Search - 哈尔滨到北京 公里数

11 May 2010 External T.I. 2009-0339151E5 F- Paragraphe 44.1- " actions de remplacement-- summary under Replacement Share Summary Under Tax Topics- Income Tax Act- Section 44.1- Subsection 44.1(1)- Replacement Share replacement share not required to continue to be of an eligible small business corporation after its issue Must a "replacement share" continue to be a share of an eligible small business corporation after its issue in order for the capital gain deferral under s. 44.1 to continue to apply? ... Therefore, regardless of whether a corporation's status changed after the time of issuance of the eligible small business corporation share, the effect of subsection 44.1 remains. … Thus, the deferred gain, which results in a reduction in the adjusted cost base, will be realized when the taxpayer sells the replacement shares, to the extent that the proceeds of disposition exceed the adjusted cost base. ...

1 February 2018 Internal T.I. 2016-0671921I7- R&D Services- 95(2)(b) vs 247(2) & 95(3)(b), (d)-- summary under Paragraph 95(3)(d) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(3)- Paragraph 95(3)(d) R&D services of CFAs not part of M&P process Four U.S. ... We note that for purposes of the manufacturing and processing profits deductions set out in subsection 125.1(1), the expression qualifying activities (as defined in section 5202 of the Regulations) includes scientific research and experimental development (as defined in section 2900 of the Regulations) carried on in Canada. … [N]o such extended meaning applies for the purposes of paragraph 95(3)(d). ...

6 November 2003 External T.I. 2003-0039525 F- Canadian Renewable & Conservation Expenses-- summary under Paragraph 12(o) Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 12- Paragraph 12(o) applications software used by computers for operation of biogas landfill site would be Class 43.1 or Class 12 property A Canadian renewable and conservation expenses (CRCE) project uses landfill sites, which are injected with bacteria to produce recoverable gas. ... CCRA responded: [S]ubparagraph (d)(viii) of Class 43.1 … specifically excludes property otherwise included in Class 10. ...

7 November 2002 CTF Roundtable Q. 1, 2002-0144140- CTF STEWART & WALLS-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit REOP test not applied if no personal element and only tax motivation In response to various questions on the impact of Stewart and Walls including its impact on CCRA’s use of the reasonable expectation of profit test,(“REOP”), CCRA stated inter alia: The REOP test, as it previously applied, will no longer be used to determine if there is a source of income under the Act. ... At this point, a taxpayer's venture will be reviewed and criteria, including those set down in Moldowan, will be considered in determining if the taxpayer intends to carry on an activity for profit and the overall evidence supports that intention. … If a taxpayer is motivated by tax considerations when he or she enters into a business or property venture, this will not detract from the venture's commercial nature or characterization as a source of income under the Act. ...

8 June 2018 Internal T.I. 2018-0744881I7- Regulation 403 – allocation of income-- summary under Subsection 400(1) Summary Under Tax Topics- Income Tax Regulations- Regulation 400- Subsection 400(1) a partner is attributed each PE of a partnership for Reg. 400(1) purposes Under Regs. 403(1) and (3), a property insurer (or, in this case, a reinsurer) is required to allocate its taxable income to the provinces on the basis of the respective proportions of its net property insurance premiums that are arrived at by allocating its net premiums to the provinces where the insured property is situate – except that if it does not have a permanent establishment in a particular province, the net premiums for the insured property in that province are allocated to the province which has a PE to which those net premiums are “reasonably attributable.” ...

11 October 2019 APFF Financial Strategies and Instruments Roundtable Q. 8, 2019-0811901C6 F- RRIF – Minimum amount after death-- summary under Minimum Amount Summary Under Tax Topics- Income Tax Act- Section 146.3- Subsection 146.3(1)- Minimum Amount required recognition of RRIF minimum amount in post-terminal year of transfer of RRIF to surviving spouse The deceased, who died in November, bequeathed his RRIF to his surviving spouse, to whom it was transferred in the subsequent year. ... CRA also indicated, in the situation where the death had occurred before the deceased could withdraw the minimum amount for the year of death, but the transfer of his RRIF to the surviving spouse was not made until the following calendar year, then there was no need for the RRIF issuer to pay the minimum amount for the year of death – but that the eligible amount received by the surviving spouse in the subsequent year would be reduced by the minimum amount for that year. ...

1 August 2019 External T.I. 2018-0768561E5- Application Administrative Position on US LLPs & LLLP-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 no ability for an otherwise grandfathered LLLP to treat itself prospectively as a corporation Two Florida or Delaware LLLPs (held by Canadian resident corporations) that have filed as partnerships for Canadian tax purposes since the time of their formation are looking to be treated as corporations for Canadian tax purposes on a prospective basis. After having noted that one of the conditions for its administrative practice of allowing any such entities formed before April 26, 2017 to file as a partnership was that “no member of the entity and/or the entity itself takes inconsistent positions from one taxation year to another … between partnership and corporate treatment,” CRA stated in response to a query dated June 29, 2018: In our view, the change by the LLLPs from partnership to corporate treatment constitutes taking an inconsistent position from one taxation year to the next and accordingly, the first condition noted above would not be met. ...

1 August 2019 External T.I. 2018-0768561E5- Application Administrative Position on US LLPs & LLLP-- summary under Corporation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Corporation LLLPs cannot be viewed as corporations solely on a prospective basis 2017-0691131C6 stated that one of the conditions for allowing Delaware or Florida LLLPs formed before April 26, 2017 to file as a partnership was that “no member of the entity and/or the entity itself takes inconsistent positions from one taxation year to another … between partnership and corporate treatment.” ...

17 January 2020 External T.I. 2017-0685341E5- Tax Comparison of the FIT & Net Metering Programs-- summary under Computation of Profit Summary Under Tax Topics- Income Tax Act- Section 9- Computation of Profit a credit generated by a business under the Ontario Net Metering Program is only income when applied, and is offset by a deduction for the electricity consumed Under the Net Metering Program administered by the Ontario Power Authority, a participant who generates electricity primarily for its own use from a renewable energy source is billed only for the difference between the value of the electricity consumed by the participant and the value of the electricity supplied to the provincial electrical distribution system, so that where the value of the participant’s electricity consumption is less than the value of the excess electricity supplied, the participant will accumulate a credit, which is available for use against the participant’s future electricity consumption in the next billing period – and if the accumulated credit cannot be used in its entirety within a given 12-month period, it will be forfeited as of the next billing period. ...

17 January 2020 External T.I. 2017-0685341E5- Tax Comparison of the FIT & Net Metering Programs-- summary under Business Source/Reasonable Expectation of Profit Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a)- Business Source/Reasonable Expectation of Profit credits received under the Ontario Net Metering Program respecting electricity generated for personal consumption are not income Under the Net Metering Program administered by the Ontario Power Authority, a participant who generates electricity primarily for the participant’s own use from a renewable energy source is billed only for the difference between the value of the electricity consumed by the participant and the value of the electricity supplied to the provincial electrical distribution system, so that where the value of the participant’s electricity consumption is less than the value of the excess electricity supplied, the participant will accumulate a credit, which is available for use against the participant’s future electricity consumption in the next billing period – and if the accumulated credit cannot be used in its entirety within a given 12-month period, it will be forfeited as of the next billing period. ...