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

29 October 2013 External T.I. 2013-0501941E5- RCA transitional rule-- summary under Advantage Summary Under Tax Topics- Income Tax Act- Section 207.5- Subsection 207.5(1)- Advantage // www.parl.gc.ca/HousePublications/Publication.aspx?DocId=5765988&File=41 ">: Subsection 44(3) of Bill C-45 introduces anti-avoidance rules, s. 207.5, for RCA advantages and prohibited investments. ...

After noting that if the estate distribution occurred as part of the series in which Corporation A received its s. 84(3) dividend, the three brothers would have an increase in their interest in Corporation B described in s. 55(3)(a)(v), and with the estate distribution also constituting an s. 55(3)(a)(iii) event, CRA stated: [I]t appears … given … the jurisprudence on the concept of a series of transactions and on the interpretation of subsection 248(10), that the distribution of the shares of the capital stock of Corporation B could be part of a series of transactions in which the dividend was received by Corporation A. ...

. … [I]f … a vehicle that does not meet the definition of automobile, there is still a benefit to the employee under paragraph 6(1)(a) where the vehicle is used for personal purposes. ...

After noting that “ T4130 … states that when an employer pays an allowance that is a combination of flat-rate and reasonable per-kilometre allowances that cover the same use for the vehicle, the total combined allowance is a taxable benefit and has to be included in the employee's income,” CRA stated: [P]art of the allowance paid to employees is based on a per kilometre rate that is considered reasonable while the other part of the allowance is not related to the use of the motor vehicle there are two allowances. ...

21 August 2008 External T.I. 2008-0272241E5 F- Régime compl. d'assurance de soins médicaux-- summary under Subparagraph 6(1)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a)- Subparagraph 6(1)(a)(i) a decrease in salary and increase in HCSA flex credits on renegotiation of employment contract does not result in an income inclusion Regarding employees who relinquish, once at the beginning of the year for their health care spending account, part of their salary increase in order to add additional credits, CRA stated: … IT-529 … states that if an employee forgoes an amount to which the employee is or will become entitled, such as a negotiated salary increase, vacation or bonus, the amount of remuneration forgone is included in income in the year in which the amount is converted to flex credits. ...

In confirming that this worked as a technical matter, but before noting the GAAR could be engaged, CRA stated: If it were determined that the gain or loss realized by Aco in respect of Options #1 and #2 was on capital account, we would be of the view that subsection 49(1) would apply in this case to the sale by Aco of Options #1 in the particular taxation year and that, in accordance with our position in paragraph 29 of … IT-479R … the cost to Aco of acquiring Options #2 at the beginning of the taxation year following the particular taxation year would be a capital loss incurred at that time. ...

. … Furthermore … the reason the employer rents an assembly area and provides transportation is to reduce the cost of maintaining the gravel road and the cost of damages it would incur if the employees' or independent contractors' cars were damaged due to the condition of the road. ...

CCRA stated: [T]he cost to the acquiring corporation of each share acquired would generally correspond to the total of the amount paid in cash and the amount added by the acquiring corporation to its stated capital account …. Consequently … the cost would be $10 per share acquired by Pubco. ...

23 August 2001 External T.I. 2001-0086235 F- CONVENTIONS FISCALES A.18-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 QPP and OAS were pension payments made under social security legislation for purposes of the Slovenia and Croatia treaties Regarding the tax treatment of QPP and OAS payments made to residents of Slovenia, Croatia and Germany, CCRA indicated that: Under the Slovenia Convention, since “pension” was not defined, its meaning under s. 5 – pension – (a)(ix), of the ICTCIA applied to render them pension payments. ...

. … Consequently … SENC could elect, under subsection 1103(1), to include in Class 1 of Schedule II, the properties in Classes 8 and 10, but could not include those covered by the election under subsection 1101(5b.1). ...