Translations of recent severed letters

Bundle Date Translated severed letter Summaries under Summary descriptor
2000-02-18 3 February 2000 External T.I. 1999-9909275 F - FRAIS DE PLACEMENTS Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose automobile expense not deductible from property income
22 December 1999 Internal T.I. 9921477 F - CREDIT EQUIV. POUR PERS. ENTIRE. A CHARGE Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) secondary caregiver responsibility can entitle to the credit
2 November 1999 Internal T.I. 9923277 F - PARTICIPATION INDIVISE - TEST POUR 1100(14) Income Tax Regulations - Regulation 1100 - Subsection 1100(14) qualitative and quantitative test applied re the use test
30 November 1999 Internal T.I. 9924657 F - BFT Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits uniforms were manufactured for sale notwithstanding that customer supplied the fabric
Income Tax Regulations - Regulation 5202 - Cost of Manufacturing and Processing Labour amounts paid to subcontractors were excluded
8 December 1999 External T.I. 9924785 F - ASSOCIÉ DÉTERMINÉ Income Tax Act - Section 248 - Subsection 248(1) - Specified Member - Paragraph (a) limited partners were specified members notwithstanding that their shareholders took an active part in the partnership business
14 January 2000 Internal T.I. 9927897 F - OPERATIONS SUR MARCHE A TERME Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives speculator could change from capital treatment to income method for his commodity futures transactions
Income Tax Act - Section 261 - Subsection 261(2) - Paragraph 261(2)(b) fixed or average exchange rate could be used for the year’s US commodity futures transactions
22 December 1999 Internal T.I. 9931176 F - DÉFINITION - DÉPENSE DE MAIN D'OEUVRE Income Tax Act - Section 125.4 - Subsection 125.4(1) - Labour Expenditure chef’s salary and legal, accounting and insurance costs were not directly attributable (i.e., in immediate relation) to the specified CFVP production stages
2000-02-04 24 January 2000 External T.I. 1999-0008275 F - APPLICATION DU PARAGRAPHE 75(2) Income Tax Act - Section 75 - Subsection 75(2) inclusion of settlor as one of three trustees would not by itself engage s. 75(2)/ s. 75(2) necessarily applies if the settlor is the sole trustee
20 January 2000 External T.I. 9918035 F - SOCIETE DE PERSONNES RATTACHEE Income Tax Act - Section 15 - Subsection 15(2.1) partnership between 5 equal individual partners likely would be connected with such individuals qua shareholders of their respective corporations that formed a second partnership
Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) partnership between 5 equal individual partners likely did not deal at arm’s length with such individuals qua shareholders of their respective corporations that formed a second partnership
13 January 2000 Internal T.I. 9931087 F - ENFANT MINEUR - ACHAT D'UNE RENTE Income Tax Act - Section 60 - Paragraph 60(l) - Subparagraph 60(l)(ii) - Clause 60(l)(ii)(B) example of 14-year old receiving 48-payment monthly annuity
5 January 2000 Internal T.I. 9931817 F - TRANSFER D'UNE POLICE D'ASSURANCE-VIE Income Tax Act - Section 15 - Subsection 15(1) s. 15(1) benefit on distribution of life insurance policy to shareholder
2000-01-21 10 January 2000 External T.I. 9908665 F - PROGRAMME IMMIGRANT INVESTISSEUR Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation an asset pledged as security for a long-term debt of the business is not in itself considered to be used in that business
10 January 2000 External T.I. 9908925 F - FRAIS DE VOYAGE DU CONJOINT Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) reimbursement of family’s travel expenses when professor is on continuing education leave, is a taxable benefit
4 October 1999 Internal T.I. 9909897 F - MONTANT PENSION DIMINUE TEMPORAIREMENT Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day increased amount was not pursuant to a consent judgment since its dollar quantum was not specified
12 January 2000 External T.I. 9910105 F - PRIS PAR DES PERSONNES/HUMAN CONSUMP Income Tax Act - Section 67.1 - Subsection 67.1(1) wine tasting was a human consumption activity
10 September 1999 Internal T.I. 9911747 F - ACTIONNAIRES D'UNE SOCIÉTÉ General Concepts - Ownership incorrect disclosure to regulatory body did not affect the ownership of shares of a management services corporation through the two architects’ respective holding companies
