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

. … 1.12 Paragraph 85.1(1)(b)… appl[ies] even if the vendor has otherwise reported a gain or loss on the exchange. ...

Certain conditions and restrictions are placed on the deductibility of expenses relating to an office or other work space in an individual’s home – see Interpretation Bulletin IT-514, Work Space in Home Expenses (if the income is income from a business) or Interpretation Bulletin IT-352R2, Employee’s Expenses, Including Work Space in Home Expenses. ...

. … 1.18 A lottery has been defined as a scheme for distributing prizes by lot or chance among persons who have purchased a ticket or a right to the chance. ...

. … These conditions are: (a) the predecessor was not dealing at arm's length (otherwise than because of a right referred to in paragraph 251(5)(b)) with the new corporation immediately before the amalgamation (paragraph 1100(2.2)(e)); and (b) the property was depreciable property of the predecessor corporation and either: (i) was owned continuously by the predecessor corporation from a day that was at least 364 days before the end of the new corporation's first tax year to the date of the amalgamation (paragraph 1100(2.2)(f)), or (ii) subsection 1100(2.1) or 1100(2.2) of the Regulations applied to the predecessor corporation on its original acquisition of the property (paragraph 1100(2.2)(g)). 1.32 With respect to the condition described in ¶1.31(a), subsection 251(3.1) deems the new corporation formed on an amalgamation to be related to (and, therefore, not deal at arm's length with) a predecessor corporation where the two corporations would have been related immediately before the amalgamation if the new corporation had been in existence at that time with the same shareholders that it had after the amalgamation. ...

It is the CRA’s view that this traditional interpretation of the term meeting, being those held in person, applies for purposes of subsection 18(12). 2.15 Whether a work space is used to meet clients, customers or patients with sufficient regularity and frequency to meet the requirement in ¶ 2.4(b) depends on the nature of the business activity and the facts of each situation. ...

A deduction is subject to the apportionment requirement described in ¶ 2.18- 2.20 if the funds are used for something that benefits the home and the work space (such as the purchase of a new furnace or air-conditioner).... ...

S1-F3-C4- Moving Expenses-- summary under Subsection 62(3) Summary Under Tax Topics- Income Tax Act- Section 62- Subsection 62(3) List of eligible moving expenses 4.22 Under subsection 62(3), moving expenses that are eligible include... a) travel costs, including reasonable amounts spent for meals, lodging and the use of a vehicle (see ¶ 4.25) incurred in the process of moving the individual and members of the individual’s household from the old residence to the new residence.... b) the cost of transporting and storing household effects (including items such as boats and trailers) in the process of moving from the old residence to the new residence; c) the cost of meals and lodging incurred near the old residence or the new residence for a period not exceeding 15 days; d) the cost of cancelling a lease for the old residence.... ...

For example (para. 1.74), if the taxpayer’s sole depreciable property had a capital cost of $15,000 and total CCA allowed of $10,000, so that it had an undepreciated capital cost of $5,000, a sale of a ½ interest in the property for proceeds of $17,000 less selling costs of $1,000 would yield a capital gain of $8,500 (i.e., net proceeds of $16,000 minus the pro rata capital cost of $7,500) and recapture of depreciation of $2,500 (i.e., the proceeds would be limited to the pro rata capital cost of $7,500, which would be compared to the UCC of $5,000). ...

In addition, the amounts of CCA, maintenance, rental, and insurance expenses deductible for the instrument in computing the musician's income from employment are limited to the portion of those expenses applicable to earning such employment income as allocated in the manner discussed in ¶ 1.40. ...

. … 1.68 Subsection 56(3) exempts the first $500 of total amounts that have been included in computing a taxpayer's income under paragraph 56(1)(n) for a particular tax year. ...