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

" … Furthermore, during the period of time a worker in the Quebec construction industry holds an exemption issued by the Commission…the individual is not an "eligible apprentice"…. ...

CRA then stated: As an indication, where an employee is required to use the employee’s automobile, or a car provided by the employer, three or more days a week to perform the duties of employment, and uses the parking space for that purpose, we generally consider … that the parking space is used regularly for reasons related to the employee’s employment. ...

. … [A]n individual who is required to work a minimum number of hours in a given period of time, except for a very limited number of hours, is generally not considered to be a volunteer firefighter for the purposes of subsection 81(4) and section 118.06. ...

. … [T]he U.S. tax paid by Usco on its share of the portion of the gain computed pursuant to the Code from the disposition of the Consideration Property by the Partnership that could reasonably be regarded as the gain and/or recaptured depreciation determined pursuant to the Code that was deferred on the disposition of the Rental Property by the Partnership would qualify as FAT. ...

. … [W]here an employee incurs meals expenses for travel outside the municipality or metropolitan area [of the employer's establishment] and the employee is reimbursed by the employer, this amount is not included in the calculation of employment income because this travel mainly benefits the employer. ...

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27 June 2016 External T.I. 2016-0637341E5 F- Partnerships- Negative ACB-- summary under Subparagraph 53(2)(c)(v) Summary Under Tax Topics- Income Tax Act- Section 53- Subsection 53(2)- Paragraph 53(2)(c)- Subparagraph 53(2)(c)(v) loan advances to a limited partner may give rise to immediate s. 53(2)(c)(v) grind Rather than making current distributions of its cash flow to a limited partner, those sums are lent by the LP to the limited partner – then at the beginning of the following year the LP effects a distribution of the applicable share of the previous year’s profits to the limited partner by issuing a demand note to it and pays that note by way of set-off against the loans owing by the limited partner. ...

27 June 2016 External T.I. 2016-0637341E5 F- Partnerships- Negative ACB-- summary under Subsection 40(3.1) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(3.1) loans by LP to partner potentially gave rise to negative ACB gain Rather than making current distributions of its cash flow to a limited partner, those sums are lent by the LP to the limited partner – then at the beginning of the following year the LP effects a distribution of the applicable share of the previous year’s profits to the limited partner by issuing a demand note to it and pays that note by way of set-off against the loans owing by the limited partner. ...

. … The fact that property was received from the Vendor in a fair market value purchase will not be relevant... ...

. … MFDA..or…AMF…), only the fund manager would be required to file T5008 slips with the CRA and provide a copy of the T5008 slip to the client. ...