Section 56

Table of Contents

Subsection 56(1) - Amounts to be included in income for year

Paragraph 56(1)(a) - Pension benefits, unemployment insurance benefits, etc.

Cases

Woods v. The Queen, 2010 DTC 1095 [at 2996], 2010 TCC 106, aff'd 2011 DTC 5049 [at 5681], 2011 FCA 90

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Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)

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Words and Phrases
insurance

Subparagraph 56(1)(a)(i)

Cases

Burchill v. Canada, 2010 DTC 5096 [at 6922], 2010 FCA 145

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Tax Topics - Statutory Interpretation - Context 101

See Also

Eyckelhoff v. The Queen, 2020 TCC 130 (Informal Procedure)

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) a taxpayer-funded disability policy can give rise to exempt receipts 132

Rasmussen v. The Queen, 2019 TCC 124 (Informal Procedure)

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Mammone v. The Queen, 2018 TCC 24, rev'd 2019 FCA 45

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) RPP revocation beyond the normal reassessment period retroactively validated an unsupportable reassessment under s. 56(1)(a)(i) 414
Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) subsequent retroactive deregistration of RPP also retroactively validated an assessment factually made on basis of plan’s invalidity 216
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) subsequent retroactive deregistration of RPP would not establish carelessness in previous return filing 197
Tax Topics - General Concepts - Effective Date subsequent deregistration of RPP retroactively validated reassessment 239
Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(12) subsequent deregistration of RPP beyond normal reassessment period nonetheless retroactively validated reassessment 95

Gill v. The Queen, 2012 DTC 1261 [at 3764], 2012 TCC 302

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Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions "including without limitation" is expansive 163

Brilla v. The Queen, 98 DTC 1502 (TCC)

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Walker v. The Queen, 95 DTC 753 (TCC)

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Kaiser v. The Queen, 95 DTC 13 (TCC)

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Administrative Policy

11 September 2020 External T.I. 2019-0824281E5 - Benefits from a UK retirement plan

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2019 Ruling 2019-0817751R3 - SERP and Group RRSP

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangements SERP that maintains the 18% RRSP contribution amount above the RRSP dollar limit (subject to overall 15% or 10% cap) 547

12 September 2019 External T.I. 2019-0802301E5 - Annuity purchased from foreign pension

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Tax Topics - Income Tax Act - Section 147.4 - Subsection 147.4(1) s. 147.4(1) permits non-inclusion where annuity is purchased out of RPP 152

2 April 2019 Internal T.I. 2016-0649821I7 F - Unclaimed superannuation or pension benefits

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Words and Phrases
in lieu of
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Tax Topics - General Concepts - Payment & Receipt amount received in Year 2 in lieu of pension benefit includes source deductions in Year 1 362

12 April 2018 External T.I. 2016-0640651E5 F - Swiss Pension

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - superannuation or pension fund or plan Swiss vested benefits policy was a “superannuation or pension fund or plan” 297

10 April 2014 External T.I. 2013-0515681E5 - Death of RPP Member-56(1)(a)

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19 March 2014 External T.I. 2014-0522671E5 - HK Pension and Tax Treaty

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25 June 2012 External T.I. 2011-0398691E5 - Conversion of U.S. Traditional IRA into Roth IRA

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19 June 2012 External T.I. 2011-0407461E5 - Tax on 401(k) Transfer to IRA and IRA Withdrawal

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3 March 2004 External T.I. 2003-004715 -

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16 January 1996 External T.I. 9529215 - 401(K), DOUBLE TAX IN CANADA

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27 October 1994 External T.I. 9427125 - DEFERRAL OF LUMP SUM SEVERANCE PAYMENT

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20 November 1991 T.I. (Tax Window, No. 13, p. 9, ¶1601)

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7 March 1991 T.I. (Tax Window, No. 1, p. 21, ¶1151)

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8 September 89 T.I. (February 1990 Access Letter, ¶1097)

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88 C.R. - Q.5

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Tax Topics - Treaties - Income Tax Conventions - Article 18 50

Clause 56(1)(a)(i)(C.1)

See Also

McKenzie v. The Queen, 2017 TCC 56 (Informal Procedure)

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Tax Topics - Income Tax Regulations - Regulation 6803 an IRA which is a custodial arrangement is included 223

Administrative Policy

S5-F3-C1 - Taxation of a Roth IRA

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29 October 2018 External T.I. 2018-0750411E5 - Transfer from an IRA to a RRSP

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Tax Topics - Income Tax Act - Section 60.01 a departing U.S. resident who has a deemed inclusion for his IRA cannot then obtain a s. 60(j) deduction for contributing actual IRA withdrawals to his RRSP 310
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j) failure to qualify for 60(j) deduction where deemed withdrawal from IRA followed by actual withdrawal 157

