Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-10-27 23 October 2000 External T.I. 2000-0038305 F - REMBOURSEMENT DE PRIME CONJOINT MEME SEXE Income Tax Act - Section 146 - Subsection 146(8.1) election to have the deceased by a common-law partner could be made with deceased’s executor, thereby enabling a s. 146(8.1) election
2000-10-13 2 October 2000 External T.I. 2000-0015825 F - ACTIFS AUX FINS DE LA LOI Income Tax Act - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share - Paragraph (c) a future income tax asset (including one not recognized on the balance sheet) must be taken into account for QSBCS and SBC purposes, but is not used in the business
Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation a future income tax asset is an asset for QSBCS and SBC purposes, but is not used in the business
18 September 2000 External T.I. 2000-0026805 F - PAIEMENTS DANS LE CADRE D'UN CONGEDIEMENT Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance payment in lieu of reasonable notice was s. 5 employment income
Income Tax Regulations - Regulation 102 - Subsection 102(1) reimbursed legal costs of dismissed employee paid by the employer are not subject to withholding if such costs were deductible under s. 8(1)(b)
3 October 2000 Internal T.I. 2000-0039997 F - VENDEAU-CONFERENCE ET CONGRES Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(f) - Subparagraph 8(1)(f)(v) costs of presentations to improve skills of salespeople who generated commissions to the taxpayer were not capital expenditures, cf. cost of attending conference
20 September 2000 External T.I. 2000-0043435 F - Associé quittant société de personnes Income Tax Act - Section 53 - Subsection 53(1) - Paragraph 53(1)(e) - Subparagraph 53(1)(e)(i) adjustments to avoid double taxation on a completed withdrawal from a partnership are considered first by the TSO, generally as part of an audit
2000-09-29 14 September 2000 External T.I. 2000-0023515 F - TAXE DE VENTE AVANTAGE IMPOSABLE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) payment by employer of sales tax on insurance premiums under an employee-funded sickness or accident insurance plan did not taint the plan
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) payment by employer of sales tax on insurance premiums under an employee-funded sickness or accident insurance plan is a taxable benefit
14 September 2000 External T.I. 2000-0037085 F - ALLOCATION DE RETRAITE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) a lump sum paid in satisfaction of an insurer's obligations under a wage loss replacement plan were taxable irrespective of whether paid as a lump sum and via the employer
Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) lump sum wage loss payments paid by an insurance company to the employer for on-payment were subject to source deductions
Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance a lump sum amount paid in satisfaction of salary insurance benefits could not be transmuted into a retiring allowance
2000-09-15 7 September 2000 External T.I. 2000-0015905 F - allocation pour repas Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii) allowance is reasonable if it is determined on the basis of an estimate of the average costs incurred by employees on a regular basis
7 September 2000 External T.I. 2000-0017015 F - CALCUL DE LA SURTAXE Income Tax Act - Section 180.1 - Subsection 180.1(2) surtax computed on the higher of the Division E and E.1 amounts, both computed before deduction of the foreign tax credit and overseas employment tax credit
7 September 2000 External T.I. 2000-0018585 F - FRAIS DE STAGE COOPERATIF Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) co-op placement fees were not tuition
29 August 2000 Internal T.I. 2000-0023187 F - Société privée sous contrôle canadien Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation ultimate control of Opco was held by Pubco through an indirect wholly-owned subsidiary that was the general partner of an LP holding 2/3 of Opco’s voting shares
Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(b) - Subparagraph 251(2)(b)(i) GP generally controls a corporation whose voting control is held by a limited partnership
8 September 2000 External T.I. 2000-0023475 F - INDIEN EMPLOYE MIN AFFAIRS INDIENNES Other Legislation/Constitution - Federal - Indian Act - Section 87 earnings of a status Indian employed off-reserve by the Department of Indian and Northern Affairs were not exempted
13 September 2000 Internal T.I. 2000-0027557 F - REER AU PROFIT DU CONJOINT Income Tax Act - Section 146 - Subsection 146(1) - Spousal or Common-Law Partner Plan - Paragraph (a) - Subparagraph (a)(ii) no extension of the rule to a transfer from spousal plan via an RPP to the taxpayer’s RRSP, but GAAR might apply
31 August 2000 Internal T.I. 2000-0038757 F - ALLOCATIONS POUR FRAIS DE DEMENAGEMENT Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) first $650 of formula moving allowance (e.g., 2 weeks’ salary) was to be excluded from employment income
11 September 2000 External T.I. 2000-0045115 F - FERR TRANSFERT Income Tax Act - Section 60 - Paragraph 60(l) an individual's spouse may make a transfer from a spousal RRIF a non-spousal RRIF of the spouse (which then becomes a spousal RRIF)
Income Tax Act - Section 146.3 - Subsection 146.3(5.1) spousal RRIF status has relevance only for purposes of s. 146.3(5.1)
16 September 1999 Internal T.I. 9913460 F - CONF. CONS. TECHNIQUES - DOMMAGES Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Damages damages or costs paid to remediate environmental damage caused directly by a company’s operations would generally be deductible
2000-09-01 18 May 2000 Internal T.I. 2000-0006037 F - FRAIS D'ACQUISITION Income Tax Act - Section 9 - Timing commissions directly related to the acquisition of a life insurance policy are generally deductible in the year incurred
Income Tax Act - Section 18 - Subsection 18(9.02) limited scope of proposed s. 18(9.02)
24 August 2000 External T.I. 2000-0011785 F - CRÉDIT D'IIMPOT FAVORISANT LE DÉVELOPEMENT Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) Quebec tax credit not s. 12(1)(x) income until applied as an instalment or otherwise received
17 August 2000 External T.I. 2000-0025025 F - BIENS ETRANGERS - FONDS MUTUELS DERIVES Income Tax Act - Section 206 - Paragraph 206(1)(i) listing of rulings dealing with foreign property rulings for clone fund MFTs deriving their value from foreign derivatives
17 August 2000 External T.I. 2000-0029745 F - Amortissement-Equipememnt lazer epilation Income Tax Regulations - Regulation 1104 - Subsection 1104(2) - General-Purpose Electronic Data Processing Equipment laser hair removal equipment not general-purpose electronic data processing equipment as user could not modify the computer program underlying the device software
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

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