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

. … … [I]t cannot be considered … that the amounts payable by Corporation B and/or Corporation C under the second contract could represent consideration for the use of an amount of capital (or a right to the amount of capital). … [In addition t]he contractual relationship between Corporation A and Corporation B, on the one hand, and Corporation A and Corporation C, on the other hand, … does not appear to us to create a lender-borrower relationship between those corporations, so that subparagraph 20(1)(c)(i) cannot be applicable. ...

. … … [W]here the transaction is not commercially reasonable, the borrowed money does not meet the test in paragraph 20(1)(c) of being used for the purpose of earning income. ...

CRA responded: Based on … subsection 96(1), the CRA's practice is to treat a partnership as a person and a taxpayer when calculating income at the partnership level under Division B of Part I …. … [A] partnership would generally be considered a "taxpayer" for the purposes of subsections 51(1), 85.1(1) and 86(1) and would therefore be entitled to rely on the rules contained therein …. ...

CRA responded: Based on … subsection 96(1), the CRA's practice is to treat a partnership as a person and a taxpayer when calculating income at the partnership level under Division B of Part I …. … [A] partnership would generally be considered a "taxpayer" for the purposes of subsections 51(1), 85.1(1) and 86(1) and would therefore be entitled to rely on the rules contained therein …. ...

Nevertheless, since it is clearly established in the collective agreement that travel expenses are to be paid by the employer, it is not possible to invoke the concept of tacit or implicit agreement as invoked in … Moore … and … Betz... [which] determined that travel was implicitly required as part of the taxpayers' employment in order to properly perform their duties and obtain a favourable performance appraisal. … ...

In this regard we cite … MDS Health … and … Haro Pacific …. ...

However, a foreign educational institution that is [so] listed … will be recognized as a "post-secondary educational institution" …. However, it is the RESP promoter's responsibility to ensure that educational assistance payments under the plan are made in accordance with the conditions of registration set out in paragraph 146.1(2)(g.1). … … If a promoter wishes to obtain confirmation that a foreign educational institution is recognized for the purposes of section 146.1, it may make a request to the following address: …. ...

CRA stated: If … the survivor's benefit received by the individual's estate is one of the components of the long-term disability insurance plan, it is likely that this benefit would qualify as a "death benefit" …. … A benefit received as a consequence of the death of a person qualifies as a death benefit if it can reasonably be regarded as being paid in recognition of services rendered by that person in connection with an office or employment. ...

. … [W]here it can be determined … that the option is granted in consideration for services that are to be rendered after the time of grant and upon the fulfillment of a condition or contingency, the income should instead be recognized when the services are rendered, the amount is quantifiable and the rights are unrestricted. … [Here] the vesting of the option is linked to the completion of the long-term research project. As such, it may be difficult to conclude that the income is earned before the vesting date under the particular arrangement. … [G]enerally, it is at the time where the services have been rendered and the contingency has been fulfilled, that the FMV of the underlying share over the aggregate of the exercise price of the option should be included in income under subsection 9(1). … … Where the facts indicate that the incremental value represents part of the consideration received by the taxpayer for consulting services rendered, the incremental value should generally be treated as business income for purposes of the Act. ...

In finding that the partnership would not satisfy various requirements of IT-426R, para. 2 for use of the cost-recovery method, including the requirement of subpara. 2(e)- that “[t]he vendor submits, with his return of income for the year in which the shares were disposed of, a copy of the sale agreement”- CRA stated: … T5013 forms … do … not constitute a return of income for the purpose of [subpara. 2(e)] …. ...