4 November 1999 Internal T.I. 9912267 F - TRANSFERT CREDIT FRAIS DE SCOLARITÉ Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(b) non-resident student who is not a Canadian taxpayer does not generate tuition tax credits
Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer a taxpayer must be subject to assessment under Part I before being considered for the purposes of an ITA provision
11 October 1999 Internal T.I. 9913907 F - COURTIERS D'ASSURANCE-VIE COMMISSIONS Income Tax Act - Section 3 - Paragraph 3(a) commission of self-employed sales rep in acquiring insurance for personal coverage is not business income
11 January 2000 External T.I. 9916595 F - FRAIS MEDICAUX-CONSEILLERS GENETIQUES Income Tax Act - Section 118.4 - Subsection 118.4(2) genetic counsellor did not qualify as a medical practitioner
10 January 2000 External T.I. 9917635 F - FRAIS JURIDIQUES-PENSION ALIMENTAIRE Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees legal fees to modify rather than to enforce support were not deductible
1 September 1999 Internal T.I. 9917657 F - REVENU D'INTÉRÊTS ET BFT Income Tax Regulations - Regulation 5202 - Adjusted Business Income refund interest was not active business income
12 January 2000 Internal T.I. 9918467 F - CORRECTION PARTAGE VS. SOULTE Income Tax Act - Section 248 - Subsection 248(20) post-partition assumption by one party of the other’s mortgage was intended to correct an error in the delineation of each’s 50-50 share, and did not entail a disposition
Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv) compensation for excess mortgage payments (including principal amortization) previously made on partitioned property was s. 12(1)(x)(iv) income
16 December 1999 Internal T.I. 9919007 F - PENSION ALIMENTAIRE DATE D'EXECUTION Income Tax Act - Section 56.1 - Subsection 56.1(4) - Commencement Day pre-transition day agreement continued to govern the support amounts (no commencement day)
1 December 1999 Internal T.I. 9919237 F - RENTE VIAGERE-PENSION ALIMENTAIRE Income Tax Act - Section 56.1 - Subsection 56.1(4) - Support Amount lump sum support obligation that was required to be satisfied through the purchase of an annuity did not constitute periodic support
21 December 1999 External T.I. 9928755 F - INDEMNITE DE DEPART-DECES Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance retiring allowance paid to beneficiary of deceased employee is a death benefit
Income Tax Act - Section 248 - Subsection 248(1) - Death Benefit retiring allowance paid after death was death benefit
6 January 2000 External T.I. 9929675 F - FUSION - CAPITAL VERSÉ ET PBR Income Tax Act - Section 87 - Subsection 87(4) transfer of individual’s directly held shares to his Holdco at a high elected amount followed by the 2 corporations’ amalgamation reflected in stepped-up ACB of Amalco shares
17 January 2000 External T.I. 9930235 F - ALLOCATION AUTO, CHANTIER PARTICULI Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) 3-year “insecure” assignment was not temporary
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) attending to union employees’ grievances was re the application of the contract (the collective agreement) rather than its negotiation
20 December 1999 External T.I. 9930245 F - COOPERATIVE DE CREDIT ET CAPITAL ACTIONS Income Tax Act - Section 248 - Subsection 248(1) - Share no difference between French and English definition of “share”/ interest in federation fund not a “share”
11 January 2000 External T.I. 9930695 F - VETEMENTS D'AVOCATS Income Tax Regulations - Schedules - Schedule II - Class 8 barristers’ gowns were Class 8 property
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) clothing must be acquired specifically for income-producing purpose
17 January 2000 External T.I. 9932865 F - ACTION APPROUVÉE - FONDS DE TRAVAILLEURS Income Tax Act - Section 127.4 - Subsection 127.4(1) - Approved Share - Paragraph (b) exclusion in para. (b) does not apply if the Taxation Act (Quebec) granted a tax credit to any taxpayer for the acquisition of shares
11 January 2000 External T.I. 9933115 F - REER FRAIS D'ADMINISTRATION REMBOURSES Income Tax Act - Section 146 - Subsection 146(1) - Premium reimbursement by annuitant of RRSP admin fee of the trust, is a premium
2000-01-07 22 December 1999 External T.I. 9905145 F - ÉTABLISSEMENT STABLE AU CANADA-MALAISIE Treaties - Income Tax Conventions - Article 5 Canadian parent that facilitated sales of its Malay sub could be a dependent agent

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