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

Principal Issues: expiry of the exempt capital gains balance on the disposition of the individual's entire interest in a particular flow-through entity & whether it can be resurrected by reacquiring the shares Position: while the exempt capital gains balance is deemed to be nil for all taxation years following the year of disposition, proposed 53(1)(r) permits an adjustment to the cost base of the remaining units of the entity immediately prior to the disposition so that the expected benefit from the 110.6(19) election is not lost. ...

Le Petit Robert définit le terme "volontaire" comme suit: " qui résulte d'un acte de volonté (et non de l'automatisme, des réflexes ou des impulsions). ...

& B. 54 and Jordan v. May (1947) K.B. 427). 2.Purpose of annexation. ...

Malgré le paragraphe (1): (...) e) lorsque le contribuable est une société, sa perte, déterminée par ailleurs, résultant d'un bien dont il a disposé en faveur de l'une ou l'autre des personnes suivantes est nulle: (i) une personne qui le contrôlait, directement ou indirectement, de quelque manière que ce soit, (ii) une société contrôlée, directement ou indirectement, de quelque manière que ce soit, par une personne visée au sous-alinéa (i). ...

On May 15, 1985 the Department of Finance granted a remission order in respect of the January 1, 1984 divestiture of AT & T; the remission was granted primarily because it was an involuntary spin-off resulting from a court order. ...

". Paragraph (l) of the definition of RCA in subsection 248(1) of the Act excludes an arrangement maintained primarily for non-residents in respect of services rendered outside Canada and, as a consequence thereof, foreign pension plans are usually excluded from the RCA legislation by virtue of this provision. ...

On May 15, 1985 the Department of Finance granted a remission order in respect of the January 1, 1984 spin-off of AT & T; the remission was granted primarily because it was an involuntary spin-off resulting from a court order. ...

Des terrains (mines de minéral industriel) qui ont servis dans l'entreprise mais qui ne sont plus utilisés, sont-ils des "actifs utilisés principalement dans une entreprise que la société exploite activement principalement au Canada " aux fins de la définition de "société exploitant une petite entreprise" prévue au paragraphe 248(1) de la Loi? ...

The answers in 1) & 2) apply. Reasons: 1) The land is used in the same way as the taxpayer would have used his former property during that period of time. 2) Once it is determined that the land was, before the transfer, used in the business of farming in which the taxpayer was actively engaged on a regular and continuous basis, we have to determine whether this was its primary use. ...

However, the agreement governing the sale of the customer lists and contracts will specify the allocation of the price approximately as follows: customer lists and goodwill $ 900,000 customer contracts 0 non-competition agreement 100,000 inventory cost equipment 10,000 Although the vendor corporation's sole shareholder will be a party to the non-competition agreement, he will not be entitled to receive any amount directly from the purchaser. ...