Search - 制暴无限杀机 下载

27 January 2001 External T.I. 9133106 F- SR&ED Accounting & Interest Expense Unedited CRA Tags 56(1)(u), 110(1)(d)(iii) January 27, 1992 Source Deductions Division Business and General A. ... Day   (613) 957-2136   913310 Subject: Respite Caregivers of the Province of Manitoba We are writing in reply to your memorandum of November 28, 1991, wherein you requested our comments regarding the income tax status of "Respite Caregivers" in the circumstances described in the referral from the Winnipeg District Office. 24(1) Respite care services may be provided, in the home of the recipient, in the home of the provider, at a camp or through a recreation/leisure program or such other location that is appropriate to the needs and wishes of the mentally handicapped persons. ...

24 September 1993 External T.I. 9320595- Congres de l'APFF — Table Ronde Unedited CRA Tags 95(2)(a)(ii), ITR 5907(11)   TABLE RONDE SUR LA FISCALITÉ FÉDÉRALEAPFF — CONGRES 1993 QUESTION #20 Canco possède deux filiales étrangères en propriété exclusive, USCO et CEA, lesquelles tirent uniquement un revenu d'une entreprise exploitée activement dans un pays énuméré au règlement 5907(11). ...

19 May 2022 External T.I. 2021-0879621E5- Artist & Section 87 of the Indian Act Unedited CRA Tags 81(1)(a) Principal Issues: Is the income earned by an Indigenous artist exempt from tax under Section 87 of the Indian Act. ... You have provided us with the following information: * The Artist is resident on a reserve; * The Artist has an office and studio on-reserve; * The Artist earns revenue from: o concert performances both on and off-reserves; o sale of music recordings (CDs) at both on and off-reserves concerts; o royalties from the Society of Composers, Authors and Music Publishers of Canada (SOCAN) and a U.S. based music streaming service; o small amount of sales of artwork created on-reserve and sold to customers both on and off-reserves; o grants from the Canada Council for the Arts; and o public appearances both on and off-reserves as a First Nation representative. ... When applying the connecting factors test to business income, the courts have indicated that the most significant connecting factors (footnote 2) are: * where the income earning activities of the business take place * the type of business and the nature of the business activities * where the management and decision making activities of the business take place * where the customers are located Other connecting factors (footnote 3) that the courts have found to be less significant are: * whether or not the business owner lives on a reserve * whether the business maintains an office on a reserve or take business orders from a location on a reserve * whether the books and records are kept on a reserve * whether the administrative, clerical, or accounting activities take place on a reserve The above connecting factors are not exhaustive, since there are other potential connecting factors that could apply depending on the fact situation. ...

9 March 1993 External T.I. 9303705- Règles d'attribution — Attribution Rules Unedited CRA Tags 74.5, 74.4(2)   930370 XXXXXXXXXX Marc Vanasse   (613) 957-8953 A l'attention de XXXXXXXXXX Le 9 mars 1993 Mesdames, Messieurs, Objet: Demande d'interprétation technique La présente est en réponse à votre lettre du 3 février 1993 par laquelle vous demandez une interprétation du paragraphe 74.4(2) de la Loi de l'impôt sur le revenu (ci-après la Loi). ...

6 August 1992 External T.I. 9218615 F- PHSP Carryfoward Of Med Credits & Expenses, Access Lett Unedited CRA Tags 6(1)(a)   921861 24(1) A. Humenuk   (613) 957-2134 Attention: 19(1) August 6, 1992 Dear 19(1) Re:  Private Health Services Plan We are replying to your letter of June 11, 1992 concerning the issue of whether a private health services plan can permit the carry forward of unused medical expenses above a certain preset level to the next benefit year. ...

