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

3 October 1996 External T.I. 9632805- RRIF ADMINISTRATION & INVESTMENT MANAGEMENT FEES Unedited CRA Tags 146.3(5) 20(1)(bb) 146.3(11) 9 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. ... Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

12 January 1994 External T.I. 9334225- Bail avec option — contexte de 127(9) Unedited CRA Tags 127(9) XXXXXXXXXX 5-933422 A l'attention de XXXXXXXXXX Le 12 janvier 1994 Mesdames, Messieurs, Objet: Demande d'interprétation technique Paragraphe 127(9) de la Loi de l'impôt sur le revenu (ci-après la "Loi") La présente est en réponse à votre lettre du 13 septembre 1993 dans laquelle vous demandez notre opinion concernant le paragraphe 127(9) de la Loi. ... Lagueux & Frères Inc. et D. Dumais et FilsInc. v. M.N.R., que lorsqu'il s'agit de déterminer si un contrat en est un de location ou de vente, il faut se référer au droit applicable dans la province à moins que la Loi ne répute qu'il s'agit d'une vente ou d'une location. ...

31 May 1995 External T.I. 9501595 F- PORTÉE DE L'EXPRESSION "A L'OCCASION DE " A 95(3)(B) Unedited CRA Tags 95(3)(b) 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. ... Canco garantit ces biens contre tout défaut de fabrication. 2.Canco détient 100 % des actions émises et en circulation d'une société étrangère affiliée contrôlée (SEAC) selon le sens donné à cette expression au paragraphe 95(1) de la Loi, résidant dans un pays avec lequel le Canada a conclu une convention fiscale 3.Si les produits vendus aux clients à l'extérieur du Canada nécessitent des réparations en raison d'un défaut de fabrication, SEAC utilise son propre personnel et son propre matériel pour faire ces réparations. ...

8 December 1995 External T.I. 9529245- MIRROR ACCOUNTING SYSTEM & PART I.3 Unedited CRA Tags 181(3) 181.2(4) 181.2(3) 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. ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

16 December 2003 External T.I. 2003-0013335- Qualifying Incomes & Capital Gains Also released under document number 2003-00133350. ... Yours truly, Olli Laurikainen, C.A., Manager for Director International & Trusts Division Income Tax Rulings Directorate- 2- ...

19 April 2021 External T.I. 2020-0873611E5- HATC – New windows Unedited CRA Tags ITA: Section 118.041 and 118.3; Paragraph 18.2(2)(l.2); Paragraph 5700(1)(i) of the ITA Regulations.. ... The terms qualifying individual, eligible individual, qualifying expenditure, qualifying renovation, and eligible dwelling are all defined in section 118.041 of the Act and explained on the CRA webpage, titled “Line 31285 – Home accessibility expenses” at canada.ca/line-31285. ...

24 October 1995 External T.I. 9522905- HEALTH SPENDING ACCT WITH VARYING PLAN YRS & AMT OF CR Unedited CRA Tags 6(1)(a) 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) health spending account & whether the plan year can vary according to employee 2) can the plan use the health care spending account to adjust for changes in flex credits allocated by salary or for changes in cost of benefits-other issues include c/f of credits at year end, changes for life events Position: 1) yes, the plan year for each employee can begin with the employee's month of birth 2) no the amount of flex credits must be fixed at beginning of year & cannot be reallocated except in the event of a life event (although some portion of the fixed amount of credits allocated prior to the start of the plan yr may have been calculated with reference to the employee's salary at that time Reasons: if the credits can be transferred between options or if the amount of credits is not fixed, the credits may be seen as additional remuneration or the flex plan may be considered an employee benefit plan A. ...

3 May 2002 External T.I. 2002-0127425- surface lease & principal residence Unedited CRA Tags 54 9 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Position: 1. question of fact whether adjacent land can be considered part of principal residence- but- partial disposition may be recognized Reasons: 1. as per paragraphs 1 & 2 of IT-200- capital portion is treated as partial disposition; See also IT-120R5 paragraphs 15 &16 (land >1/2 hectare may qualify if zoning restrictions don't allow smaller lots) & paragraph 18 (re-partial disposition) Lena Holloway, CA XXXXXXXXXX 613-957-2104 2002-012742 May 3, 2002 Dear XXXXXXXXXX: Re: Surface Leases This is in reply to your letter dated March 7, 2002 regarding the receipt of payments pertaining to the first year of a surface lease granted on land. ...

4 April 2023 External T.I. 2023-0965171E5- MGHRTC – Newly constructed housing unit Unedited CRA Tags ITA: Section 122.92, Subsections 122.92(1), (3) and (4). ... An eligible individual in respect of an eligible dwelling includes: * an individual who ordinarily resides, or intends to ordinarily reside, in the eligible dwelling within 12 months after the end of the renovation period in respect of a qualifying renovation of the eligible dwelling and who is: (i) a qualifying individual, (ii) the cohabiting spouse or common-law partner of a qualifying individual at any time in the renovation period taxation year, or (iii) a qualifying relation of a qualifying individual; or * an individual who is a qualifying relation of a qualifying individual, and who owns the eligible dwelling A qualifying individual is defined as an individual who is 65 years of age or older at the end of the renovation period taxation year or an individual who is 18 years of age or older at the end of the renovation period taxation year who is eligible for the disability tax credit. ...

1 May 2023 External T.I. 2023-0965631E5- Mental functions & home accessibility tax credit Unedited CRA Tags 118.041 Principal Issues: 1. ... The terms qualifying individual, eligible individual, qualifying expenditure, qualifying renovation, and eligible dwelling are all defined in subsection 118.041(1) of the Act and explained on the Canada Revenue Agency (CRA) webpage, titled “Line 31285 – Home accessibility expenses” at canada.ca/line-31285. ... In the situation you described, while the removal of asbestos tiles on the ceiling and floor does not on its own qualify for the HATC, it may qualify, however, if done as part of a qualifying renovation – which seems to apply to the creation of a safe play and therapy area for your children. ...