Search - 哈尔滨到北京 公里数
Results 111 - 120 of 3370 for 哈尔滨到北京 公里数
Technical Interpretation - External summary
12 April 2016 External T.I. 2015-0595461E5 - Australian Super Fund & T1135 -- summary under Paragraph (n)
CRA responded: The relevant exclusions are: …Paragraph (m) – if the interest in the non-resident trust was not acquired for consideration by the taxpayer, or certain other persons. ... Paragraph (n) – if the trust is described in paragraph (a) or (b) of the definition of “exempt trust” in subsection 233.2(1)…. ... …[T]he taxpayer must report the “cost amount” of the interest in the Super Fund on the T1135 if the total of all cost amounts of all specified foreign property exceeds $100,000. … ...
Technical Interpretation - Internal summary
18 May 2022 Internal T.I. 2018-0788761I7 F - Amortissement – Travaux sur un bien loué et F&T -- summary under A
18 May 2022 Internal T.I. 2018-0788761I7 F- Amortissement – Travaux sur un bien loué et F&T-- summary under A Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Undepreciated Capital Cost- A cost of installing property part of that property’s cost The taxpayer, which subleased premises on which were “Shells” consisting essentially of foundations, walls and roofs, installed wall and floor coverings and electrical, ventilation and plumbing work and performed other work to make the premises suitable for use in its manufacturing and processing (“M&P”) work, and took the position that the portion of the costs should be included in the capital cost of equipment that was used directly or indirectly primarily for the M&P of goods for sale (the "M&P Properties"), namely, the cost of installing the M&P Properties (the "M&P Installation Costs") and as the cost of goods specifically required to perform such installation and to commission the M&P Property (the "M&P Commissioning Property) should be included in Class 29 rather than Class 13. In addressing whether such costs were costs of the M&P Property or costs of the M&P Commissioning Property, the Directorate stated: [T]he costs of installing equipment and bringing it into service generally include the costs of connecting it, for example to the building's electrical system, to the extent that these costs are identifiable and serve only that equipment. … If you determine that the portion of the M&P Installation Costs and the costs of the M&P Commissioning Property represents installation costs and expenses incurred to bring an M&P Property into service, the portion of those costs will therefore be included in the same Class as the M&P Property. … [I]f you determine instead that the portion of the M&P Installation Costs and the costs of the M&P Commissioning Property does not represent installation costs and expenses incurred to bring an M&P Property into service, the portion of those costs will not be included in the same Class as the M&P Property. Instead, the M&P Commissioning Property will be included in the Class appropriate to the M&P Commissioning Property itself, for example electrical wiring and plumbing pipes …. ...
Technical Interpretation - External summary
23 January 2015 External T.I. 2013-0509771E5 - Oil & gas payments made to U.S. resident -- summary under Article 12
23 January 2015 External T.I. 2013-0509771E5- Oil & gas payments made to U.S. resident-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 non-application of Art. 12 of US Treaty to resource royalties Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in consideration inter alia for annual royalties payable out of any oil & gas production. ...
Conference summary
26 May 2016 IFA Roundtable Q. 2, 2016-0642061C6 - AOA & Notional Expenses -- summary under Article 7
26 May 2016 IFA Roundtable Q. 2, 2016-0642061C6- AOA & Notional Expenses-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 no deduction of notional expenses from the profits of PEs of (non-U.S.) non-residents Notwithstanding the new wording of Article 7 of the OECD Model Convention and the OECD commentary thereon, CRA continues to consider (in light of Cudd Pressure and s. 4(b) of the Income Tax Conventions Interpretations Act) that notional expenses are not deductible in computing the profits attributable to a Canadian permanent establishment for Treaty purposes – with the exception of PEs of qualifying U.S. residents, as to which there is an agreement with the U.S. competent authority which overrides s. 4(b) of the ITCIA. ... Summary of 26 May 2016 IFA Roundtable, Q. 2 under Treaties – Art. 7. ...
