Search - 丁薛祥 2025年年龄

17 January 2025 Internal T.I. 2024-1029791I7 F- SSUC- Rémunération de la haute direction / CEWS- Unedited CRA Tags 125.7(1), 125.7(2), 125.7(14), 125.7(14.1) Principales Questions: Est-ce que la rémunération de la haute direction, au sens de l’alinéa a) de la définition de la « rémunération de la haute direction » au paragraphe 125.7(1), correspond à la somme totale qui est déclarée dans la Déclaration de la rémunération de la haute direction de l’entité pour les membres de la haute direction visés sans ajustement? ... Position Adoptée: Oui / Yes. Raisons: Libellé de la Loi / Wording of the Act. Le 17 janvier 2025 Madame Linda Boulanger Administration centrale XXXXXXXXXX Direction des décisions en impôt Direction du secteur international J-F. ...

26 February 2025 Internal T.I. 2023-0985151I7 F- Remboursement de frais juridiques par un actionnaire à sa société / Reimbursement of legal fees by a shareholder Unedited CRA Tags 9(1); 18(1)a), 18(1)h), 67; 42(1)b) Principales Questions: Quel est le traitement fiscal d’un remboursement des frais juridiques effectué en faveur d’une société. / What is the tax treatment of legal fees reimbursed to a corporation? ... Commentaires généraux. / None. General comment. Raisons: Question de fait. / Question of fact. ... (la « Loi »). 2 Symes c. Canada, [1993] 4 R.C.S. 695, aux pp. 730-732. ...

21 February 2025 Internal T.I. 2021-0902871I7 F- Déduction de frais de repas Unedited CRA Tags 67.1(2)c), 67.1(1) Principales Questions: 1. ... Oui. / Yes. 3. Oui. / Yes. Raisons: 1. L’expression « contre un paiement » et les termes « dédommagée » et « compensated » sont tous trois utilisés dans le sens de « payé ou remboursé ». / The expression « contre un paiement » and the terms « dédommagée » and « compensated » are all used in the sense of « payé ou remboursé ». 2. ... Le 21 février 2025 Grande entreprise & équipe spécialisée dédiée Direction des décisions en impôt XXXXXXXXXX L. ...

Fung, CPA, CA GST/HST and Digital Compliance Directorate 2024-103182 Compliance Programs Branch January 17, 2025 Dear Mr. ... If a validator’s behaviour is disruptive to the blockchain protocol and its community, the crypto-assets held at stake may be “slashed” – that is, destroyed or taken away by the protocol. ... It should be noted that variations in a platform’s Terms of Service – and accordingly, the resulting legal relationships between the platform and its users – may result in different conclusions than in the situation described above. ...

Among other things, the property must be capital property of the qualifying corporation for the taxation year, considered to have become available for use by the qualifying corporation in the taxation year and on or after March 23, 2023, is not an excluded property (as that term is also defined in subsection 97.2(17)) and is either: (footnote 2) a) A building, or part of a building, included in Class 1 to which paragraph 1100(1)(a.1) of the federal Income Tax Regulations (“ITR”) applies as a result of an election made under subsection 1101(5b.1) of the ITR, b) Property acquired on or after March 23, 2023 and before 2026 that is included in Class 53, or c) Property acquired after 2025 that is included in paragraph (a) of Class 43. ... The condition set out in paragraph 3 of the eligible property definition is most relevant to this question: “‘eligible property’ means property that satisfies all of the following criteria: […] 3. ...