29 January 2018 External T.I. 2017-0682301E5 - Deemed Distribution and Withdrawal from IRA

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Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) deemed Code taxability of IRA on renouncing U.S. citizenship generally would generate an FTC to deemed Cdn-resident recipient 125
Tax Topics - Income Tax Act - Section 56 - Subsection 56(12) deemed ITA inclusion on deemed distribution from IRA on renouncing U.S. citizenship or relinquishing green card 78

Subparagraph 56(1)(a)(ii)

Cases

Doyle v. The Queen, 83 DTC 5383, [1983] CTC 339 (FCTD)

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Lawson v. The Queen, 82 DTC 6331, [1982] CTC 368 (FCTD)

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 21

Administrative Policy

7 April 2020 External T.I. 2019-0832241E5 - Deferral of lump sum retiring allowance

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29 April 1991 T.I. (Tax Window, No. 2, p. 21, ¶1217)

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Subparagraph 56(1)(a)(iii)

See Also

Scott v. The Queen, 2017 TCC 224, 2017 TCC 224

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Words and Phrases
in lieu of
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 89 - Subsection 89(1) - Paragraph 89(1)(a) trust return not admitted at trial opening where no previous notice and not relied upon by CRA 229
Tax Topics - Income Tax Act - 101-110 - Section 107.1 - Paragraph 107.1(a) s. 107.1(a) in effect produced a rollover on cash distribution of mooted benefits 181
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) a distribution from a health and welfare trust to compensate for lost insurance coverage was not a taxable benefit as it did not come within s. 6(4) 316
Tax Topics - General Concepts - Stare Decisis Supreme Court obiter accorded deference 153
Tax Topics - Income Tax Act - Section 9 - Compensation Payments surrogatum principle references "why the compensatory amount was paid," and not confined to business receipts 205
Tax Topics - Statutory Interpretation - Specific v. General Provisions termination payment that did not come within s. 6(4) should be treated as excluded from s. 6(1)(a) 153

Paragraph 56(1)(b) - Support

Cases

Tossell v. Canada, 2005 DTC 5365, 2005 FCA 223

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The Queen v. Jasper, 94 DTC 6519 (FCTD)

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Tax Topics - General Concepts - Estoppel 109

The Queen v. Sigglekow, 85 DTC 5471 (FCTD)

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The Queen v. Sills, 85 DTC 5096, [1985] 1 CTC 49 (FCA)

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See Also

Welch v. The Queen, 2012 DTC 1288 [at 3892], 2012 TCC 350 (Informal Procedure)

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Blais v. MNR, 92 DTC 1497 (TCC)

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Words and Phrases
receive
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Tax Topics - General Concepts - Payment & Receipt payment references funds transfer 94
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) 94

Morley-Clarke v. Jones, [1985] BTC 460 (C.A.)

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The Queen v. Sills, 85 DTC 5096, [1985] 1 CTC 49 (FCA)

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Articles

Durnford, Toope, "Spousal Support in Family Law and Alimony in the Law of Taxation", Canadian Tax Journal, 1994, Vol. 42, No. 1, p. 1.

Paragraph 56(1)(c)

Cases

James v. The Queen, 85 DTC 5172, [1985] 1 CTC (FCTD)

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Paragraph 56(1)(d) - Annuity payments

Cases

The Queen v. Rumack, 92 DTC 6142 (FCA)

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Wilder v. Minister of National Revenue, 52 DTC 1014, [1951] CTC 304, [1952] 1 S.C.R. 123

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See Also

Short v. The Queen, 99 DTC 1146 (TCC)

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Administrative Policy

30 March 2017 External T.I. 2015-0609951E5 F - Article 18 of the Canada-Turkey Income Tax Convention

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Tax Topics - Treaties - Income Tax Conventions - Article 18 capital portion of s. 56(1)(d) is not excluded as an annuity under Canada-Turkey Treaty/RRSP annuity payments are pensions 428
Tax Topics - Other Legislation/Constitution - Federal - Income Tax Conventions Interpretation Act - Section 5 - Pension RRSP annuity payments to Turkish resident were subject to Pt XIII tax as pension payments 46

20 May 1994 External T.I. 9405045 - STRUCTURED SETTLEMENT UNDER NO FAULT INSURANCE

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29 January 1993 T.I. 9200395 (Tax Window, No. 27, p. 1, ¶2360)

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22 January 1993 T.I. 9203635 (Tax Window, No. 27, p. 1, ¶2360)

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29 October 1992 T.I. 922997 (September 1993 Access Letter, p. 414, ¶C56-252)

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21 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 28, ¶1099)

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80 C.R. - Q.26

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Paragraph 56(1)(h) - Registered retirement savings plan, etc.