Conference summary
7 October 2016 APFF Roundtable Q. 11, 2016-0652941C6 F - Contrat de location / Capital lease -- summary under Qualified Small Business Corporation Share
7 October 2016 APFF Roundtable Q. 11, 2016-0652941C6 F- Contrat de location / Capital lease-- summary under Qualified Small Business Corporation Share Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Small Business Corporation Share stipulated rights of lessee should be valued for QSBCS purposes Although CRA considers it to be irrelevant whether, under GAAP, a lease is capitalized by a lessee as a capital lease, it considered that the rights of a lessee specified in its lease are property whose fair market value (if any) should be taken into account in determining whether the lessee is a small business corporation or whether its shares are qualified small business corporation shares – so that if the leased property is used principally in a Canadian active business, this will help towards satisfying those definitions – and, conversely, if it is not. ...
Technical Interpretation - External summary
6 September 2011 External T.I. 2010-0389011E5 F - L'interprétation de " est en droit de recevoir" -- summary under Subsection 13(7.1)
6 September 2011 External T.I. 2010-0389011E5 F- L'interprétation de " est en droit de recevoir"-- summary under Subsection 13(7.1) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(7.1) taxpayer is entitled to receive Quebec M&P credit at end of year in which the eligible expenditures were incurred Is a taxpayer "entitled to receive" the amount of the investment tax credit for manufacturing and processing equipment in Québec (the “Credit") for the purposes of s. 13(7.1) if it has not filed the prescribed form for the credit? ... Accordingly … if a taxpayer incurred eligible expenses for the purposes of section 1029.8.36.166.43 of the QTA in a taxation year … the taxpayer will be entitled to receive the Credit at the end of that taxation year. ...
Technical Interpretation - External summary
6 February 2008 External T.I. 2007-0248161E5 F - Retenues à la source / Congédiement -- summary under Retiring Allowance
6 February 2008 External T.I. 2007-0248161E5 F- Retenues à la source / Congédiement-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance retiring allowances include damages for anguish from wrongful dismissal/no CPP/EI withholding The lawyers for a dismissed employee proposed that the wrongful dismissal claim be settled by the payment of a non-taxable amount. ... This is true for both special and general damages for loss of self-esteem, humiliation, anguish, hurt feelings, etc. …. [A] taxpayer simply cannot characterize a payment as "non-taxable damages" where the payment, by its nature, constitutes a retiring allowance …. ...
Technical Interpretation - External summary
6 November 2003 External T.I. 2003-0039525 F - Canadian Renewable & Conservation Expenses -- summary under Subsection 1219(1)
6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Subsection 1219(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 1219- Subsection 1219(1) CCA is not an outlay or expense, and cannot qualify as CRCE A corporation implementing a Canadian renewable and conservation expenses (CRCE) project that uses landfill sites, and injects them with bacteria to produce recoverable gas, puts a structure (pipes) into the ground to recover the gas and also uses other equipment such as computers. ... In fact, CCA is a deduction that paragraph 20(1)(a) … and the Regulations allow to offset the capital cost of acquiring a property. Absent these provisions, such capital cost would otherwise be non-deductible under the terms of paragraph 18(1)(b) …. ...
Technical Interpretation - External summary
6 November 2003 External T.I. 2003-0039525 F - Canadian Renewable & Conservation Expenses -- summary under Paragraph 20(1)(a)
6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Paragraph 20(1)(a) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(a) CCA is not an expense incurred In finding that CCA claimed by a corporation on equipment used in a Canadian renewable and conservation expenses (CRCE) project did not qualify under Reg. 1219(1) as “an expense incurred by a taxpayer,” CCRA stated: CCA claimed by a taxpayer under paragraph 20(1)(a) of the Act would not be an ""expense incurred by a taxpayer". In fact, CCA is a deduction that paragraph 20(1)(a) … and the Regulations allow to offset the capital cost of acquiring a property. Absent these provisions, such capital cost would otherwise be non-deductible under the terms of paragraph 18(1)(b) …. ...
Ruling summary
2021 Ruling 2020-0868661R3 F - Section 84.1 – Leveraged Buyout -- summary under Paragraph 251(1)(c)
2021 Ruling 2020-0868661R3 F- Section 84.1 – Leveraged Buyout-- summary under Paragraph 251(1)(c) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) ruling that buyout was an arm’s length transaction The shares of Holdco- which holds real estate that it leases to Opco (carrying on a Canadian active business) – are held by three unrelated individuals: Mr. ... X and [Newco] are dealing with each other at arm’s length” – and the body of the ruling letter noted that representations were submitted to this effect. ...