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

10 October 2014 APFF Roundtable Q. 6, 2014-0538251C6 F- 2014 APFF Roundtable, Q. 6- Application of subsection 75(2) after Sommerer-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no comment on Pallen Trust CRA declined to comment on Pallen Trust, 2014 BCSC 305, as it had been appealed to the British Columbia Court of Appeal. ...

18 February 1999 External T.I. 9825635- VALIDITY OF 104(5.3) ELECTION-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission The comments in IT-378R, that the validity of an election may not be denied by a taxpayer once it is accepted by the Department, is applicable to other elections. ...

5 July 1990 TI AC59710-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt Where a promissory note is given in consideration for services, the acceptance of the note would be considered to be an amount received under s. 12(1)(a) where the note has been accepted as absolute payment for the services, whereas if the note has been accepted as conditional payment, s. 12(1)(a) will apply only when actual payments are made on the note assuming the related services have not yet been performed at that time. ...

13 June 2012 External T.I. 2012-0435351E5 F-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt issuance of cheque not payment Cheques issued by Opco but not yet cashed would not reduce its cash on hand given that under the applicable law (the Quebec Civil Code), the issuance of a cheque does not constitute payment, so that the debt is not settled until the cheque is honoured. ...

24 November 2013 CTF Roundtable, 2013-0508151C6- Upstream Loans-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt repayment by set-off A loan or indebtedness will be considered to have been repaid by a debtor by way of set-off against a receivable of the debtor "if the set-off represents a legal discharge of the loan or indebtedness. ...

10 June 2011 Roundtable, 2011-0404621C6 F- Rectification order in Québec-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission CRA awaiting resolution of AES and Riopel cases CRA noted that as the ARQ had sought leave to appeal the AES decision to the Supreme Court and the period for seeking leave in Riopel had not yet expired, it would prefer to refrain from commenting on those decisions effect on CRA’s views on rectification. ...

25 March 2009 External T.I. 2008-0300401E5 F- Fiducie en faveur de soi-même- prêt sans intérêt-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt individual pays trust taxes when he receives trust distributions net of such taxes CRA indicated that an individual would be considered to be personally paying taxes of a trust that had made a s. 104(13.1) where he received distributions from the trust net of such taxes. ...

6 July 1994 Administrative Letter 9323826 F- Bonds Issued in Lieu of Interest-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt issuance of bonds re accrued interest did not constitute payment thereof Bonds issued to a Canadian bank in settlement of arrears interest on a non-performing loan of a Brazilian debtor would not be considered to constitute payment by the debtor and receipt by the bank of interest on the underlying loans, in light of the comments in Cross v. ...

5 January 1996 CTF Roundtable Q. 31, 9523976- GROSS-UP PAYMENTS-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt A gross-up on a debt obligation owing to a Canadian lender will be included in the Canadian lender's income under s. 9 or s. 12(1)(c) even "where the gross-up is paid or credited to the government of a foreign country on the Canadian lender's behalf since the Canadian lender would have constructively received the gross-up". ...

29 April 2003 External T.I. 2002-0177065 F- CONFISCATION DE LA SOLDE-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt forfeited salary nonetheless includible as salary received CCRA indicated that salary that was forfeited by RCMP officer for misconduct nonetheless was to be treated as includible in the officer’s income as salary which was to be treated as having been received by the individual before its forfeiture as a fine. ...