. 212(2), Treaties – Income Tax Conventions – Art. 10, s. 245(1) – tax benefit, s. 245(4). ...