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
Results 311 - 320 of 78685 for 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
GST/HST Ruling
21 June 2013 GST/HST Ruling 139590 - Supply of [...] [Clothing specially designed for use by an Individual with a Disability] [-] [the Products]
(the "Corporation") is a company located in [...] [Participating Province X] [...] that is supplying [the Products]. 2. ... [The Products] are [...] made from [...] [describes product design characteristics and function] 4. ... [types] of [the Product]: [...] 7. [The Product] [types] contain [...] ...
Conference summary
11 October 2013 Roundtable, 2013-0499671C6 F - Actif d'impôts futurs / Future income tax assets -- summary under Small Business Corporation
11 October 2013 Roundtable, 2013-0499671C6 F- Actif d'impôts futurs / Future income tax assets-- summary under Small Business Corporation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Small Business Corporation future income tax asset is not an asset – tax receivable is, but is an active business asset if it arose from active business Is a future income tax asset an asset used in an active business for the purposes of the definition of qualified small business corporation share in s. 110.6(1) and of small business corporation in s. 248(1)? ... The tax receivable may be an asset used in the active carrying on of a business for [such] purposes …. For example … tax receivable due to the carryback of a loss from an active business is an asset used primarily in the business that the corporation is actively carrying on for purposes of both definitions. … The same interpretation applies to deferred tax assets. ...
Conference
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6 - 2022 CALU – Q10 – Private Health Services Plan
3 May 2022 CALU Roundtable Q. 10, 2022-0928901C6- 2022 CALU – Q10 – Private Health Services Plan Unedited CRA Tags 6(1)(a), 248(1) “private health services plan” Principal Issues: Whether a health spending account established for a sole employee-shareholder can qualify as a private health services plan. ... CALU Roundtable – May 2022 Question 10 – Private Health Services Plans Background An employer can offer its employees a Private Health Services Plan (PHSP) that takes the form of a Health Spending Account (HSA), also known as a cost-plus plan. ...
BCSC decision
In Re: Succession Duty Act >>in Re : Fisher Estate, [1949] CTC 42
The Succession Duty Department of the province has notified her that it proposes to value the interest of the deceased in this income at $156,666.60, arrived at as follows: ‘* Valuation of Deceased’s interest one-third of annual rental based on the age of the youngest life tenant, age 30—10,000 x 17.4074 $174,074.00 "‘Less overall allowance of 10% to cover all contingencies outlined in Mr. ... Although the proposition put to me is that I should value ‘‘the particular future estate with which this application ‘ ‘ deals, it is suggested that 4 it is the existence of the interest in question as one of the items of property vested in the deceased at the time of her death that raises the first difficulty’’. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide – Chapter 3 – Calculating your farming income or loss
Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...
Current CRA website
Farming Income and the AgriStability and AgriInvest Programs Guide – Chapter 3 – Calculating your farming income or loss
Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2024 fiscal period for the vehicle $ Line 1 Total lease payments deducted before your 2024 fiscal period for the vehicle $ Line 2 Total number of days the vehicle was leased in 2024 and before 2024 Line 3 Manufacturer's list price $ Line 4 The amount on line 4 or ($43,529 Footnote 4 + GST Footnote 5 and PST Footnote 5, or $43,529 Footnote 4 + HST Footnote 5),_____× 85% (whichever is more) = $ Line 5 [($1,050 Footnote 6 + GST Footnote 5 and PST Footnote 5, or $1,050 Footnote 6 + HST Footnote 5)× line 3] ÷ 30]_____ − line 2:_____ = $ Line 6 [($37,000 Footnote 7 + GST Footnote 6 and PST Footnote 5, or $37,000 Footnote 7 + HST Footnote 5) × line 1] ÷ line 5 = $ Line 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... For more information on OIA, see Line 9941 – Optional inventory adjustment – current year. ... Therefore, the amount that he enters on line 12 is $14,210 [70% × ($13,300 + $7,000)]. ...
TCC (summary)
Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75 -- summary under Territorial Limits
Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75-- summary under Territorial Limits Summary Under Tax Topics- Statutory Interpretation- Territorial Limits an assessment of a U.S. softwood importer who did not carry on business in Canada was an unauthorized extraterritorial exercise of enforcement jurisdiction The taxpayer was a U.S. subsidiary of a Canadian lumber producer. ... Although a few – including Oroville – were U.S. companies, the vast majority of the importers of record who paid the duties were Canadian lumber producers. ... This can only be so if the application of the SLPECA to the Appellant is justified on the ground of territoriality. … Translated to the case at bar, the question is whether there is a "real and substantial link" between Canada and the activities giving rise Canada's claim for tax. ...
Decision summary
Livent Inc. v. Deloitte & Touche, 128 OR (3d) 225, 2016 ONCA 11, rev'd in part 2017 SCC 63 -- summary under Negligence, Fiduciary Duty and Fault
Deloitte & Touche, 128 OR (3d) 225, 2016 ONCA 11, rev'd in part 2017 SCC 63-- summary under Negligence, Fiduciary Duty and Fault Summary Under Tax Topics- General Concepts- Negligence, Fiduciary Duty and Fault auditors liable for failure to detect the company’s own fraud effected through its senior management A negligent audit by an auditing firm (“Deloitte”) of a Canadian public corporation (“Livent”), in which Deloitte failed to discover that senior management was fraudulently misstating the financial statements, was found by the trial judge to have resulted in damages to Livent, so that Deloittte was liable to the receiver-manager for Livent. ... In rejecting this submission, Blair JA noted (at para. 113) that the rationale for such an illegality (or “ ex turpi causa ”) defence “was to avoid “damage to the integrity of the legal system,” whereas this concern did not arise here as “the actual fraudsters will not profit from their wrongdoing and have not evaded criminal sanction…[n]or will Livent profit from the wrongdoing” (para. 156). ...
GST/HST Ruling
5 May 2014 GST/HST Ruling 152222 - […] [Public service bodies’ rebate of the provincial part of the HST – whether resident in a province]
The Association is a national organization composed of the provincial associations […] from several [participating and non-participating] provinces […]. ... There are […] directors/ trustees and like officials listed on the Association’s 2012 T1235, Directors/Trustees and Like Officials Worksheet, […]. ... Pursuant to […], […] [the Board of Directors determines the location of the head office] 13. ...
Conference
15 September 2020 IFA Roundtable Q. 1, 2020-0853411C6 F - IFA 2020 Roundtable – T2057 & Functional Currency
15 September 2020 IFA Roundtable Q. 1, 2020-0853411C6 F- IFA 2020 Roundtable – T2057 & Functional Currency Unedited CRA Tags 85; 261 Principal Issues: Whether the CRA can confirm in which currency amounts reported in form T2057 should be denominated in circumstances where section 85 applies in respect of a property transferred by a transferor that has a tax reporting currency different from that of the transferee. ... The first scenario of example 3 in paragraph 1.69 of the Folio S5-F4-C1 – Income Tax Reporting Currency (Feb. 27, 2019) provides an example of a situation where subsection 261(18) of the Act might be applicable. ...