Search - 丁薛祥 2025年年龄

4 March 2025 External T.I. 2025-1053731E5- DOF Explanatory Notes on Subsections 87(8.4) & (8.5) – Inconsistent Statement Unedited CRA Tags 87(4), 87(8), 87(8.4), 87(8.5). ... XXXXXXXXXX 2025-105373 Yannick Roulier March 4, 2025 Dear XXXXXXXXXX: Re: DOF Explanatory Notes on Subsections 87(8.4) & (8.5) – Inconsistent Statement We are writing in reply to your email dated February 14, 2025, in which you suggested that a particular statement made in the Department of Finance’s explanatory notes seems to be inconsistent with a technical reading of the legislation. ...

25 March 2025 External T.I. 2025-1049301E5- METC- Hyperbaric oxygen chamber & concentrator Unedited CRA Tags Subsection 118.2(2) ITA; Paragraphs 118.2(2)(i) and (k) ITA; Paragraph 118.4(2)(c) ITA Principal Issues: Whether the amounts paid to acquire 1) a portable oxygen concentrator and 2) a hyperbaric oxygen chamber would qualify as eligible medical expenses for the purposes of the medical expense tax credit (METC). ... XXXXXXXXXX 2025-104930 Éloïse Lafortune Viger March 25, 2025 Dear XXXXXXXXXX, Re: Medical Expense Tax Credit – Portable Oxygen Concentrator and Hyperbaric Oxygen Chamber We are writing in response to your letter dated October 16, 2024, inquiring whether the amounts paid to acquire a portable oxygen concentrator and a hard shell hyperbaric oxygen chamber would qualify as eligible medical expenses under subsection 118.2(2) of the Income Tax Act (the “Act”) for the purposes of the medical expense tax credit (“METC”). ...

16 May 2025 External T.I. 2025-1055731E5- Life insurance – return of premiums Unedited CRA Tags 56(1)(j), 148(1), 148(9), Reg 308 Principal Issues: We were asked to provide comments on the taxation of a return of premium amount received by a policyholder from a life insurance company upon the maturity of a term life insurance policy. ... XXXXXXXXXX 2025-105573 Alex Johnstone May 16, 2025 Dear XXXXXXXXXX: We are writing in response to your correspondence dated February 21, 2025, in which you requested our comments on the tax consequences with respect to an amount received upon the maturity of a term life insurance policy. ... For more information regarding T5 reporting please refer to Guide T4015, T5 Guide – Return of Investment Income available on the CRA webpage (www.cra-arc.gc.ca). ...

2 January 2025 External T.I. 2024-1020361E5- Indian Act Tax Exemption & Employment Income Unedited CRA Tags ITA para. 81(1)(a); IA s. 87 Principal Issues: Whether the employment income of the Employees is situated on a reserve and exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act. ... January 2, 2025 XXXXXXXXXX Phyllis Chiu 2024-102036 Dear XXXXXXXXXX: RE: Off-reserve employment and the tax exemption under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act This is in response to your enquiry asking whether the employment income of employees (Employees), who are registered under the Indian Act and working off-reserve at the XXXXXXXXXX (Health Centre), is exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act (Act). ...

25 February 2025 External T.I. 2024-1043701E5- Indian Act Tax Exemption & Employment Income Unedited CRA Tags ITA para. 81(1)(a); IA s. 87 Principal Issues: Whether the employment income of certain employees is exempt under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act. ... XXXXXXXXXX 2024-104370 Phyllis Chiu February 25, 2025 Dear XXXXXXXXXX: RE: Off-reserve employment and the tax exemption under section 87 of the Indian Act This is in response to your enquiry asking whether the employment income of employees (Employees) of the XXXXXXXXXX (Employer) who are working off-reserve at the XXXXXXXXXX (Clinic), is exempt from income tax under section 87 of the Indian Act and paragraph 81(1)(a) of the Income Tax Act (Act). ...

