Search - 哈尔滨到北京 公里数

In general, the courts have preferred to tax sources that are enumerated and/or provided for under a specific provision of the Act (see Schwartz … and Fries …). ...

CRA responded: Subsection 116(5) … imposes a tax liability on a purchaser who acquires any “taxable Canadian property” from a non-resident person. Paragraph 98(1)(c) … does not deem the partnership interest to be disposed to a purchaser. ... Accordingly … subsection 116(5) … will not apply to a cessation of a partnership subject to paragraph 98(1)(c)…. ...

In rejecting an argument that Bco was not excluded from being an "eligible production corporation" by virtue of being a corporation indirectly controlled by Her Majesty in right of a province, because Her Majesty in right of a province is not a taxpayer for the purposes of the Act and does not have taxable income, CCRA stated: … Braithwaite, 70 DTC 6001 … stated: “Her Majesty is just as capable … of being a "person taxable" as is an ordinary person … as is evidenced by the fact that there are various federal statutes that do impose direct and indirect taxes on Her Majesty in one way or another.” … We believe that Her Majesty in right of a province is a person and a taxpayer for the purposes of the Act. … Furthermore, we are of the view that the exemption from tax under Part I of the Act referred to in paragraph (d) of the definition of "eligible production corporation" … refers not only to persons whose taxable income is exempt because of section 149 but also to persons whose taxable income is exempt because of, inter alia, the immunity from tax enjoyed by certain persons such as Her Majesty in right of a province. ...

Is the capital loss as computed before the application of s. 40(3.6) attributed to X or to the protective trust, and is it added to the ACB of the trust's or X's shares – and would the answers change if all the shares were held by the trust? CRA responded (TaxInterpretations translation): … 5(a) … Subsection 108(5) does not have the effect of modifying the application of subsection 75(2). In our view, the net rental income from the lease of the real property transferred to the trust...preserves its nature and the transferee must include this net rental income in his or her return of income. … For purposes of calculating the "RRSP deduction limit" of the person subject to subsection 75(2) …the income from the rental property…is included in his or her "earned income"…. … 5(b) …A loss deemed to be nil under paragraph 40(3.6)(a)(i) cannot be attributed to anyone. ...

10 June 2009 External T.I. 2009-0308031E5 F- Admissibilité partagée de la PFCE-- summary under Paragraph (f) Summary Under Tax Topics- Income Tax Act- Section 122.6- Eligible Individual- Paragraph (f) factors in Reg. 6302 applied to determine which parent has primary care responsibility – if indeterminate, CRA applies its shared eligibility policy The father and mother, who are separated, have not remarried and remain in the same neighbourhood in their respective residences, have joint custody of a child (and “eligible dependant”), living alternately with each other (either four days with one and three days with the other, or one week with one, and one week with the other), with the mother denied the CCTB for a period of six months per year under CRA’s CCTB shared eligibility policy. ... CRA stated: … Cabot … [1998] 4 C.T.C. 289 established that the presumption in paragraph (f) is rebuttable, not only in the circumstances set out in [Reg.] 6301(1)… but also in light of the criteria listed in [Reg.[6302 of the Regulations. … Consequently, it is necessary to determine which parent, at the beginning of each month, primarily fulfilled the responsibility for the care and upbringing of the qualified dependant. … To address the difficulty of determining the "eligible individual" in a shared custody situation for equivalent periods of time, the Agency has developed a CCTB shared eligibility policy that recognizes that there may be, in these specific situations, two eligible individuals for the same child. ... This rotation will continue until the situation changes or until the child turns 18 years of age. … In light of the foregoing and the factors to be considered under section 6302 of the Regulations, if the facts of the Particular Situation support the conclusion that the mother is the person who primarily fulfills the responsibility for the care and upbringing of her child in a year, she potentially will qualify as the eligible individual throughout that year. ...

After discussing the s. 104(27) designation to preserve the character of such payment as being out of the RPP, CRA stated: Subsection 103(4) of the … ITR … provides for the withholding rates that apply where a payment is made in the form of a "lump sum payment" by an "employer" to an "employee". ...

., $673,700/$2,873,695 * $131,400 = $30,805), multiplied by the 3X dividend refund rate (to produce $92,415) multiplied in turn by the ratio of the s. 84(3) dividend received (of $529,785) to the total dividends received by Holdco (of $673,700). ...

In computing Part XII.6 tax of the PBC for February to June 2020, it is deemed to have incurred $3M of CEE before the end of those months, so that the tax would be computing (applying the prescribed rate of 2%) in accordance with the formula: ($5M- $3M) X (0.02/12 + 0/10) = $3, 333.33 so that the tax for each month during that period is $3,333. ...

CRA went on to note that it had not considered whether s. 248(1) – “disposition” – (f) or s. 107.4(3) could accord rollover treatment. ...

The corporation no longer needs the policy on the executive’s retirement, and it transfers the policy to him for no consideration at a time when the particulars are: Death benefit $1,000,000 Cash surrender value $ 125,000 Adjusted cost basis $ 50,000 Fair market value $ 125,000 Without being queried on this issue, CRA stated: Although there are certain exceptions in the "advantage" definition, a benefit arising from the RCA holding a life insurance policy is not among them. ...