Search - 制暴无限杀机 下载

1 April 1992 External T.I. 9108315- REER placements admissibles — RRSP Qualified nvestments Unedited CRA Tags 136(2), 146(1) placement admissible, 248(1) action, ITR 4900(6), ITR 4900(1)(b)   5-910831 24(1) G. Martineau   (613) 957-8953 À l'attention19(1) Le 1er avril 1992 Mesdames, Messieurs, Objet: Placements admissibles dans un régime enregistré d'épargne-retraite ("REER") La présente est en réponse à votre lettre du 19 mars 1991 ainsi qu'à vos lettres du 15 octobre 1991 et du 24 mars 1992 dans lesquelles vous demandez notre opinion concernant l'admissibilité des parts du capital social d'une corporation coopérative constituée en vertu d'une loi de la province de Québec pour un REER. ...

10 November 1999 External T.I. 9921445- SAR/SEP IRAS & REG. 8308.2 PRESCRIBED AMOUNTS Unedited CRA Tags Reg 8308.2 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... For example, the money purchase limit for 1999 is $13,500, and if we say that the resident compensation for 1999 was Cdn $75,000, the prescribed amount will be the lesser of: $13,500 and 10 % of $75,000 = $7,500. ...

6 February 2008 External T.I. 2007-0248161E5 F- Retenues à la source / Congédiement Unedited CRA Tags 5(1) 56(1)a)ii) 56(1)a)iv); 60n); 153(1)c) 153(1.1); 248(1), définition de " allocation de retraite "; 103(4)règl; 46(2) Loi sur l'assurance-emploi; Principales Questions: Dans le cadre du règlement d'un dossier de congédiement, un employeur s'engage à verser à son ancien employé des dommages-intérêts aux fins de l'indemniser suite à la perte de son emploi. ...

8 March 1990 External T.I. 74595 F- Patent Costs & Legal Fees Considered Capital or Income Expenditures Unedited CRA Tags 18(1)(b) VANCOUVER DISTRICT OFFICE HEAD OFFICE   Specialty Rulings Directorate J. ... Day Audit Division (613) 957-2136   File No. 7-4595 Re: Patent Costs & Legal Fees Capital or Income Expenditures We are writing in reply to your memorandum of December 18, 1989, wherein you  requested our views regarding the deductibility of certain patent costs and legal fees incurred by a taxpayer in the following situation. 24(1) Our comments We have reviewed your submission, along with the relevant documentation.  ... With respect to the four questions posed at the close of your submission, our responses are as follows: a)     Because of the capital nature of the expenses, no amounts are deductible in computing the taxpayers income from any source. b)     The patent costs plus the legal costs incurred are capital expenditures that would be included in class 14 in schedule II once the patents themselves have been reacquired by the taxpayer. c)     In view of the above comments, it is our view that these costs cannot be considered "capital nothings". d)     Because these patents do no relate to the taxpayer's consulting business, no costs may be deducted from, nor CCA claimed with respect to, that business. ...

3 October 1996 External T.I. 9628565- RRSP ADMINISTRATION & INVESTMENT MANAGEMENT FEES Unedited CRA Tags 146(8) 20(1)(bb) 146.3(11) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: 1)RRSP & RRIF admin fees; 2)RRSP & RRIF investment management fees Position: 1)Confirming new position that administration fees paid inside RRSP or RRIF trust do not constitute benefit or amount received to annuitant; 2)Confirming old position that investment management fees paid by annuitant are considered payment of a premium to RRSP but not a gift to RRSP for section 146 and Part X.1 purposes; confirming that payment of such RRIF expenses by annuitant is forbidden by 146.3(2)(f) and would cause income inclusion under 146.3(11). ...

3 October 1996 External T.I. 9631565- FEES FOR RRSP & RPP Unedited CRA Tags REG 8502(d) 20(1)(bb) 9 146(8) 146.3(5) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: 1)RRSP & RRIF admin fees; 2)RRSP & RRIF investment management fees; 3)RPP (money purchase) admin fees and investment management fees. ...

3 October 1996 External T.I. 9631795- RRSP ADMINISTRATION & INVESTMENT MANAGEMENT FEES Unedited CRA Tags 146(8) 9 20(1)(bb) 146(5) 146.3(11) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: 1)RRSP & RRIF admin fees; 2)RRSP & RRIF investment management fees Position: 1)Confirming new position that administration fees paid inside RRSP or RRIF trust do not constitute benefit or amount received to annuitant; 2)Confirming old position that investment management fees paid by annuitant are considered payment of a premium to RRSP but not a gift to RRSP for section 146 and Part X.1 purposes; and that payment of such RRIF expenses by annuitant is forbidden by 146.3(2)(f) and would cause income inclusion under 146.3(11). ...

10 October 1996 External T.I. 9633645- RRSP ADMIN & INVESTMENT FEES Unedited CRA Tags 20(1)(bb) 9 146(8) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: 1)RRSP & RRIF admin fees; 2)RRSP & RRIF investment management fees Position: 1)Confirming position that administration fees paid inside RRSP or RRIF trust do not constitute benefit or amount received to annuitant; 2)Confirming position that investment management fees paid by annuitant are considered payment of a premium to RRSP but not a gift to RRSP for section 146 and Part X.1 purposes; confirming that payment of such RRIF expenses by annuitant is forbidden by 146.3(2)(f) and would cause income inclusion under 146.3(11). ...

25 July 2019 External T.I. 2018-0787011E5- Spousal support- legal expenses & lump-sum awards Unedited CRA Tags 18(1)(a); 56.1(4) Principal Issues: Whether legal expenses incurred in prior years to obtain spousal support would cease to be deductible if the outcome of the support claim in a subsequent year awards a lump sum payment to the individual. ... For the purposes of this letter, we are assuming that the individual in the hypothetical situation has a pre-existing right to spousal support, namely, by virtue of the Divorce Act (for married couples who have divorced or applied for a divorce) or a provincial family statute (for common-law partners – except in Quebec – and married couples who have separated without applying for a divorce). ...

6 February 2014 External T.I. 2013-0512191E5- Mining Activities and SR & ED CRA Tags 66.1(6) "Canadian Exploration Expense" 248(1) Scientific Research and Experimental Development Principal Issues: Can a corporation that has incurred CEE and flowed out these expenses to its flow-through shareholders also make a claim for SR & ED with respect to the same expenses? ... Reasons: The definition of SR & ED specifically excludes certain mining activities as qualifying for SR & ED. If expenditures undertaken in respect of such activities qualify as CEE then the expenses will not qualify as SR & ED due to the exclusion. ...