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

Cette même journée, Société D effectue un paiement de XXXXXXXXXX $ (footnote 1) (ci-après « le Paiement ») à Société G. ... Elle a indiqué que l’élément « contingency », que l’on pourrait traduire comme étant une éventualité ou une incertitude était l’élément central de la définition du terme « redevance ». 20. ... La version française de l’alinéa 20(1)m)(iii) emploie le terme de « biens meubles » pour traduire le terme « chattels » de la version anglaise…. [55] L’entreprise Ellis Vision a le droit de déduire une somme au titre d’une provision conformément à l’alinéa 20(1)m). ...

Non. / 1. No (for the XXXXXXXXXX taxation years) possibly for the taxation years 2014 and after. 2. ... Étant donné la portée des paragraphes 103(1) et (1.1), la RGAÉ ne s'applique pas à la situation en espèce. / 1. ... Budget de 2014 – modifications proposées à l'article 120.4- Impôt des enfants mineurs Il est à noter que le Budget de 2014 propose des modifications à l'article 120.4 par l'ajout de la division c)(ii)(D) à la définition de « revenu fractionnée » au paragraphe 120.4(1). ...

With respect to the specific penalties, we offer the following comments: Subsection 162(7) – Failure to comply A person or a partnership that has failed to file an information return as and when required by the Act or the Income Tax Regulations, or has failed to comply with a duty or obligation under either, is liable to a penalty under subsection 162(7). ... Subsection 162(10) – Failure to furnish foreign-based information In addition to the subsection 162(7) penalty, a person or a partnership that knowingly, or under circumstances amounting to gross negligence, fails to file an information return as and when required by sections 233.1 to 233.4, or fails to comply with a demand under section 233 to file a return the Minister is liable to a penalty under subsection 162(10). ... Subsection 162(10.1) – Additional penalty for failure to furnish foreign-based information In addition, a person or a partnership is liable to a penalty under subsection 162(10.1) if the person or partnership is liable to a penalty under subsection 162(10) and is more than 24 months late in filing an information return as and when required by any of sections 233.2 to 233.4. ...

OUTSTANDING CHEQUES & "THE GROCERY PEOPLES" DECISION The Department's position on outstanding cheques is best illustrated with an example. ... UNCERTIFIED PROGRESS BILLINGS, IT92-R2 & Paragraph 181.2(3)(b) In our memorandum to you dated March 1, 1996 (Our File 960501) we discussed at length the accounting methods adopted by XXXXXXXXXX in the preparation of their annual financial statements and to a lesser degree their method of computing construction income for tax purposes. ... PART I.3 & DEFERRED REVENUE In its representations XXXXXXXXXX appears to have understood that deferred revenue is included in capital as an "advance" under paragraph 181.2(3)(c). ...

ISSUE # 2. Our Canadian courts have taken the position that in allocating the sales price between the principal residence portion and the non-principal residence portion, the allocation has to be realistic and reasonable. ... But as we have concluded in Issue # 1 that subsection 85(1) does not permit such election, the Taxpayer's argument should fail. ... ISSUE # 3. In our opinion, the Taxpayer's argument that section 68 supports his allocation position should fail as well. ...

Question # 1 Pourquoi le Ministère n'a-t-il pas réitéré lors de la table ronde de 1996 de l'ACEF, la position énoncée lors de la table ronde de 1993 de l'APFF? ... Question # 2 Quels sont les facteurs à considérer pour identifier «the relevant disposition» et la signification de l'expression «at the time of...». ... Question # 3 Est-ce que les modifications à l'alinéa 55(3)a) adoptées en 1995 (L.C. 1995, ch. 3) et les modifications proposées à l'alinéa 55(3)a) prévues dans l'avis de motion des voies et moyens du 20 juin 1996 ont ou auront un impact concernant l'application du paragraphe 55(2) de la Loi à la situation décrite ci-dessus? ...

Cette même journée, Société D effectue un paiement de XXXXXXXXXX $ (footnote 2) (ci-après « le Paiement ») à Société G. ... Elle a indiqué que l’élément « contingency », que l’on pourrait traduire comme étant une éventualité ou une incertitude était l’élément central de la définition du terme « redevance ». 20. ... La version française de l’alinéa 20(1)m)(iii) emploie le terme de « biens meubles » pour traduire le terme « chattels » de la version anglaise…. [55] L’entreprise Ellis Vision a le droit de déduire une somme au titre d’une provision conformément à l’alinéa 20(1)m). ...

Further, the Letter states that their situation is comparable to the one discussed in Alemu et al v The Queen (" Alemu "), 99 DTC 714. ... Criterion # 3- Full time and Long-term Service The commitment of the members should be full-time and of a long-term nature. ... At the time of baptism, candidates must present publically to other members their personal testimony of conversion and take a vow and enter into "XXXXXXXXXX ". ...

Our Comments Items a) & b)- Wage Subsidies & Incentives It is our understanding that, in most cases, wage subsidies are paid directly to the employer. ... In particular, subparagraphs 12(1)(x)(ii) through (iv) would bring into income amounts received by a taxpayer from a government that “... can reasonably be considered to have been received (iii) as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv) as a refund, reimbursement, contribution or allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of (A) an amount included in, or deducted as, the cost of property, or (B) an outlay or expense”. ...

Background – Part XII.6 Tax Part XII.6 of the Act levies a tax on issuers of flow-through shares that use the one year look-back rule for flow-through shares under subsection 66(12.66) (the “Look-Back Rule”). ... The relevant elements of the above formula would therefore be: A= $5M C= $3M E= 2% F= nil Applying these elements to the above simplified formula would result in the following computation: ($5M- $3M) X (0.02/12 + 0/10) = $3, 333.33 As a result, the PBC’s Part XII.6 tax payable for each month during the period of February 2020 to June 2020 would be $3,333. ... For example, for July 2020, the elements to the above simplified formula would be as follows: A= $5M C= $5M E= 1% F=nil Applying these elements to the above simplified formula would result in the following computation: ($5M- $5M) X (0.01/12 + 0/10) = $0 As a result, the PBC would not have any Part XII.6 tax payable in respect of its $5M renunciation for any month after June, 2020. ...