See Also

Maass-Howard v. The Queen, 2013 DTC 1009 [at 59], 2012 TCC 307, briefly aff'd 2013 DTC 5167 [at 6429], 2013 FCA 234

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Paragraph 56(1)(l.1) - Idem [Legal expenses]

Cases

Scharf v. Freure Homes Ltd., 95 DTC 5074 (Ont. Ct. J. (G.D.))

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Administrative Policy

8 October 1996 T.I. 962701 (C.T.O. "Loss of Employment, Mental Distress, Damages")

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Paragraph 56(1)(n) - Scholarships, bursaries, etc.

Cases

Simser v. Canada, 2005 DTC 5001, 2004 FCA 414

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Words and Phrases
bursary

The Queen v. Savage, 83 DTC 5409, [1983] CTC 393, [1983] 2 S.C.R. 428

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) 85
Tax Topics - Statutory Interpretation - Redundancy/reading in words exclusion in specific provision extended to general provision to avoid redundancy 34

The Queen v. McLaughlin, 78 DTC 6406, [1978] CTC 602 (FCTD)

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See Also

Lewis v. The Queen, 2013 DTC 1117 [at 620], 2013 TCC 137 (Informal Procedure)

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Caropreso v. The Queen, 2012 DTC 1190 [at 3488], 2012 TCC 212 (Informal Procedure)

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Huang v. The Queen, 2012 DTC 1120 [at 3103], 2012 TCC 81 (Informal Procedure)

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Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure)

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Words and Phrases
fellowship bursary

Mbarga v. The Queen, 2005 DTC 1447, 2005 TCC 595 (Informal Procedure)

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Words and Phrases
receive bursary

Simser v. The Queen, 2003 DTC 617, 2003 TCC 366

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Administrative Policy

22 February 2012 External T.I. 2011-0424601E5 F - Scholarships and bursaries paid by a firm

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) employer-reimbursed tuition not considered for its training benefit if incurred before employment commenced 366

28 June 2010 External T.I. 2010-0362391E5 F - Revenus de récompenses

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6 May 2009 External T.I. 2008-0295581E5 F - Bourses et aide financière aux médecins

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Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) s. 12(1)(x) inclusion of assistance to foreign doctors to become licensed so that they will practise in a remote area 70

20 June 1994 Internal T.I. 9409396 - SCHOLARSHIP PAID OUT OF A TRUST

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3 December 1993 Internal T.I. 9326586 - ALLOWANCES PAID BY CIDA TO FOREIGN STUDENTS AND TRAINEES

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20 August 1992, T.I. (Tax Window, No. 23, p. 22, ¶2160)

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6 April 1992 T.I. 920399 (March 1993 Access Letter, p. 69, ¶C56-215; Tax Window, No. 18, p. 22, ¶1859)

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84 C.R. - Q.22

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Articles

Mark Dumalski, Dimitri Sarabalos, "Are Payments to Research Assistants Tax-Free?", Canadian Tax Focus, Vol. 3, No. 2, May 2013, p. 11

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Jack Bernstein, "Scholarships: The Enhanced Employee Incentive", CCH Tax Topics, No. 1909, 9 October, 2008

Paragraph 56(1)(o) - Research grants

Cases

Ghali v. Canada, 2005 DTC 5472, 2004 FCA 60

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Words and Phrases
research grant

See Also

Huang v. The Queen, 2012 DTC 1120 [at 3103], 2012 TCC 81 (Informal Procedure)

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Chabaud c. La Reine, 2012 DTC 1076 [at 2856], 2011 TCC 438 (Informal Procedure)

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Words and Phrases
research grant

Administrative Policy

31 July 2014 External T.I. 2013-0509291E5 - Research grants

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24 June 2011 External T.I. 2011-0409741E5 F - Déductions d'impôt sur une bourse de recherche

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Tax Topics - Treaties - Income Tax Conventions - Article 20 assistance received by unenrolled Chinese student towards Ph.D. thesis research assistance was Treaty-exempt 120

23 March 2011 External T.I. 2010-0382351E5 F - Bourses d'études ou subventions de recherche

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Words and Phrases
scholarship

Paragraph 56(1)(r) - Financial assistance

Administrative Policy

17 July 2015 External T.I. 2014-0517091E5 - Wage Subsidies

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17 July 2015 External T.I. 2014-0517081E5 - Assistance for individuals with disabilities

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) federal assistance to those with disabilities 147

4 March 2015 Internal T.I. 2014-0527751I7 F - Soutien de revenu accordé aux individus

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Paragraph 56(1)(u) - Social assistance payments

Cases

Simser v. Canada, 2005 DTC 5001, 2004 FCA 414

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Administrative Policy

4 October 2019 External T.I. 2019-0825431E5 - Tenant relocation assistance

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Tax Topics - Income Tax Act - Section 3 compensation received by residential tenants from a developer to compensate them for their dislocation costs was non-taxable 181

