Income Tax Severed Letters

This Week's Release

Technical Interpretation - External

29 February 2024 External T.I. 2024-1006981E5 - METC - Costs to obtain reproductive material

Unedited CRA Tags
118.2(2)(v)

Principal Issues: Whether amounts paid to a fertility clinic or donor bank, not in Canada, as a fee or other amount paid or payable, to obtain reproductive material would be an eligible medical expense for purposes of the medical expense tax credit.

Position: No.

Reasons: Legislation. Paragraph 118.2(2)(v) specifies that the amounts must be paid to a fertility clinic or donor bank in Canada.

Conference

7 December 2021 Roundtable, 2022-0923181C6 - TEI Question 5 - Regulation 102

Unedited CRA Tags
100(4) and 102(1) of the Regulations

Principal Issues: Would the CRA consider issuing specific guidance on the meaning of reporting for work at an establishment of the employer to cover an employee working full or part time from home?

Position: The meaning of “reporting for work at an establishment of the employer” is currently under study by the CRA.

Reasons: Guide T4001, Employer's Guide (Payroll Deductions and Remittances).

19 November 2021 Roundtable, 2021-0914351C6 - 2021 TEI Conference – Q3(b)(i) – Form T2200

Unedited CRA Tags
8(1)(i)(iii), 8(2), 8(10), 8(13), 67

Principal Issues: How the employer should complete the answers to Question 10 on Form T2200 in the case where an employee has the option to work from home and that time is not tracked by the employer?

Position: See response.

Reasons: See response.

7 October 2021 Roundtable, 2021-0908201C6 F - Vente d'un bien détenu en copropriété par indivisi

Unedited CRA Tags
40(1)(a); 54 "prix de base rajusté", "produit de disposition"; 69(1); 73(1), (1.01); 74.1(1), (2); 74.2(1); 74.5(1), (2); 74.5(11); 248(5); CCQ 1015, 1824, 2847.
Summary Under
Tax Topics - Income Tax Act - Section 74.2 - Subsection 74.2(1)
imputation of an inter-spousal gift or loan on spouses’ property purchase (based on how the sales proceeds were agreed to be shared) engaged s. 74.2(1)

Principales Questions: Quel est le traitement fiscal du gain en capital réalisé par des conjoints copropriétaires indivis à la vente d'un immeuble ? - What is the tax treatment of a capital gain realized by spouses who are undivided co-owners on the sale of their real estate property?

Position Adoptée: Le traitement fiscal dépendra des opérations juridiques selon le droit privé. En prenant l'hypothèse que l'un des conjoints a fait un don ou un prêt d'argent à l'autre conjoint, les règles d'attribution devraient s'appliquer - Tax treatment will depend on what are the legal transactions under private law. Based on the assumptions that one of the spouses made a donation or a loan to the other spouse, attribution rules should apply.

Raisons: Don ou prêt entre conjoints. / Donation or loan between spouses.

5 May 2021 Roundtable, 2021-0887651C6 - 2021 IFA Q6 - Arbitration

Principales Questions: Can the CRA give any statistics on the number of cases that have been brought to arbitration under each of our tax treaties that include arbitration provisions? If so, is it also possible to describe the underlying issues that have been taken to arbitration?

Position Adoptée: No.

Raisons: Pursuant to international agreements, disclosure of such information is not permitted.

19 November 2019 Roundtable, 2019-0829611C6 - TEI 2019 Conference Question E1- Pays or Credits

Unedited CRA Tags
212(2), 215.
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(2)
meaning of crediting a dividend
Words and Phrases
credit
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1)
IC 77-16R4 meaning of “credited” confirmed

Principal Issues: Questions in respect of subsection 212(2) in particular situations where a Canadian corporation declares a dividend and issues a cheque in payment of that dividend.

Position: General comments provided

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