Search - 临汾市2天旅游行程

20 July 2009 External T.I. 2009-0312541E5 F- Allocation pour usage d'un véhicule à moteur-- summary under Paragraph 8(1)(h.1) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(h.1) T2200 can be prepared where car allowance bifurcated into 2 allowances, one of which is taxable The employer, whose nurses used their motor vehicles in the course of their employment, paid its employees an allowance of 0.40$/km, while for any excess kilometres, the employer pays an allowance at the rate of 0.325$/km. ...

Here the conditions of s. 107(4) appeared to be satisfied because: (1) the Trust was a spouse trust referred to in s. 104(4)(a); (2) at the time of the transfer, Mother (the surviving spouse) was not the beneficiary of the property since it was to Daughter that the Trust distributed the Immovable; and, (3) Mother was still alive on that distribution day. ...

9 June 2005 External T.I. 2004-0097451E5 F- Régimes d'assurances collectives-- summary under Paragraph 6(1)(f) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) CRA criteria for determining whether there are 2 separate plans (one of which is fully employee-funded) The employer undertakes to pay the full premium for a so-called taxable short-term and long-term disability insurance, providing a certain level of coverage in case of disability. ...

Under the ruled-upon transactions, Opco borrowed U.S. dollars to repay some of the Finco loans (directly and by way of repaying loans from Forco 2). ...

CRA responded: [T]he GRE: 1. would not be, in its first taxation year after 2016, a trust described in proposed subparagraph (c.1)(iii.1) of the definition principal residence in section 54; 2. owned the property on December 31, 2016; 3. disposed of the property after 2016; 4. first disposed of the property after 2016; and 5. owned the property continuously from the beginning of 2017 until the disposition. ...

Does the multi-sports day camp qualify as a day sports school or day camp as per IT-495R2, para. 2, and do the fees incurred by parents for children registered for the multi-sports day camp, as well as the additional fees paid for using the 5:00 p.m. to 6:00 p.m. daycare services for the "Sports-Études" program, qualify as child care expenses? ...

30 November 2004 External T.I. 2004-0090181E5 F- Assurance maladie grave-- summary under Subsection 15(1) Summary Under Tax Topics- Income Tax Act- Section 15- Subsection 15(1) misallocation shareholder benefit could arise if corporation pays premiums for its critical illness policy and sole shareholder pays for rider entitling him to premium refunds A corporation purchases a critical illness insurance policy on the life of its sole shareholder and there is also, at an additional cost, a rider to the policy providing for a refund of the premiums paid if the shareholder does not develop one of the covered illnesses or medical conditions after a 10-year period. (1) The corporation pays the annual premium for the critical illness policy and pays the premiums for the premium refund amount and is the beneficiary of the critical illness benefit and the premium refund amount, (2) the same except that the shareholder is the beneficiary of the premium refund amount, or (3) the corporation pays the annual premium for, and is the beneficiary of the critical illness policy, and the shareholder pays the premiums for, and is the beneficiary of, the premium refund amount. ...

It is anticipated that this situation could arise 2 to 3 times per week. ...

In Situation 2, a discretionary trust (Trust X) for Father X and Child X is a partner of SENC1 and the other partner is X Inc., which is wholly-owned by Father X. ...

They will each be payable in the 1 st, 2 nd, 3 rd (etc. through to the 8 th) quarter thereafter. ...