17 July 2015 External T.I. 2014-0517081E5 - Assistance for individuals with disabilities

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(r) federal assistance to those with disabilities 148

29 July 2015 External T.I. 2015-0575631E5 - social assistance

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Tax Topics - Income Tax Act - Section 3 payments in kind by social assistance organization 87
Tax Topics - Income Tax Regulations - Regulation 233 - Subsection 233(2) potential exclusion of payments in kind 259

14 February 2014 Internal T.I. 2013-0495661I7 - Taxability of payment from US charitable trust

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) financial assistance to former charity employee 88

2 September 2011 Internal T.I. 2011-0419111I7 F - Programme de compensation du MESS

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2 February 2010 Internal T.I. 2009-0345741I7 F - Programme d'aide financière d'urgence ("PAFU")

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Tax Topics - Income Tax Regulations - Regulation 233 - Subsection 233(2) - Paragraph 233(2)(g) lump sum emergency assistance under Quebec program would not be required to be included in income because no information slip required 183

18 March 2008 External T.I. 2008-0265861E5 F - Programme d'aide financière d'urgence ("PAFU")

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Tax Topics - Statutory Interpretation - French and English Version English version of s. 56(1)(u), as the broader of the two, was to be preferred 59
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) no source deductions from social assistance payments 35

13 January 1992 T.I. (Tax Window, No. 15, p. 21, ¶1696)

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16 August 1991 T.I. (Tax Window, No. 7, p. 16, ¶1394)

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7 September 89 Memorandum (February 1990 Access Letter, ¶1121)

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Paragraph 56(1)(v) - Workers’ compensation

Cases

Canada v. Whitney, 2002 DTC 7145, 2002 FCA 266

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22 February 2012 External T.I. 2011-0421671E5 F - Loss of retirement income benefit - death

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Tax Topics - Income Tax Act - 101-110 - Section 110 - Subsection 110(1) - Paragraph 110(1)(f) - Subparagraph 110(1)(f)(ii) deduction for WSIB compensation paid to estate of deceased injured worker 158

23 November 2009 Internal T.I. 2009-0324731I7 F - Demande d'exemption administrative

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Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) legal fees to recover lump sum worker’s compensation payment were non-deductible 50

IT-202R2 "Employees' or Workers' Compensation

13 November 1992 T.I. 922953 (September 1993 Access Letter, p. 414, ¶C56-253)

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Paragraph 56(1)(x) - Retirement compensation arrangement

Administrative Policy

8 June 1993 Memorandum (Tax Window, No. 32, p. 17, ¶2614)

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6 August 1991 T.I. (Tax Window, No. 8, p. 7, ¶1421)

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Subsection 56(2) - Indirect payments

Cases

Ludmer v. Attorney General of Canada, 2018 QCCS 3381, aff'd 2020 QCCA 697

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) nature of the legal advice relied upon was unclear 417
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) improper advancing of “settlement” elements that were not sustainable 45
Tax Topics - Income Tax Act - Section 94.1 - Subsection 94.1(1) equity-linked notes held in BVI company were portfolio investments held with a tax avoidance purpose, but were not subject to 7000(2)(d) interest accrual 576
Tax Topics - Income Tax Regulations - Regulation 7000 - Subsection 7000(2) - Paragraph 7000(2)(d) mere possibility of locking in value accretion each year did not crystallize the maximum amount of interest respecting the year 484
Tax Topics - General Concepts - Negligence, Fiduciary Duty and Fault damages awarded against CRA for inter alia making unreasonable reassessments 260
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit recurring fee reduction amounts received for no work were income from a source 313

Lambert v. Canada, 2005 DTC 5499, 2004 FCA 389

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James v. Canada, 2001 DTC 5075 (FCA)

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Neuman v. M.N.R., 98 DTC 6297, [1998] 1 S.C.R. 770

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Tax Topics - Statutory Interpretation - Provincial Law 55

Jones v. The Queen, 96 DTC 6016 (FCA)

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Words and Phrases
desire
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Tax Topics - Statutory Interpretation - Resolving Ambiguity 71

Smith v. The Queen, 93 DTC 5351 (FCA)

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Dixon v. Deputy Attorney General of Canada, 91 DTC 5584 (Ont HCJ.)

