Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-09-01 17 August 2000 External T.I. 2000-0029745 F - Amortissement-Equipememnt lazer epilation Income Tax Regulations - Schedules - Schedule II - Class 8 laser hair removal equipment included in Class 8 (not general-purpose electronic data processing equipment)
24 August 2000 Internal T.I. 2000-0034117 F - PROGRAMME DE RETRAITE ANTICIPÉE Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance amounts treated by employer as remuneration for CPP and EI purposes generally will not be retiring allowances
31 August 2000 External T.I. 2000-0035675 F - INSTITUT DE RECHERCHE AGRÉÉ Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(ii) - Clause 37(1)(a)(ii)(B) CCRA requires that a hospital research institute be separate from the hospital
8 June 2000 Internal T.I. 1999-0012817 F - Sociétés associées Income Tax Act - Section 256 - Subsection 256(6) s. 256(6)(b) was not satisfied because control also held to protect investment in building and because shares were to be purchased for cancellation rather than redeemed
Income Tax Act - Section 256 - Subsection 256(3) s. 256(3) does not apply where s. 256(6) does not apply
2000-08-18 24 May 2000 Internal T.I. 2000-0014047 F - Société publique - titres au comptoir Income Tax Act - Section 89 - Subsection 89(1) - Public Corporation - Paragraph (a) shares which trade over the counter do not qualify as listed on a stock exchange
31 July 2000 External T.I. 2000-0015925 F - ASSURANCE COLLECTIVE MALADIE ACCIDENTS Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) group sickness or accident insurance plan cannot be based in part on loss of corporate retained earnings
2 June 2000 Internal T.I. 2000-0016087 F - SECTION DE LA LOI128(2)E Income Tax Act - Section 128 - Subsection 128(2) - Paragraph 128(2)(g) - Subparagraph 128(2)(g)(i) pre-discharge NCLs cannot be carried forward to taxation years after the discharge
31 July 2000 Internal T.I. 2000-0017597 F - COMMISSION-POLICES D'ASSURANCE-VIE Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit commissions of a life insurance salesperson on acquiring an annuity contract or segregated fund policy are not exempted under IT-470R, para. 27
31 July 2000 External T.I. 2000-0022555 F - FRAIS DE DÉMÉNAGEMENT-RÉS. TEMPORAIRE Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation temporary new residence ignored if shift of ordinary residence is to permanent residence
13 June 2000 Internal T.I. 2000-0027577 F - CORRECTION PARTAGE VS SOULTE Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv) amounts under a settlement agreement compensating for additional interest on an excessive mortgage assumption amount was income under s. 12(1)(x)(iv) rather than proceeds
12 July 2000 Internal T.I. 2000-0027857 F - PDTPE - COOPÉRATIVE Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) s. 50(1) ABIL could be claimed on members’ shares of cooperative in reliance on 12-month SBC lookback rule
Income Tax Act - Section 136 - Subsection 136(1) share of cooperative corporation was share of a CCPC
29 June 2000 Internal T.I. 2000-0028067 F - provision pour revenu année du décès Income Tax Act - Section 150 - Subsection 150(4) executor required to file a supplementary return under s. 150(4) in light of s. 34.2(8) deduction
30 June 2000 Internal T.I. 2000-0029917 F - Dépense en capital - arbres fruitiers Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Current expense vs. capital acquisition Archambault was contrary to the CCRA position as to the deductibility of replacement tree costs
24 July 2000 Internal T.I. 2000-0031567 F - TRAVAIL DE NATURE TEMPORAIRE Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) CCRA position on “temporary”
27 July 2000 Internal T.I. 2000-0033137 F - RÉSIDENCE ACCUEIL-PRESTATION ASS. SOC. Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(h) beneficiaries cannot be housed in an adjoining unit and homeowner can generate a profit
27 July 2000 Internal T.I. 2000-0033697 F - ALLOCATIONS VERSEES A DES STAGIAIRES Income Tax Act - Section 6 - Subsection 6(6) full amount of allowances received by interns to cover overseas placements could be exempted under s. 6(6)
2000-08-04 14 July 2000 External T.I. 2000-0015245 F - ÉTUDIANT A TEMPS PLEIN - T2202A Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) following of institution's policy for recognizing full-time students
10 July 2000 Internal T.I. 2000-0022027 F - OBLIGATION LÉGALE DE PAYER UNE DÉPENSE Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e) not contingent if only uncertainty as to timing of payment and not as to obligation to pay
4 July 2000 Internal T.I. 2000-0022097 F - Allocation de retraite - Nature du versement Income Tax Act - Section 60 - Paragraph 60(n) - Subparagraph 60(n)(iii) obligation to refund part of retiring allowance to employer pursuant to voluntary agreement generated a s. 60(n)(iii) deduction
