Income Tax Severed Letters

This Week's Release

Ruling

2024 Ruling 2024-1017941R3 - CEE - Temporary access road

Unedited CRA Tags
ITA 13(7.5); 66(12.6); 66.1(6) "Canadian exploration expense"; 66.2(5) “Canadian development expense”; 66(15) “Canadian resource property”, “flow through share”, "principal-business corporation"; 89(1) "public corporation", "taxable Canadian corporate

Principal Issues: Whether the expenses to be incurred by the taxpayer in constructing a temporary access road will qualify as "Canadian exploration expenses" pursuant to paragraph 66.1(6)(f) of that definition.

Position: Yes, provided that the facts and circumstances represented in the ruling are respected.

Reasons: The law.

Technical Interpretation - External

18 February 2025 External T.I. 2024-1038891E5 - De facto control

Unedited CRA Tags
84.1(2.31); 256(5.1); 256(5.11)

Principal Issues: Whether the holder of a promissory note issued by the purchaser corporation on an intended immediate intergenerational business transfer would have de facto control of the purchaser corporation.

Position: General comments provided.

9 August 2023 External T.I. 2023-0979431E5 - CEDOE - "costs incurred by a person"

Unedited CRA Tags
Act: 66(12.6), 66.1(6) "Canadian exploration expense". Regulations: 1206(1) "Canadian exploration and development overhead expense", 1206(4.2), 1206(5), 1206(6), 1206(7).

Principal Issues: 1) Whether a portion of payments from a corporation to another corporation, with a common shareholder that owns at least 10% of the shares of each corporation, for performing XXXXXXXXXX services would be considered CEDOE. 2) If so, what is the meaning of "costs incurred by a person" in respect of the performance of the services in the context of CEDOE?

Position: 1) Question of fact, but likely yes. 2) Requires that the person has a clear legal obligation to pay an amount and that it is incurred in respect of providing the services.

Reasons: See below.

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