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The Queen v. Fairey, 91 DTC 5230 (FCTD)

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 70

Mcclurg v. Canada, 91 DTC 5001, [1990] 3 S.C.R. 1020

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Winter v. The Queen, 90 DTC 6681 (FCA)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) s. 56(2) applied to taxpayer rather than 15(1) to son-in-law as de minimis shareholder 70
Tax Topics - Income Tax Act - Section 245 - Subsection 245(2) specific provisions applied before GAAR 96

R. v. Century 21 Ramos Realty Inc., 87 DTC 5158, [1987] 1 CTC 340 (Ont.C.A.)

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Boardman v. The Queen, 85 DTC 5628, [1986] 1 CTC 103 (FCTD)

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The Queen v. Hoffman, 85 DTC 5508, [1985] 2 CTC 347 (FCTD)

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De Groote v. The Queen, 85 DTC 5008, [1985] 1 CTC 687 (FCTD)

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The Queen v. Chrapko, 84 DTC 6544, [1984] CTC 594 (FCTD), rev'd 88 DTC 6487, [1988] 2 CTC 342 (FCA)

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Barbeau v. The Queen, 81 DTC 5379, 84 DTC 6148, [1981] CTC 496 (FCTD)

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Champ v. The Queen, 83 DTC 5029, [1983] CTC 1 (FCTD)

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Cox v. The Queen, 82 DTC 6287, [1982] CTC 322 (FCTD)

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Tax Topics - Income Tax Act - Section 9 - Compensation Payments 84

Fraser Companies, Ltd. v. The Queen, 81 DTC 5051, [1981] CTC 61 (FCTD)

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Murphy v. The Queen, 80 DTC 6314, [1980] CTC 386 (FCTD)

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property included right to be included in class of discretionary beneficiaries 44
Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(1) 93

McClain Industries of Canada Inc. v. The Queen, 78 DTC 6356, [1978] CTC 511 (FCTD)

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Perrault v. The Queen, 78 DTC 6272, [1978] CTC 395 (FCA)

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Nelson v. The Queen, 74 DTC 6266, [1974] CTC 360 (FCA)

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Tax Topics - General Concepts - Effective Date 185

The Queen v. Quinn, 73 DTC 5215, [1973] CTC 258 (FCTD)

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See Also

Fournier v. Agence du revenu du Québec, 2018 QCCQ 786

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Tax Topics - General Concepts - Rectification & Rescission taxpayer could reverse an assessment for a taxable benefit by subsequently engaging in self-help rectification 355

Gainor v. The Queen, 2011 DTC 1317 [at 1798], 2011 TCC 442

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Tax Topics - Income Tax Act - Section 9 - Nature of Income 172

Delso Restoration Ltd. v. The Queen, 2011 DTC 1315 [at 1786], 2011 TCC 435 (Informal Procedure)

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D'Andrea v. The Queen, 2011 DTC 1234 [at 1356], 2011 TCC 298

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) fraud conviction did not establish neglectful reporting 193

Sochatsky v. The Queen, 2011 DTC 1065 [at 346], 2011 TCC 41, 2012 TCC 65

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Tax Topics - General Concepts - Payment & Receipt bonus booked as loan back/constructive receipt 131
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) amount booked as loaned-back bonus was remuneration 186

GlaxoSmithKline Inc. v. The Queen, 2008 DTC 3957, 2008 TCC 324

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Laflamme v. The Queen, 2008 DTC 482, 2008 TCC 255

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Tax Topics - General Concepts - Fair Market Value - Shares 202

Ceco Operations Ltd. v. The Queen, 2006 DTC 3006, 2006 TCC 256

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Tax Topics - General Concepts - Substance 99
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) 270
Tax Topics - Income Tax Act - Section 97 - Subsection 97(2) partnership subscription for taxpayer affiliate pref shares not boot 263

Speer v. The Queen, 99 DTC 157 (TCC)

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Ferrel v. The Queen, 97 DTC 1565 (TCC)

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Gilvesy v. The Queen, 96 DTC 1417 (TCC)

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Tax Topics - General Concepts - Fair Market Value - Other 51

Paxton v. The Queen, 95 DTC 179 (TCC), rev'd 97 DTC 5012 (FCA)

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Placements T.S. Inc. v. The Queen, 94 DTC 1302 (TCC)

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Béliveau v. MNR, 91 DTC 669 (TCC)

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Simon-Carves of Canada Ltd. v. MNR, 89 DTC 98 (TCC)

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Administrative Policy

8 June 2018 Internal T.I. 2017-0683021I7 - Assignment of capital interest in a trust

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Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) purported drop-down of trust interests to an excluded beneficiary resulted in s. 104(13) inclusions to transferors 343
Tax Topics - Income Tax Act - 101-110 - Section 107 - Subsection 107(5) purported drop down of trust interests by non-resident beneficiaries to ULC was ineffective so that s. 107(2.1) applied to subsequent purported asset distribution to ULC 192
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) potential application of s. 105(1) to income distribution to non-qualifying transferee of trust interest 273
Tax Topics - Income Tax Act - Section 248 - Subsection 248(25) - Paragraph 248(25)(a) para. (a) refers to beneficiary in ordinary sense - and does not include assignee 62