10 July 2000 Internal T.I. 2000-0022907 F - Allocation de fin de carrière - revenu gagné Income Tax Act - Section 146 - Subsection 146(1) - Earned Income “end-of-career” allowances received by physician were earned income given his continued work
5 July 2000 Internal T.I. 2000-0024977 F - PENSION ALIMENTAIRE- DATE D'EXECUTION Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day interim support order that replaced separation agreement established a commencement day
5 July 2000 Internal T.I. 2000-0025487 F - PENSION ALIMENTAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount - Paragraph (a) written agreement must be what established the support obligation
25 July 2000 External T.I. 2000-0032715 F - Alinéa g) de catégorie 16 annexe II Regl. Income Tax Regulations - Schedules - Schedule II - Class 16 - Paragraph 16(g) truck could qualify notwithstanding that used to transport the taxpayer’s own retail sales at no separate charge
18 July 2000 External T.I. 2000-0033395 F - CONJOINT DE FAIT DE MEME SEXE Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount effective date of expansion of common-law partners to include same-sex couples
Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner effective date of expansion of common-law partners to include same-sex couples applied only after 2001 unless joint election made
20 July 2000 External T.I. 1999-0008445 F - Produit de Disposition Income Tax Act - Section 85.1 - Subsection 85.1(1) - Paragraph 85.1(1)(a) rules in s. 85.1(1)(a) applied to vendor RRSP
Income Tax Act - Section 85.1 - Subsection 85.1(1) - Paragraph 85.1(1)(b) cost to purchaser is determined under s. 85.1(1)(b) irrespective of gain elected to be recognized by vendor
23 September 1998 External T.I. 9800555 F - FIDUCIE SUCCESSIVE - FIDUCIE TESTAMENTAIRE Income Tax Act - Section 248 - Subsection 248(9.1) trusts for the minor children which, by will, were to receive a gift over of the remainder from a spousal trust established by that will, were deemed by s. 248(9.1) to be testamentary trusts
Income Tax Act - Section 108 - Subsection 108(1) - Testamentary Trust remainder trusts required by the will to be established for the children after the termination of the testamentary spousal trust were deemed to be testamentary trusts by s. 248(9.1)
2000-07-21 18 July 2000 External T.I. 2000-0015915 F - PTPE - INTERET PAYE POUR HONORER CAUTION Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(c) - Subparagraph 39(1)(c)(iv) no BIL on loan from bank to fund guarantee of former SBC’s debt or where subrogated debt of the former SBC arises from voluntary payment of its defaulted debt rather than under guarantee
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) s. 40(2)(g)(ii) applies where loan from bank to fund guarantee of former SBC’s debt or where subrogated debt of the former SBC arises from voluntary payment of its defaulted debt
18 July 2000 External T.I. 2000-0016015 F - REEA - LOCATION ET AUTRES SERVICES Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business question of fact whether a corporation’s activity of providing office space and support services was a SIB
14 July 2000 External T.I. 2000-0018725 F - TRANSFER ENTRE CONJOINT Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(ii) not appropriate to comment on an interest-deductibility issue under appeal
5 July 2000 External T.I. 2000-0019085 F - Mesure transitoire Income Tax Act - Section 55 - Subsection 55(5) - Paragraph 55(5)(e) - Subparagraph 55(5)(e)(iv) grandfathering to s. 55(5)(e)(iv) amendment applied where a pre-announcement shareholders’ agreement required shares to be redeemed after that date
General Concepts - Transitional Provisions and Policies a pre-announcement date shareholders’ agreement requiring share redemptions after the announcement date satisfied grandfathering relief for transactions required to be carried out
28 June 2000 External T.I. 2000-0020025 F - OSBL - Loi des compagnies, Partie 1A Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) share corporation can potentially qualify as a NPO
30 June 2000 External T.I. 2000-0026625 F - Exercice financier - 249.1 Income Tax Act - Section 249.1 - Subsection 249.1(1) - Paragraph 249.1(1)(b) - Subparagraph 249.1(1)(b)(ii) s. 249.1(1)(b)(ii)(C) does not apply where a member partnership was previously subject to s. 249.1(1)(b)(ii) but was not so subject when it became a member of this partnership
29 June 2000 External T.I. 2000-0026635 F - APPLICATION 40(3.12) SUITE A 98(6) Income Tax Act - Section 40 - Subsection 40(3.12) s. 98(6) permitted accessing of s. 40(3.12) after conversion of LP to general partnership

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