Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Regarding whether the Minister could reassess XCO directly to change the partnership income allocated to it, the Directorate stated: [T]he Minister could reassess pursuant to subsection 152(4) at the level of the XCO general partner, in respect of the tax that would be payable by XCO for the Particular Taxation Year, in order to, inter alia, modify the amount of its share of the income from BCOM that was included in the computation of its income … without a determination being made at the level of BCOM pursuant to subsection 152(1.4), and without assessments at the level of BCOM partners being made pursuant to paragraph 152(1.7)(b). ...

“Where participating shares are exchanged for preferred shares having a FMV and a redemption value equal to the FMV of the participating shares, and because of the application of subsection 51(1) to the exchange, the ACB of the preferred shares is equal to the ACB of the exchanged participating shares, then the portion of the income earned on hand attributable to the participating shares immediately before the exchange is transferred to the preferred shares” – so that $8 million safe income of the Class A shares transferred to the 10,000 Class B shares. ...

. … [T]he CCRA considers overtime to be of an occasional nature if it is worked less than three (3) times per week. ...

The Rulings Directorate ruled that the licence granted by the qualified corporation to the U.K. corporation did not constitute a disposition by it of the copyright in the film or video production (a position which CCRA now confirmed), and also ruled that s. 125.4(4) would not apply if the only investors were the U.K. corporation, the U.K. partnership or the members of that partnership – so that the Canadian Film or Video Production Tax Credit would not be denied to the qualified corporation solely because of the above facts. ...

(j) thereof): [A] transfer of property to a trust that is made for the sole purpose of securing the repayment of a debt or a loan within the meaning of paragraph (j) of the definition of "disposition" in subsection 248(1) nevertheless constitutes a disposition of property for the purposes of the Act, unless the transfer is also described in one of paragraphs (f), (g) or (k) of the definition of "disposition" …. ...

X – with the result that the Subject Shares would constitute ineligible property pursuant to s. 88(1)(c)(vi), since they would be acquired by a person (HoldcoB) who was a specified shareholder of Aco during the series and before the time at which HoldcoA last acquired control of Aco. ...

. … In our opinion, for the purposes of calculating the CEC of Amalco in Situations 1 and 2 described above, it should be considered that there is a continuation of the calculation of the CEC of Portfolioco and Subco in Amalco. ...

Nonetheless, if the licence was attached to a specific facility and ceased to be valid when the establishment was no longer operated in that facility, it would have a time-limited duration – but that was not the case here as the licence would continue to be valid upon a change, approved by the Regional Board, in the location of the facility, so that it appeared that the licence had an open-ended duration and would be ECP. ...

In addition, the CCRA could pay Aco interest on the amount refunded at the prescribed rate … for a particular period determined under subsections 164(3) and 187(3)... ...

. … [Regarding, Art. 5(4)(e), w]hether an enterprise carries on an activity of a preparatory or auxiliary character through a server in a particular place must be determined on a case-by-case basis having regard to the business's activities as a whole. ...