28 October 2016 External T.I. 2016-0654331E5 F - Transfer of rights to income

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Tax Topics - Income Tax Act - Section 9 - Nature of Income where rental lands purchased subject to obligation to pay the rents to vendor, rents did not have quality of income to purchaser under s. 9 165
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense where rental lands purchased subject to obligation to pay the rents to vendor, no income inclusion and deduction of the rents by the purchaser under ss. 9 and 18(1)(a) 89
Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) where rental lands purchased subject to obligation to pay the rents to NAL vendor, s. 56(4) trumps s. 9 to include rents in purchaser’s income 169

6 December 2016 External T.I. 2016-0666841E5 F - Sale of property for POD less than FMV

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.4) - Paragraph 15(1.4)(c) application to Holdco shareholder of Opco where Opco conferrred a benefit on child of Holdco's shareholder 210
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) s. 246(1) applicable to indirect shareholder benefit if direct shareholder influenced the benefit conferral 205

14 March 2016 External T.I. 2016-0626781E5 - Neuman Type Situation

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) s. 15(1) might apply where spouse subscribes nominal consideration for Opco shares and receives a large discretionary dividend 226
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) Kieboom treated as entailing disposition of right to receive dividends 340
Tax Topics - Income Tax Act - Section 73 - Subsection 73(1) spousal rollover for Kieboom disposition of economic interest 82

24 June 2015 External T.I. 2015-0575911E5 F - Benefit to shareholder or conferred on a person

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1.4) - Paragraph 15(1.4)(c) benefit only conferred on one shareholder (the husband) if wife of one of four sibling shareholders receives benefit 333
Tax Topics - Income Tax Act - Section 246 - Subsection 246(1) benefit conferred on spouse of individual shareholder of parent 153

S2-F3-C1 - Payments from Employer to Employee

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10 April 2014 External T.I. 2013-0514321E5 - Donated vacation

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Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) donated vacation/no double taxation 170

13 March 2014 External T.I. 2013-0510791E5 - Non-cash long-service award and cash donation

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11 March 2014 Internal T.I. 2013-0513221I7 F - Stock options

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) double income inclusion under s. 56(2) or (4) to consulting corporation, and under s. 15(1) to its shareholder, where consultant's options issued directly by client to shareholder 113
Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) implicit transfer by corporation when stock options earned by it were issued directly by its client to its shareholder 175
Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) s. 248(28) does not prevent a double income inclusion to corporation under s. 56 and shareholder under s. 15 226
Tax Topics - Income Tax Act - Section 9 - Timing no s. 9(1) income inclusion from consultant being granted stock options until exercise 226
Tax Topics - General Concepts - Fair Market Value - Options stock options with no in-the-money value could have nil FMV 134
Tax Topics - Income Tax Act - Section 52 - Subsection 52(1) s. 15 benefit due to shareholder receipt of stock options earned by corporation added to the ACB of the exercised shares 165

27 February 2014 External T.I. 2013-0506401E5 - Loan from a partnership to an individual

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) partnership to partner shareholder loan 89

15 November 2013 Internal T.I. 2013-0478621I7 F - Transfer of intangibles - TP adjustments

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Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) group sale with Canco not charging for intangibles should engage s. 247(2) 149
Tax Topics - Income Tax Act - Section 69 - Subsection 69(4) s. 69(4) inapplicable where grandchild Canco undercharges for asset sale, enhancing sales proceeds received by ultimate U.S. parent 176

19 August 2013 External T.I. 2013-0488011E5 - Real Estate Referral Fees

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14 February 2013 Internal T.I. 2011-0424341I7 F - Amounts forwarded to trustee/beneficiary

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Tax Topics - Income Tax Act - Section 75 - Subsection 75(2) s. 75(2) not applicable to dividends on common shares issued to discretionary family trust on estate freeze 237
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) income was received by children beneficiaries as agent for their mother 263
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(6) - Paragraph 104(6)(b) Quebec discretionary trust with two named trustees but, in fact, only one trustee, would not be entitled to s. 104(6)(b) deductions 155

9 January 2013 External T.I. 2010-0384221E5 F - Paiements indirects

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6 December 2012 External T.I. 2012-0461711E5 F - Paiements indirects / Indirect payments

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Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) no T4A slip to be issued by producer paying mandatory contributions to the fund for the union of the artist whose corporation receives fees from the producer 197

30 October 2012 Ontario CTF Roundtable, 2012-0462891C6 - Application of 56(2) to discretionary trust

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20 November 2012 Internal T.I. 2011-0416761I7 - Non-Resident, Part XIII Tax

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25 September 2012 BC Tax Conference Roundtable, 2012-0457551C6 - Application of 56(2) to discretionary trust

