Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-04-14 31 March 2000 External T.I. 1999-0008715 F - PROPOSE DE LA LOI - XXXXXXXXXX Income Tax Act - Section 120.4 - Subsection 120.4(1) - Split Income - Paragraph (c) - Subparagraph (c)(ii) - Clause (c)(ii)(C) split income to minor child beneficiary of trust partner in partnership providing admin services to father’s professional partnership
17 January 2000 External T.I. 9911385 F - XXXXXXXXXX Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) - Subparagraph 118.5(1)(a)(i) fees paid to a professional organization to take courses in preparation for a certification exam may be eligible
17 January 2000 External T.I. 9914425 F - EXAMEN D'AGREMENT Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) fee for a professional certification exam can be considered a tuition fee where the exam is an integral part of the course of study
18 January 2000 Income Tax Severed Letter 9932456 F - MOT PAYABLE BIEN MEUBLE LÉGUÉ UNIVERSEL Income Tax Act - Section 104 - Subsection 104(24) income of Quebec estate was not payable to the residuary beneficiary unless it was generated after estate admin was completed
Income Tax Act - Section 152 - Subsection 152(4.2) CCRA could reassess estate statute-barred years to allow deduction under ss. 104(6) and (24) for income that became payable after estate administration was complete
2000-03-31 24 March 2000 External T.I. 2000-0002775 F - Revenu gagné dans une province Income Tax Regulations - Regulation 402 - Subsection 402(5) interest on non-listed investments not excluded
Income Tax Regulations - Regulation 402 - Subsection 402(3) gross revenue excludes capital gains and, where from investments, is allocated based on where the investment decisions are made
23 March 2000 Internal T.I. 2000-0003277 F - INTERNE ET REP Income Tax Act - Section 146.02 - Subsection 146.02(1) - Eligible Amount - Paragraph (f) qualification of a medical intern
Income Tax Act - Section 146.02 - Subsection 146.02(1) - Repayment Period repayment period for the medical intern began at the start of the third calendar year of his participation period
15 February 2000 Internal T.I. 2000-0004537 F - UNDP ORGANISATION INT'LE VISEE x REGL Income Tax Act - Section 110 - Subsection 110(1) - Paragraph 110(1)(f) - Subparagraph 110(1)(f)(iii) UNDP and UNOPS were subsidiary admin bodies of the UN/ the taxpayer's income was not exempted because she was an independent contractor
20 March 2000 External T.I. 1999-0005815 F - BIEN DE REMPLACEMENT-DATE DE DISPOSITION Income Tax Act - Section 44 - Subsection 44(2) - Paragraph 44(2)(a) disposition for component of destruction where final compensation determined for that component
Income Tax Act - Section 44 - Subsection 44(5) leasehold interest can be a replacement property to building
14 March 2000 External T.I. 1999-0007475 F - REMISE DE DETTE Income Tax Act - Section 20.1 - Subsection 20.1(1) pro rata application of s. 20.1(1)(b) where shares acquired with two loans are wholly applied to settle the first loan
7 March 2000 Internal T.I. 1999-0007497 F - AIDE A DOMICILE-PRESTATION DE L'ART SAAQ Income Tax Act - Section 3 - Paragraph 3(a) insurance-funded assistance to the mother of a severely injured child for her care services was business income to her net of her care expenses (e.g., daycare)
18 February 2000 Internal T.I. 1999-0008457 F - Life Insurance Corporation Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation - Paragraph (a) a public corporation for purposes of the CCPC definition includes a corporation deemed to be a public corporation under s. 141
Income Tax Act - Section 256 - Subsection 256(9) status of the subject corporation as controlled by a public corporation was determined immediately before the deemed s. 256(9) acquisition time
22 March 2000 External T.I. 1999-0013995 F - ECHANGE D'ACTIONS Income Tax Act - Section 7 - Subsection 7(1.5) s. 7(1.5) exchange of securities is subject to capital gains treatment
Income Tax Act - Section 7 - Subsection 7(1.3) where only some of the securities exchanged are subject to s. 7, subsequent dispositions out of each pool are pro rata
2000-03-17 3 March 2000 Internal T.I. 2000-0002337 F - COOPERATIVES Income Tax Act - Section 137 - Subsection 137(6) - Credit Union Quebec cooperative did not qualify as a credit union in light of not being incorporated under the Credit Unions Act and not having statutory authorization to conduct business as a credit union
Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business Quebec cooperative did not qualify for the exclusion from SIB for a credit union
2 March 2000 External T.I. 1999-0007515 F - CONTRAT DE RENTE PRESCRIT-HYPOTHEQUE Income Tax Regulations - Regulation 304 - Subsection 304(1) - Paragraph 304(1)(c) a PAC can be encumbered by a hypothec
24 February 2000 External T.I. 1999-0009925 F - T1135 - Déclarations générales Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property - Paragraph (a) location of corporate debt or shares generally is the place of residence of the corporation
9 November 1999 External T.I. 9906255 F - CALCUL DE L'IMPOT P. IV - 55 Income Tax Act - Section 186 - Subsection 186(1) - Paragraph 186(1)(b) s. 55(2) reduced the amount of the deemed dividend received for s. 186(1)(b)(i) purposes
2000-03-03 8 February 2000 Internal T.I. 2000-0003677 F - CHANGEMENT D'EXERCICE Income Tax Act - Section 249.1 - Subsection 249.1(1) - Paragraph 249.1(1)(b) - Subparagraph 249.1(1)(b)(ii) spousal partnership could not change its year end to March 31
15 February 2000 Internal T.I. 2000-0004477 F - MARIE ET SUBVIENT AUX BESOINS Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a) less wealthy spouse can provide support (prior to any marriage breakdown)
10 February 2000 External T.I. 1999-0002765 F - APPLICATION DE LA LOI Income Tax Act - Section 129 - Subsection 129(6) Norco Developments does not support treating rental income paid by one partnership to another as rent paid by a partner to itself as partner of the recipient partnership
11 February 2000 External T.I. 1999-0003275 F - AIDE FINAN. VERGLAS-ERABLIERE Income Tax Act - Section 54 - Proceeds of Disposition - Paragraph (f) inclusion under (f) of compensation for damages for destroyed maple trees except re repair expenses including consultants’ fees
Income Tax Act - Section 43 - Subsection 43(1) ACB of maple trees destroyed by ice storm determined based on relative number of taps
Income Tax Act - Section 248 - Subsection 248(1) - Property maple trees, although immovable property, were separate capital properties from the land
11 February 2000 External T.I. 1999-0003965 F - DEPENSES ENGAGEES-PROVISIONS Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense reserve for future replacement of building components not currently deductible
28 January 2000 Internal T.I. 1999-0006507 F - ALLOCATIONS PERIODIQUES Income Tax Act - Section 60.1 - Subsection 60.1(3) application of s. 60.1(3) to pre-divorce payments
16 February 2000 External T.I. 1999-0008435 F - Société associées Income Tax Act - Section 256 - Subsection 256(1.3) application of s. 256(1.3) was insufficient to create a control group
Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(f) - Subparagraph 256(1.2)(f)(ii) deemed holding of shares of corporation by each beneficiary of a family trust
18 February 2000 Internal T.I. 1999-0008977 F - ETABLISSEMENT DOMESTIQUE AUTONOME Income Tax Act - Section 248 - Subsection 248(1) - Self-Contained Domestic Establishment shared basement and interior connecting door were not enough to make one dwelling unit
21 February 2000 Internal T.I. 1999-0012487 F - REER REGLEMENT D'UNE LITIGE Income Tax Act - Section 146 - Subsection 146(8) damages could not be transferred to RRSP to the extent they related to a loss of the annuitant
4 February 2000 Internal T.I. 1999-0012847 F - CII Majore - Fusion Income Tax Act - Section 127 - Subsection 127(10.2) computation of expenditure limit following amalgamation of associated corporations
15 February 2000 External T.I. 1999-0015155 F - SOCIETE EXPLOITANT UNE PETITE ENTRE. Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation corporation leasing its realty to a related active business CCPC could qualify
20 December 1999 Internal T.I. 9921307 F - GAINS DE PARIS SPORTIFS Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit net sports betting winnings were from a business
2000-02-18 31 January 2000 External T.I. 1999-0002695 F - SER. D'AIDE CONC. LA SANTE Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) exception for health counselling services
3 February 2000 External T.I. 1999-9909275 F - FRAIS DE PLACEMENTS Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) pro-rating of capital cost based on investment-use portion

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