Section 74.1

Subsection 74.1(1) - Transfers and loans to spouse or common-law partner

Cases

Lipson v. Canada, 2009 DTC 5528, 2009 SCC 1, [2009] 1 S.C.R. 3

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) policy of spousal attribution rule: cannot exploit spousal status on property transfers 332

The Queen v. Kieboom, 92 DTC 6382 (FCA)

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Words and Phrases
transfer

Garant v. The Queen, [1985] 1 CTC 153 (FCTD)

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Beique v. The Queen, 81 DTC 5050, [1981] CTC 75 (FCA)

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

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Lackie v. The Queen, 79 DTC 5309, [1979] CTC 389 (FCA)

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Administrative Policy

7 October 2016 APFF Roundtable Q. 19, 2016-0655841C6 F - Reimbursement of attributed income

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1) no obligation to repay income reallocated to other partner 158
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) excess disposition proceeds not required to be repaid 85

29 June 2016 External T.I. 2016-0642811E5 - attribution rules - spouses

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19 April 1995 External T.I. 5-943123 -

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26 September 1994 T.I. 941201 (C.T.O. "Attribution and Community Property")

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31 May 1994 T.I. 941179 (C.T.O. "Inter-spouse Transfers and RRSPs")

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93 C.R. - Q. 36

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8 May 1991 T.I. (Tax Window, No. 3, p. 22, ¶1250)

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4 May 1994 T.I. 940082 (C.T.O. "Attribution Rules")

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14 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 12, ¶1091)

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86 C.R. - Q.43

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86 C.R. - Q.45

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Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Taxation of Beneficiaries Resident in Canada", Chapter 4 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.

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Subsection 74.1(2) - Transfers and loans to minors

Cases

Romkey v. Canada, 2000 DTC 6047 (FCA)

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Sachs v. The Queen, 80 DTC 6291, [1980] CTC 358 (FCA)

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See Also

Krauss v. The Queen, 2009 DTC 1394 [at 2155], 2009 TCC 597

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Harvey v. The Queen, 98 DTC 1089 (TCC)

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Romkey v. The Queen, 97 DTC 719 (TCC)

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Re Butt (1986), 22 E.T.R. 120 (Ont. Sur. Ct.)

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Words and Phrases
nephew niece

Administrative Policy

8 May 2001 External T.I. 2001-0072705 - Romkey - Estate Freeze

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3 March 1995 T.I. 942711

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21 March 1994 T.I. 940525 (C.T.O. "Attribution of Capital Gains Earned by Mutual Fund")

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18 February 1994 T.I. 931818 (C.T.O. "ABIL - Attribution of Allowable Capital Loss to Spouse")

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25 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 29, ¶1109)

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87 C.R. - Q.8

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