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14 April 2009 External T.I. 2007-0238221E5 F - Rights of musician-Transfer

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) s. 56(4) generally will apply where royalty is transferred without assignment of copyright, with exception of SOCAN royalty 165
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) right to royalties from SOCAN constituted eligible property 109
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business royalty income generated from an active business is itself active business income 122

1998 Strategy Institute Round Table, No. 981310

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29 October 1996 External T.I. 9630325 - TRUSTEE DIRECTING PAYMENT OR RIGHT TO INCOME

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30 October 1995 Internal T.I. 9516317 F - VALIDITÉ DES DIVIDENDES DISCRÉTIONNAIRES

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2 June 1995 External T.I. 9503755 - CHARITABLE GIFT ANNUITY IN RRSP

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2 November 1994 Internal T.I. 9420446 - REDIRECTION OF SALARY DURING A STRIKE

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28 October 1994 External T.I. 9402465 - NON-CAP. LOSSES AND CORP. DEBT

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17 May 1993 Memorandum (Tax Window, No. 32, p. 2, ¶2592)

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11 May 1994 Memorandum 932735 (C.T.O. "IAAC Payments Applied to a Loan after Bankrupt Discharged")

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92 C.R. - Q.22

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) 27

92 C.R. - Q.22

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) 54

24 February 1992 Memorandum (Tax Window, No. 13, p. 12, ¶1628)

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13 November 1990 T.I. (Tax Window, Prelim. No. 2, p. 9, ¶1044)

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23 March 1990 T.I. (August 1990 Access Letter)

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14 July 1989 Inter-Divisional Memorandum (Dec. 89 Access Letter, ¶1045)

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87 C.R. - Q.72

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86 C.R. -Q.40

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86 C.R. - Q.41

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85 C.R. - Q.6

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) 13

84 C.R. - Q.24

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84 C.R. - Q.82

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Tax Topics - Income Tax Act - Section 67 54

81 C.R. - Q.26

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79 C.R. - Q.19

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IT-468R "Management or Administration Fees Paid to Non-Residents"

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IT335R2 "Indirect Payments" 12 July 2004

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Articles

Bowman, "New Wine in Old Bottles - Using Personal Trusts as Business Vehicles", Business Vehicles, Vol. III, No. 1, 1996, p. 114

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Beam, Laiken, "Recent Developments on Subsection 56(2): Indirect Payments", 1995 Canadian Tax Journal, Vol. 43, No. 2, p. 447.

Subsection 56(3) - Exemption for scholarships, fellowships, bursaries and prizes

See Also

Huang v. The Queen, 2012 DTC 1120 [at 3103], 2012 TCC 81 (Informal Procedure)

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Words and Phrases
student

Administrative Policy

26 November 2010 External T.I. 2008-0299301E5 F - Sommes reçues par des médecins résidents

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) medical residents were employees notwithstanding trainee role, so that fellowships were employment income 199

Paragraph 56(3)(a)

Subparagraph 56(3)(a)(ii)

Administrative Policy

6 October 2010 External T.I. 2008-0302951E5 F - Stagiaires postdoctoraux

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Paragraph 56(3)(b)

Subsection 56(3.1) - Limitations of scholarship exemption

Paragraph 56(3.1)(b)

Administrative Policy

20 August 2014 External T.I. 2014-0529481E5 - Scholarship exemption

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31 July 2013 External T.I. 2012-0452591E5 F - Matériel lié à un programme d'études

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Subsection 56(4) - Transfer of rights to income

Cases

Shaw v. The Queen, 89 DTC 5194 (FCTD), aff'd 93 DTC 5213 (FCA)

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Words and Phrases
rent

De Groote v. The Queen, 85 DTC 5008, [1985] 1 CTC 687 (FCTD)

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Fraser Companies, Ltd. v. The Queen, 81 DTC 5051, [1981] CTC 61 (FCTD)

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The Queen v. Canadian-American Loan and Investment Corp. Ltd., 74 DTC 6104, [1974] CTC 101 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt receipt of sums collected by affiliate 143

The Queen v. Burns, 73 DTC 5219, [1973] CTC 264 (FCTD)

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Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 60

See Also

Howard v. Commissioner of Taxation, [2014] HCA 21

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(2) damages not received as constructive trustee as not received qua director 183
Tax Topics - Income Tax Act - Section 9 - Compensation Payments damages not corporate income as not received qua director 183
Tax Topics - Income Tax Act - Section 9 - Nature of Income agreement assigned rights to proceeds of law suit rather than entitlement under law suit 305

Boutilier v. The Queen, 2007 DTC 479, 2007 TCC 96

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MFC Bancorp Ltd. v. The Queen, 99 DTC 905 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) largely overlapping boards of directors and substantial minority interest 80