/ Are the premiums paid by the employer a taxable benefit? Position Adoptée: 1- Possiblement, oui / Possibly, yes. 2- Question de fait / Question of fact. Raisons: 1- Positions antérieures / Past positions. 2- Positions antérieures / Past positions. ... Paquin Le 19 février 2025 Madame XXXXXXXXXX, Objet: Avantage imposable – régime d’assurance collective La présente est en réponse à votre télécopie dans laquelle vous nous avez demandé des renseignements concernant le traitement fiscal rattaché aux paiements, par une société, de primes pour une assurance invalidité supplémentaire pour le compte de deux de ses employés cadres. ...

21 January 2025 External T.I. 2024-1041441E5- Return of Premium Life Insurance Policy Unedited CRA Tags 56(1)(j), 148(1), 148(9), Reg 308 Principal Issues: We were asked to provide comments on the taxation of a return of premium payment made to a taxpayer by a life insurance company upon the maturity of a term life insurance policy. ... Campbell 2024-104144 January 21, 2025 Dear XXXXXXXXXX: Re: Life Insurance Policy – Return of Premium Benefit We are writing in response to your correspondence dated October 27, 2024, in which you requested our comments on why you were issued a T5 Slip from an insurer with respect to an amount you received upon the maturity of a term life insurance policy. ...

11 March 2025 External T.I. 2020-0845931E5 F- Transfert d’une propriété intellectuelle Principales Questions: Quel est le traitement fiscal de sommes reçues par des contribuables lors du transfert d’une propriété intellectuelle dans une situation donnée? / What is the tax treatment of amounts received by taxpayers upon the transfer of intellectual property in a given situation? Position Adoptée: Aucune / None. Raisons: Question de fait / Question of fact. ...

25 March 2025 External T.I. 2024-1039131E5- CCUS- "actual eligible use percentage" Unedited CRA Tags 127.44(1)"eligible use", "ineligible use" and "projected eligible use percentage", 127.44(15), 211.92(1)"actual eligible use percentage" Principal Issues: In determining "actual eligible use percentage" under subsection 211.92(1) of a CCUS project, is the quantity of captured carbon that the CCUS project supports for storage or use in eligible use and ineligible use determined with reference to measurements of captured carbon within the boundaries of the particular project or with reference to measurements of captured carbon from locations upstream or downstream of the particular project? ... XXXXXXXXXX 2024-103913 Michael Sims March 25, 2025 Dear XXXXXXXXXX: Re: CCUS Investment Tax Credit – “actual eligible use percentage” This is in reply to your letter of October 4, 2024 and our (Wharram/Sims) follow-up conversation of January 14, 2025, wherein you enquired about the determination of the “actual eligible use percentage” in the carbon capture, utilization, and storage (“CCUS”) regime. ... Our Comments Subsection 211.92(1) of the Act sets out the definition of “actual eligible use percentage” as follows: actual eligible use percentage, in respect of a CCUS project, for a period means the amount, expressed as a percentage, determined by the formula A ÷ B where A is the quantity of captured carbon that the CCUS project supported for storage or use in eligible use during the period, and B is the total quantity of captured carbon that the CCUS project supported for storage or use in both eligible use and ineligible use during the period. ...

2 April 2025 External T.I. 2019-0818321E5 F- Reverse Earnout Unedited CRA Tags 12(1)(g), 40(1)(a)(iii), 54, 83(2), 89(1) Principal Issues: In the context of a sale of assets, the purchase and sale agreement provides that a portion of the purchase price is payable after closing and is subject to a reverse earnout clause. ... Martin-Monette Le 2 avril 2025 Objet: Demande d’interprétation technique – alinéa 12(1)g) et clause de capacité de gain inversée XXXXXXXXXX, La présente fait suite à votre lettre datée du 31 juillet 2019 dans laquelle vous nous demandez une interprétation technique relativement à l’application potentielle de l’alinéa 12(1)g) de la Loi de l’impôt sur le revenu (ci-après la « Loi ») à l’égard d’une situation hypothétique donnée (ci-après la « Situation Donnée »). ... Ainsi, le montant de 4 000 000 $ ferait partie du produit de disposition – calculé avant l’Ajustement – des actifs au sens prévu à l’article 54. ...