23 January 2002 External T.I. 2001-0092005- TRUST & CAPITAL GAINS EXEMPTION Unedited CRA Tags 110.6(2) 104(21.2) 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. ... In particular see paragraphs 5-7, which state in part ¶ 5. A trust that has realized taxable capital gains in a particular taxation year may, within the limits of subsection 104(21), designate in its return of income for the year all or part of the amount of those gains as a taxable capital gain for the year of one or more beneficiaries. An amount designated to a beneficiary under subsection 104(21) must reasonably be considered to be part of the amount included in the beneficiary's income for that year under any of the provisions referred to in ¶ 1 above (see also ¶ 3 above)... ¶ 6. ...

16 June 2017 External T.I. 2017-0698181E5- New principal residence rules & trusts Unedited CRA Tags 40(6.1); 54 Principal Issues: How do new principal residence rules apply to a Graduated Rate Estate with a non-calendar year-end? ... The October 3, 2016 Notice of Ways and Means Motion proposed amendments to the definition of principal residence in section 54 of the Act limiting the types of trusts that could claim the exemption in years beginning after 2016 and by adding the following after subsection 40(6): (6.1) Principal residence – Property owned at end of 2016 — If a trust owns property at the end of 2016, the trust is not in its first taxation year that begins after 2016 a trust described in subparagraph (c.1)(iii.1) of the definition principal residence in section 54, the trust disposes of the property after 2016, the disposition is the trust's first disposition of the property after 2016 and the trust owns the property, whether jointly with another person or otherwise, continuously from the beginning of 2017 until the disposition, (a) subsection (6) does not apply to the disposition; and (b) the trust's gain determined under paragraph (2)(b) in respect of the disposition is the amount, if any, determined by the formula A + B – C where A is the trust's gain calculated in accordance with paragraph (2)(b) on the assumption that (i) the trust disposed of the property on December 31, 2016 for proceeds of disposition equal to its fair market value on that date, and (ii) paragraph (a) did not apply in respect of the disposition described in subparagraph (i), B is the trust's gain in respect of the disposition calculated in accordance with paragraph (2)(b) on the assumption that (i) the description of B in that paragraph is read without reference to "one plus", and (ii) the trust acquired the property on January 1, 2017 at a cost equal to its proceeds of disposition determined under the description of A, and C is the amount, if any, by which the fair market value described in subparagraph (i) of the description of A exceeds the proceeds of disposition of the property determined without reference to this subsection. ...

31 August 1993 External T.I. 9319155- Bien de location déterminée — Specified Leasing Property Unedited CRA Tags ITR 1100(1.11)   5-931915 XXXXXXXXXX G. Martineau   (613) 957-8953 A l'attention de XXXXXXXXXX Le 31 août 1993 Mesdames, Messieurs, Objet: Bien de location déterminé La présente est en réponse à votre lettre que vous nous avez envoyée par télécopie le 2 juillet 1993 dans laquelle vous demandez notre opinion concernant l'application de l'alinéa 1100(1.11)a) du Règlement de l'impôt sur le revenu (ci-après le «Règlement») à des biens loués par des grossistes et/ou des manufacturiers à des détaillants afin que ceux-ci écoulent les produits du bailleur. ...

20 August 1992 External T.I. 9213925 F- SR&ED Entitled to Exploit Direction of $ for SR&ED Unedited CRA Tags 37(1)(a)   5-921392 24(1) Franklyn S. ... Our Comments I.     In reply to this request we can only reiterate our response in this area provided in our letter of December 4, 1991.   ... III.     In keeping with the "entitlement to exploit" requirement it is our opinion that in order to meet this criteria it would be necessary that the contributor have in his possession the results of the SR&ED project. ...

22 September 1993 External T.I. 9303985- 55(3)(a) — A-t-elle préséance sur celle de 55(3)(b)? Unedited CRA Tags 55(3)(a), 55(3)(b), 55(2), 110.6(7)(a) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question # 17 SUJET: L'ALINÉA 55(3)a) DE LA LOI A-T-ELLE PRÉSÉANCE SURCELLE DE 55(3)b)? ...