31 August 2020 Internal T.I. 2020-0851811I7 - US Economic Impact Payment -- attach -- Section 3
“US EIP” payments received under the CARES Act are not income from a source
Section 3
12 April 2010 External T.I. 2009-0327161E5 F - Revenu de location -- attach -- Section 3
notwithstanding Guide T4036, rental property can be rented at an arm’s length rent to related persons to generate losses if there is a source of income
12 April 2010 Internal T.I. 2009-0342871I7 F - Subvention aux naissances multiples -- attach -- Section 3
Quebec multiple birth subsidy is not income
4 October 2019 External T.I. 2019-0825431E5 - Tenant relocation assistance -- attach -- Section 3
compensation received by residential tenants from a developer to compensate them for their dislocation costs was non-taxable
Robinson v. The Queen, 2019 TCC 181 (Informal Procedure) -- attach -- Section 3
activities of developing assets with a view to their drop-down to corporation likely was a property income source rather than business
18 October 2011 External T.I. 2011-0394041E5 F - Fiducie personnelle- revenu brut -- attach -- Section 3
capital gains not included in computing income from a source
27 January 2012 External T.I. 2011-0421551E5 F - Pompiers volontaires -- attach -- Section 3
modest amounts received by volunteers are not taxable
19 March 2019 External T.I. 2018-0748731E5 - Taxation of Settlement Amounts -- attach -- Section 3
award received by unionized employees based on an unfair labour practice of their employer was a non-taxable receipt
18 February 2013 Internal T.I. 2013-0477821I7 F - Montants forfaitaires - XXXXXXXXXX -- attach -- Section 3
damages received in wage discrimination suit for pain and suffering were non-taxable
Smith v. The Queen, 2018 TCC 61 (Informal Procedure) -- attach -- Section 3
income is to be computed on a “sub-source” basis
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