Ferrel v. The Queen, 97 DTC 1565 (TCC)

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) 136

Placements T.S. Inc. v. The Queen, 94 DTC 1302 (TCC)

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Sazio v. MNR, 69 DTC 5001 (Ex Ct)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 146

Administrative Policy

28 October 2016 External T.I. 2016-0654331E5 F - Transfer of rights to income

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Nature of Income where rental lands purchased subject to obligation to pay the rents to vendor, rents did not have quality of income to purchaser under s. 9 165
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense where rental lands purchased subject to obligation to pay the rents to vendor, no income inclusion and deduction of the rents by the purchaser under ss. 9 and 18(1)(a) 89
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) s. 56(2) could apply to shareholder of purchaser of lands if vendor did not pay FMV consideration for retaining rights to rents 168

11 March 2014 Internal T.I. 2013-0513221I7 F - Stock options

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) double income inclusion under s. 56(2) or (4) to consulting corporation, and under s. 15(1) to its shareholder, where consultant's options issued directly by client to shareholder 113
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) s. 56(2) benefit where corporation implicitly consented to consultant's options being issued by client directly to its shareholder 170
Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) s. 248(28) does not prevent a double income inclusion to corporation under s. 56 and shareholder under s. 15 226
Tax Topics - Income Tax Act - Section 9 - Timing no s. 9(1) income inclusion from consultant being granted stock options until exercise 226
Tax Topics - General Concepts - Fair Market Value - Options stock options with no in-the-money value could have nil FMV 134
Tax Topics - Income Tax Act - Section 52 - Subsection 52(1) s. 15 benefit due to shareholder receipt of stock options earned by corporation added to the ACB of the exercised shares 165

10 July 2013 Internal T.I. 2013-0475501I7 F - Amounts returned to trustee/beneficiary

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Locations of other summaries Wordcount
Tax Topics - 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 221
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(24) distributions to children immediately paid to father 184
Tax Topics - 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 179
Tax Topics - Income Tax Act - 101-110 - Section 105 - Subsection 105(1) payment of income distributions by children to father not a benefit under the trust 232

14 April 2009 External T.I. 2007-0238221E5 F - Rights of musician-Transfer

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) s. 56(2) not applicable where copyright or royalty interests transferred at FMV 75
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) right to royalties from SOCAN constituted eligible property 109
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business royalty income generated from an active business is itself active business income 122

29 April 2003 External T.I. 2003-00646 -

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8 September 1997 External T.I. 9707155 - INCORPORATION OF B.C. REAL ESTATE SALESPEOPLE?

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3 February 1994 External T.I. 5-923647 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85 - Subsection 85(1.1) 21

3 December 1993 External T.I. 9200995 - TRANSFER OF FARM INVENTORY TO A CORPORATION

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Subsection 56(4.1) - Interest free or low interest loans

Administrative Policy

92 C.R. - Q.7

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91 C.R. - Q.5

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8 May 1990 T.I. (October 1990 Access Letter, ¶1461)

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89 C.R. - Q.47

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88 C.R. - "Finance and Leasing" - "Interest" - "Loans to Non-Arm's Length Parties"

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Articles

Joseph Frankovic, "Income Splitting and Attribution", Tax Topics, Wolters Kluwer, No. 2250, April 23, 2015

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Emes, "Planning for Immigration to Canada from Countries other than the United States", 1993 Corporate Management Tax Conference Report, c. 13.

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 74.4 - Subsection 74.4(2) 4

Brahmst, "Subsection 56(4.1) - An Update", Canadian Current Tax, January 1992, p. P47.

Subsection 56(6)

Administrative Policy

14 May 2013 External T.I. 2013-0484971E5 F - PUGE - décès du conjoint

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(9.1) deceased’s income did not include income on her rights and things return 64

Subsection 56(9.1)

Administrative Policy

14 May 2013 External T.I. 2013-0484971E5 F - PUGE - décès du conjoint

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(6) deceased had spouse at the end of her terminal year 138

Subsection 56(12) - Foreign retirement arrangement

Cases

Serra v. Canada, 98 DTC 6602 (FCA)

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The Queen v. Arsenault, 96 DTC 6131 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) 58

Administrative Policy

29 January 2018 External T.I. 2017-0682301E5 - Deemed Distribution and Withdrawal from IRA

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) - Clause 56(1)(a)(i)(C.1) the deemed U.S. income inclusion from an IRA on renouncing U.S. citizenship or relinquishing a green card also is recognized for ITA purposes 365
Tax Topics - Income Tax Act - Section 126 - Subsection 126(1) deemed Code taxability of IRA on renouncing U.S. citizenship generally would generate an FTC to deemed Cdn-resident recipient 125