Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2001-09-14 28 February 2001 Internal T.I. 2000-0061667 F - COTIDATIONS-ALLOC. FIN DE CARRIERE 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
18 September 2001 External T.I. 2001-0100485 F - PARTAGE D'ACTION DETENUE EN INDIVISION Income Tax Act - Section 248 - Subsection 248(21) no need to issue fractional share certificates on partition of shares held in co-ownership for s. 248(21) to apply/ no disposition on subsequent global certificate issuance
Income Tax Act - Section 248 - Subsection 248(20) s. 248(20) produced the same results as s. 248(21)
2001-08-17 11 July 2001 External T.I. 2001-0078365 F - APPLICATION DE 75(2) ET 104(4) Income Tax Act - Section 75 - Subsection 75(2) - Paragraph 75(2)(a) - Subparagraph 75(2)(a)(i) s. 75(2) applies where transferor can receive taxable capital gains distributions
Income Tax Act - Section 104 - Subsection 104(4) - Paragraph 104(4)(a) deemed disposition date for "joint spousal or common-law partner trust" is the later of date of death of settlor and settlor's spouse/ common-law partner, irrespective of being "spousal trust"
10 August 2001 External T.I. 2001-0084945 F - application des para. 73(1.01) et (1.02) Income Tax Act - Section 73 - Subsection 73(1.02) - Paragraph 73(1.02)(b) - Subparagraph 73(1.02)(b)(ii) application of s. s. 73(1.02)(b)(ii) to Quebec trust under review
12 July 2001 Internal T.I. 2001-0089347 F - PRESTATION DE DÉCES Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a.1) QPP death benefit paid directly to an individual was not taxable
2001-07-20 17 April 2001 Internal T.I. 2001-0064567 F - SPCC-PARTHENON Income Tax Act - Section 256 - Subsection 256(6.1) Parthenon followed re intermediate public corp prior to effective date of s. 256(6.1)
2 May 2001 Internal T.I. 2001-0065497 F - COMMANDITAIRE-RS&DE Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(g) - Subparagraph 96(1)(g)(ii) limited partner not entitled to deduct loss from LP’s SR&ED expenditures
Income Tax Act - Section 127 - Subsection 127(8) - Paragraph 127(8)(b) limited partner not entitled to ITC re LP’s SR&ED expenditures
29 May 2001 Internal T.I. 2000-0053257 F - COOPERATIVE Income Tax Act - Section 136 - Subsection 136(2) - Paragraph 136(2)(c) non-member individual cannot look through a farming member partnership
Income Tax Act - Section 136 - Subsection 136(2) - Paragraph 136(2)(d) shares need not be fully paid
19 June 2001 Internal T.I. 2000-0062787 F - FRAIS JURIDIQUES-GARANTIE Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees promissory notes to bank were given to preserve an investment, so that legal fees incurred to avoid paying on the notes were capital expenditures

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