Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2001-09-28 2 October 2001 External T.I. 2001-0102655 F - T5008 - AGENT DE L'ACHETEUR Income Tax Regulations - Regulation 230 - Subsection 230(2) trader or dealer is not required to file a T5008 re purchases made for clients
Income Tax Regulations - Regulation 230 - Subsection 230(6) purchase made as agent does require filing a T5008
2001-09-14 24 May 2001 Internal T.I. 2000-0047827 F - PENSION ALIMENTAIRE-CLAUSE RETROACTIVE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day - Paragraph (a) subsequent judgment that varied support in divorce judgment caused a commencement day/ retroactive effective date of consent judgment not respected
General Concepts - Effective Date consent judgment that purported to be retroactive did not have retroactive effect
Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount payment of arrears of periodic support would be periodic support under the related pre-May 1997 consent judgment
30 August 2001 External T.I. 2000-0058425 F - FRAIS DE DEPLACEMENT Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1) travel expense allowances received to preside at municipal court sessions might not be taxable
Income Tax Act - Section 5 - Subsection 5(1) allowances for time spent travelling would be taxable
25 April 2001 Internal T.I. 2000-0060537 F - DATE D'EXECUTION=JUGEMENT TEMPORAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day temporary judgment had a commencement day, but on its cancellation by a final judgment, the pre-May. 1997 status of the initial judgment may have been restored
7 June 2001 Internal T.I. 2000-0060747 F - PROPOSITION CONCORDATAIRE - PTPE Income Tax Act - Section 248 - Subsection 248(1) - Disposition - Paragraph (b) - Subparagraph (b)(ii) discharge of unsecured debt owing to debtor’s shareholder under bankruptcy proposal was a disposition
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) non-interest-bearing advances made by shareholder for income-producing purpose given Byram
28 February 2001 Internal T.I. 2000-0061667 F - COTIDATIONS-ALLOC. FIN DE CARRIERE Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(i) professional dues not deductible from end-of-career allowance received by physician
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) union dues paid to the Quebec doctors’ federations were deductible from retirement allowances received as business income but not as retiring allowances
Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance end-of-career allowance was retiring allowance
31 August 2001 External T.I. 2000-0062435 F - CREDIT EQUIVALENT-PENSION ALIMENTAIRE Income Tax Act - Section 118 - Subsection 118(5) - Paragraph 118(5)(a) s. 118(5)(a) precluded s. 118(1)(b) credit for joint-custody child where support paid
21 June 2001 Internal T.I. 2001-0064177 F - FRAIS MEDICAUX-AMBULANCE AERIENNE Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(f) costs of air ambulance between hospitals qualified
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) costs of medical personnel on air ambulance between hospitals qualified
19 July 2001 External T.I. 2001-0064315 F - OUTILS-TRAVAILLEURS FORESTIERS Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii) costs of tools (other than power saws) cannot be deducted under s. 8(1)(i)(iii)
19 September 2001 External T.I. 2001-0070815 F - REVENU OF SOCIETES DE PERSONNES Income Tax Act - Section 103 - Subsection 103(1) valid non-tax reason for allocating gains on shares differently than dividends would need to be established
11 June 2001 Internal T.I. 2001-0074867 F - Définition de gains exonérés pré-96 Income Tax Regulations - Regulation 5907 - Subsection 5907(1) - Exempt Earnings “resides” in the pre-1976 exempt earnings definition referenced central management and control
Income Tax Regulations - Regulation 5907 - Subsection 5907(11.2) Barbados exempt insurance company is deemed not to be resident in Barbados
17 July 2001 Internal T.I. 2001-0075897 F - FRAIS MEDICAUX-EPILATION AU LASER Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) fees paid to health care professional for cosmetic care (e.g., laser hair removal) qualify
2 August 2001 Internal T.I. 2001-0076187 F - FRAIS MEDICAUX-IMPLANTS MAMMAIRES Income Tax Regulations - Regulation 5700 - Section 5700 - Paragraph 5700(j) breast implants do not generally qualify
Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(a) cost of breast implants (generally, not eligible) should be broken out from charges for the procedure (eligible)
23 August 2001 External T.I. 2001-0086235 F - CONVENTIONS FISCALES A.18 Treaties - Income Tax Conventions - Article 18 QPP and OAS were pension payments made under social security legislation for purposes of the Slovenia and Croatia treaties
Other Legislation/Constitution - Federal - Income Tax Conventions Interpretation Act - Section 5 - Pension - Paragraph (a) - Subparagraph (a)(ix) OAS and QPP payments were “pension” payments
20 July 2001 External T.I. 2001-0087205 F - BAIL TRAITEMENT DU PRENEUR General Concepts - Substance distinction between a sale and a lease is based on the legal terms of the arrangement
Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition - Paragraph (a) distinction between a sale and a lease is based on whether legally there is a sale or lease
Income Tax Regulations - Regulation 1102 - Subsection 1102(5) whether a lessee has ownership of a building under an emphyteutic lease is a question of law
31 August 2001 External T.I. 2001-0087865 F - Accélération de remise de capital Income Tax Act - Section 107 - Subsection 107(2.1) generally favourable consequences of early termination of spousal trust pursuant to s. 107(2.1)
Income Tax Act - Section 106 - Subsection 106(3) no income on redemption of income interest in spousal trust for cash
4 September 2001 Internal T.I. 2001-0090007 F - INDIENS-LIGNE DIRECTRICE NO 4 Other Legislation/Constitution - Federal - Indian Act - Section 87 whether an administrative centre was an Indian employer for purposes of Guideline 4 turned on whether it was actually run and administered on the reserve with mostly reserve clients
27 July 2001 External T.I. 2001-0090305 F - PENALITE-REMBOURSEMENT D'UN EMPRUNT Income Tax Act - Section 18 - Subsection 18(9.1) overview of requirements under s. 18(9.1)
20 September 2001 Internal T.I. 2001-0091517 F - CHOIX LORS DE DISPOSITION DE BIA Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(iii) deemed disposition of eligible capital property as capital property pursuant to s. 14(1.01) applies for all purposes including capital gains reserve
6 September 2001 Internal T.I. 2001-0094327 F - DEMANDE DE CONTRIBUABLE Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss non-capital loss could be recomputed for a prior year which had not been assessed
Income Tax Act - Section 152 - Subsection 152(4) CCRA should not exercise its discretion to reassess a taxation year to allow the carryforward of a non-capital loss arising as a result of a favourable court decision
Income Tax Act - Section 110.1 - Subsection 110.1(1.1) donation previously claimed in a prior year but no longer needed in that year could not be re-claimed in a subsequent year
Income Tax Act - Section 164 - Subsection 164(6.1) s. 164(6.1) inapplicable to amendment to non-capital loss for a prior year consequent on a favourable court decision
Income Tax Act - Section 111 - Subsection 111(3) - Paragraph 111(3)(a) s. 111(3)(a) precluded the application of a non-capital loss that had previously been claimed for a prior year even though there no longer was taxable income in that prior year
17 September 2001 External T.I. 2001-0098635 F - Spin-off - T5 Income Tax Act - Section 86.1 - Subsection 86.1(2) general overview re US spin-off
Income Tax Act - Section 248 - Subsection 248(1) - Amount amount of dividend-in-kind (e.g., a spin-off that does not qualify under s. 86.1) is the FMV of the distributed shares

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