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

. … … Pollon determined that such [hatchery] activity did constitute farming for the purposes of the Act. ...

A), who hold 80% and 20%, respective interests in, and devote themselves full time to the business of, a general partnership ("SENC"), transfer 1% of their units to a corporation whose common shares are owned by them on an 80% /20%.basis – and they and the two other employees become employees of the corporation. ... CRA stated: [Our] long-standing position … is that subsection 103(1) or (1.1) could apply if the allocation of partnership income does not take into account the contribution of each partner. … … [W]e are of the view that, on the face of it, the allocation of income does not take into account the contribution of each partner. Consequently … the Agreement could result in the application of subsections 103(1) or 103(1.1). ...

18 December 2009 External T.I. 2009-0313121E5 F- Sommes reçues par un associé qui se retire-- summary under Paragraph 96(1.1)(a) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1.1)- Paragraph 96(1.1)(a) s. 98.1(1)(a) applies where an agreement to make a payment in compensation for partnership goodwill, cf. where agreement to allocate income Upon the taxpayer’s withdrawal from a partnership, the partnership agreement (the “Original Agreement”) provided for the payment to him or her of lump sum amounts, equal to an average of the former partner’s annual partnership income (or ½ that sum in some circumstances), to be paid as compensation for a share of the partnership goodwill. Respecting whether s. 96(1.1) applied, CRA stated: [W]e do not believe that the compensatory provision in the Original Agreement can help us determine the nature of the amounts you received … [and] it is an agreement, written or unwritten, between a person who ceases to be a partner and the other members of the partnership that determines which of subsection 96(1.1) or section 98.1 applies. … [I]f a person who ceases to be a partner, demonstrates that the person contributed to the creation of goodwill and receives payments in respect thereof, the payments could be consideration for the former partner's rights to partnership property and would, therefore, be payments of capital. … … A member who ceases to be a member of a partnership has an income interest in the partnership under subsection 96(1.1) if, inter alia, all the members agree to allocate a portion of the partnership's income to the member who has ceased to be a member of the partnership. ...

CRA indicated that: “the creation of a Secondary Suite, either within or detached from a Homeowner’s principal residence, to be used for earning rental income will generally trigger a deemed disposition pertaining to the portion of the Property so converted pursuant to subparagraph 45(1)(c)(ii)”; the homeowner could make an election pursuant to s. 45(2) to defer the recognition of any resulting gain to a later taxation year; for purposes of the principal residence exemption, “if two housing units can be enjoyed and ordinarily inhabited separate from each other without access to the other (that is, if each unit is a self-contained unit with its own entrance, kitchen and bathroom) … they will be considered separate housing units” even if “the housing units are part of a single structure or are not on separate legal lots” – so that on disposing the homeowner would have to choose which of the two units to designate as principal residence for each applicable year, as discussed below; and although the ordinarily-inhabited condition under the principal residence definition would not generally be met for the Secondary Suite while it was rented to third parties, “[w]here a subsection 45(2) election is made by a taxpayer for a property that is the subject of a change in use, the property can qualify as the taxpayer’s principal residence for up to four taxation years during which the election remains in force, even if during those years the housing unit was not ordinarily inhabited by the taxpayer or one of the … family members ….” – so that the homeowner would be able to choose for such a year to designate the Secondary Suite rather than the balance of the property as that taxpayer’s principal residence. ...

. … … Mr. and Ms. X will not be able to avail themselves of the HBP rules …. ...

CRA responded: [B]ased on … 2003-0006305 … and the rights, privileges, conditions and restrictions attaching to the Class B Opco shares (and taking into account in particular that the right to dividends of such Class B shares would be subject to the discretion of the board of directors and that such shares would not give rise to the right to share in the remainder of Opco's assets in the event of liquidation), it is possible that the safe income on hand realized by Opco from the time of the issuance of the Class B Opco shares may be fully allocated to the Class A shares of the capital stock of Opco. This is the position … in … 2002-0158885. ...

CCRA responded: … Firm B, cannot carry on mutual fund sales activities because this firm is not registered in group savings but only in life and health insurance. ... X as stated in Income Tax Technical News No. 22. … Mr. X cannot represent Firm A without being remunerated for the services he renders to that firm. ... X must be assessed in a manner that is reasonable in the circumstances. … … [A]n amount of commissions received by Firm A could be allocated to Firm B as compensation for services rendered by Firm B to Firm A such as, for example, the use of Firm B's client network. ...

8 February 2011 External T.I. 2011-0392401E5 F- Crédit d'impôt pour frais médicaux-- summary under Subsection 118.4(2) Summary Under Tax Topics- Income Tax Act- Section 118.4- Subsection 118.4(2) expenses of Quebec massage therapists were ineligible In indicating that expenses paid to Quebec massage therapists were ineligible for the credit, CRA stated: It is therefore necessary to determine whether the applicable provincial legislation … includes massage therapists with medical practitioners which, according to our understanding of that legislation, would not appear to be the case. For the same reason … Chevalier … 2008 TCC 11 … concluded that the fees paid for the services of a naturopathic doctor and an osteopathic practitioner did not qualify for the medical expense tax credit. ...

CRA stated: [U]nder paragraph 5907(11.2)(a) … if an FA is resident in a country with which Canada has a treaty but for the purposes of that treaty the FA is not considered to be resident of that country, it will be deemed not to be a resident of the designated treaty country for the purposes of section 5907 …. … As stated in paragraph 15 of Interpretation Bulletin IT-391R, a company is generally resident in the country in which its central management and control is exercised. ...

24 January 2005 External T.I. 2004-0099471E5 F- Convention de retraite pour un actionnaire-employé-- summary under Salary Deferral Arrangement Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Salary Deferral Arrangement a significant reduction in bonus or salary matched by an RCA contribution likely suggests it instead is an SDA After noting that contributions by a corporation to an RCA would not be deductible in computing its income where the contributions related to services rendered by a shareholder-employee while self-employed and before the corporation’s incorporation, or to the extent that s. 67 applied, CRA turned to the question whether there would be an SDA if the corporation regularly reduced bonuses to a shareholder-employee by the amount of related contributions to the employee RCA for its employees, and stated: Where a plan or arrangement can qualify as both an RCA and an SDA, it will be treated as an SDA …. … [I]t can be assumed that, except in special circumstances, where a portion of an employee's salary or wages is deferred under an agreement, one of the main purposes is to defer the payment of taxes. … [W]here a significant portion of the salary or bonus to which a shareholder-employee is entitled for services rendered is reduced so as to be contributed to an RCA instead, the existence of the RCA could be questioned since the contribution made by the employer may not relate to benefits that are receivable at retirement. ...