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

While there has been a great deal of debate and CRA commentary on this issue, we would ask CRA to expand its commentary on the meaning of the words contained in subsection 84(2) … "the winding-up, discontinuance or reorganization of its business"… Of particular interest is CRA's view on what constitutes a business for purposes of subsection 84(2) and whether CRA would differentiate between a corporation carrying on an active business and a corporation carrying on a business of earning income from property. ...

" The definition "contribution of property" in the Guide reads as follows: Contribution of property – generally refers to a transfer or loan of property, other than an arm's length transfer, to a non-resident trust including: a series of transfers or loans that results in a transfer or loan to the non-resident trust; and a transfer or loan made as a result of a transfer or loan involving the non-resident trust. ...

Ontario CTF Conference – October 30, 2012 Question 14 There can be an issue when an estate elects under subsection 164(6) to apply a capital loss to the terminal return of the deceased. ...

Catherine Ayotte 819-243-7306 2014-053828 FOOTNOTES En raison des exigences de nos systèmes, les notes de bas de page contenues dans le document original sont reproduites ci-dessous: 1 AGENCE DU REVENU DU CANADA, interprétation technique 9606425 – Leveraged Life Insurance, 9 avril, 1996 ...

CTF 2010 – November 28, 2010 NPOs Carrying on Business for Profit Question 11 Can the CRA comment on its views regarding the determination of when a not-for-profit entity (NPO) is carrying on a business for profit for the purposes of the tax exemption in paragraph 149(1)(l)? ...

Raisons: Interpretation of the Act and previous positions APFF- Table ronde sur la fiscalité des stratégies financières et des instruments financiers – 2012 Question 6- Avantage à l'actionnaire et propriété canadienne détenue par une société non-résidente pour actionnaires non-résidents L'interprétation technique 9134125 (note de bas de page 1), spécifiait qu'on pouvait argumenter qu'un lien avec le Canada attribuable à la présence d'une propriété située au Canada était suffisant pour engendrer l'application de l'alinéa 214(3)a) et du paragraphe 212(2) L.I.R. pour appliquer une retenue des non-résidents, lorsque la société est non-résidente du Canada, et que ses actionnaires sont aussi non-résidents du Canada. ...

CTF 2010 – November 28, 2010 T3 Reporting and Subsection 75(2) Question 10 The "T3 Trust Guide,"(note 1) published by the CRA, indicates that a T3 return is required to be filed even if all the income for the trust is attributed to the settlor of the trust, pursuant to subsection 75(2). ...

Selon le paragraphe 3 du bulletin d'interprétation IT-231R2- Sociétés – Associés ayant un lien de dépendance, pour déterminer la valeur proportionnelle du travail accompli par un associé dans les activités de la société, l'ARC prend à la fois en considération le temps consacré au travail et l'expertise apportée. ...

Reasons: See below. 2013 CTF Conference: Upstream Loans – Back-to-back Loans Question 2.2.2 Subsection 90(7) of the Act collapses certain back-to-back loans into one deemed loan from the initial lender to the intended borrower, to the extent of the lesser loan amount. ...

Canadian Tax Foundation – Annual Conference Nov 27-29, 2011- question 5: Taxable benefit- bring your own device Increasingly, employers are considering implementing "bring-your-own-device" programs for their employees. ...