Income Tax Severed Letters - 2009-08-21

Ministerial Correspondence

6 August 2009 Ministerial Correspondence 2009-0311821M4 - HRTC-garage door

Unedited CRA Tags
2009 Budget Documents

Principal Issues: Is the installation of a new garage door eligible for the HRTC?

Position: The cost of installing a new garage door qualifies for the HRTC.

Reasons: The installation is of an enduring nature and integral to the dwelling.

21 July 2009 Ministerial Correspondence 2009-0328081M4 - Home Renovation Tax Credit (HRTC)

Unedited CRA Tags
Jan 27, 2009 federal budget

Principal Issues: The amount of tax relief provided by the HRTC.

Position: The amount of non-refundable tax relief provided by the HRTC is $1,350.

Reasons: The budget documents

Technical Interpretation - External

31 July 2009 External T.I. 2009-0329231E5 F - Bien agricole admissible

Unedited CRA Tags
110.6(1) 110.6(1.3)

Principales Questions: Dans la situation soumise, le fonds de terre se qualifie-t-il à titre de bien agricole admissible aux termes du paragraphe 110.6(1) de la Loi de l'impôt sur le revenu?

Position Adoptée: Question de fait mais, en l'espèce, il appert que oui.

Raisons: Loi de l'impôt sur le revenu.

Technical Interpretation - Internal

12 August 2009 Internal T.I. 2009-0317891I7 - Deductibility of an expense

Unedited CRA Tags
9 18 14(5) 20

Principal Issues: What is the tax treatment follow up an acquisition of an asset which was paid but not delivered?

Position: Question of fact

Reasons: Law, General comment

20 July 2009 Internal T.I. 2008-0301441I7 - Capital gain on foreign property

Unedited CRA Tags
2(1); 126; 233.3

Principal Issues: Whether a capital gain of a resident of Canada realized on the disposition of inherited foreign land is subject to tax in Canada.

Position: Yes

Reasons: Generally, any capital gain of a resident of Canada is taxable in Canada, whether such property is located in Canada or in another country because Canada taxes its residents on their worldwide income. However, the taxpayer may be entitled to a foreign tax credit in respect of any tax paid to the foreign country.

13 July 2009 Internal T.I. 2009-0316601I7 - Taxation of an Indian's Employment Income

Unedited CRA Tags
81(1)(a)

Principal Issues: Is the employment income earned by members of the XXXXXXXXXX exempt from tax?

Position: Not on facts as given by Audit.

Reasons: The Guidelines do not apply to exempt this income from tax. The factors connecting the employment income to the reserve are not sufficient to conclude that the income is situated on a reserve.