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
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Technical Interpretation - External summary
29 June 2006 External T.I. 2006-0170641E5 F - Distribution of Corporate Property -- summary under Subsection 84(2)
Furthermore, our Directorate's position is to decide on the potential application of section 84(2), section 84.1 or section 245(2) on a case-by-case basis …. ...
Technical Interpretation - External summary
11 August 2006 External T.I. 2006-0195781E5 F - Bourses de perfectionnement -- summary under Subsection 5(1)
11 August 2006 External T.I. 2006-0195781E5 F- Bourses de perfectionnement-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) changed tests for distinguishing employment following Sagaz and Wolf Before going on to indicate that Natural Sciences and Engineering Research Council of Canada fellowships paid to host organizations to cover $30,000 of the minimum $40,000 cost of engaging graduates to engage in authorized research projects likely were employment income “because of the relationship of subordination that appears to exist between the … recipient and the host organization,” and after referring to the Sagaz and Wolf decisions, CRA stated: As a result of these judgments, the CRA has developed an approach to assess the overall relationship between the parties to determine the nature of the working relationship. ...
Technical Interpretation - External summary
20 September 2006 External T.I. 2006-0166541E5 F - Revenu d'emploi hors réserve gagné par un Indien -- summary under Section 87
. … Generally, a corporation is resident at the place where it is actually managed and controlled. ...
Technical Interpretation - External summary
1 August 2006 External T.I. 2005-0125431E5 F - Donation rémunératoire et vente à rabais -- summary under Subsection 248(31)
Whether there is a gift is a question … of civil law. 3. Where, in the context of a transfer of property, the general rules of contract and obligation and all the specific conditions of a gift in civil law are satisfied, we are of the view that the gift will generally be considered a gift for the purposes of the Act. ...
Technical Interpretation - External summary
14 September 2006 External T.I. 2006-0167861E5 F - Frais de représentation -- summary under Paragraph 67.1(2)(c)
. … Given that the purpose of paragraph 67.1(2)(c) is to exempt the taxpayer only where the payer is subject to subsection 67.1(1), we are of the view that the words "specifically notified in writing" used in the wording of paragraph 67. 1(2)(c) assume that there is no ambiguity as to the amount subject to subsection 67.1(1) in the hands of the payer, in order for the taxpayer to be able to rely on the exemption in paragraph 67.1(2)(c). ...
Technical Interpretation - External summary
26 October 2006 External T.I. 2006-0170341E5 F - Subsections 87(2.1) and 87(2.11) -- summary under Subsection 87(2.11)
. … ...
Technical Interpretation - External summary
6 December 2006 External T.I. 2006-0152101E5 F - Disposition d'un domaine résiduel -- summary under Paragraph 43.1(2)(b)
Thus, the taxpayer and the corporation are "related persons" by virtue of subparagraph 251(2)(b)(iii) ….. ...
Technical Interpretation - External summary
4 December 2006 External T.I. 2006-0185301E5 F - Allocation automobile -- summary under Subparagraph 6(1)(b)(x)
Furthermore, in our view, it is not possible to conclude that there are two separate allowances …. ...
Technical Interpretation - External summary
10 January 2007 External T.I. 2006-0171132E5 F - Revenu locatif -- summary under Paragraph (a)
After finding that the rent was not required to be included in their income, as there was no source of income, CRA went on to state: [W]hen disposing of a rental property … you may be able to take advantage of the principal residence exemption when disposing of the residence if the property is used as a principal residence. ...
Technical Interpretation - External summary
26 February 2007 External T.I. 2005-0163391E5 F - Choix en vertu du paragraphe 256(2) de la LIR -- summary under Subsection 256(2)
The same reasoning would apply … for Aco, Bco and CDco. ...