Search - 哈尔滨到北京 公里数

The beneficiary is deemed to have disposed of the capital interest for proceeds of $40 ($100 — $60). ... Consequently, the capital gain from the disposition of the capital interest is $20 ($40 — $20). 6. ... Consequently, the capital gain from the disposition of the capital interest is $80 ($100 — $20). ...

. … [T]he ordinary meaning of “arrangement or transaction” would seem to refer to: (i) a single act or instance of conducting business, or any activity involving two or more persons, or multiple acts, instances, or activities that are part of a pre-ordained series (i.e., a “transaction”); or (ii) a disposition of measures planned, drawn up, or ordered to accomplish a particular purpose (i.e., an “arrangement”). ... Implicit series of transactions concept unlikely to be informed by broad Canadian domestic concept (p. 5) [T]he SCC [in Copthorne] confirmed its prior holding in Canada Trustco that it is sufficient for a later transaction to have been completed “because of” or “in relation to” an earlier transaction in order to be considered part of the same series, regardless of whether the later transaction was ever even contemplated at the time of the earlier transaction. … [I]n light of the MLI’s stated harmonization purpose, it would be unreasonable, in our view, to read into the meaning of an “arrangement or transaction” for the PPT the extended domestic meaning of a series of transactions that will likely be inconsistent with the meaning of that expression in other MLI participating jurisdictions. ... Conclusion (p. 6) [W]hile the expression “arrangement or transaction” as used in the PPT is broad enough to include a series of transactions, for this purpose a “series” must be given its ordinary and natural meaning (i.e., pre-ordained or pre-ordered transactions that can be construed as a single composite transaction)…[and] the extended meaning of series under the ITA, as set out by the SCC …should not be relevant …. ...

Joint Committee, "Technical Amendments Package of September 16, 2016", Submission letter of 15 November 2016-- summary under Subsection 212.3(2) Summary Under Tax Topics- Income Tax Act- Section 212.3- Subsection 212.3(2) Expansion of s. 212.3(2)(a) to “other Canadian corporations” S. 212.3(2)(a) is being expanded to investments other than by a CRIC in its own FA – for example, where a US-resident individual owns USCo which owns CaSub, the FAD rules will apply where a CCPC owned by his Canadian brother invests in an FA of the CCPC. ...

Canada Trustco … [R]eaders should be cautioned that…[s]tructuring of the securitization is critical to ensure that a third party is not granted responsibility for servicing the financial assets sold to an SPE. ...

Vautier …. ...

See… 2017-0709811I7 ….] ...

Joint Committee, "Avoidance of Tax Debts", 5 April 2022 Joint Committee Submission-- summary under Subsection 160.01(3) Summary Under Tax Topics- Income Tax Act- Section 160.01- Subsection 160.01(3) Clerical or secretarial services exclusion is too narrow (p. 10) The exclusion in s. 160.01(3) for clerical or secretarial services is too narrow – “it is entirely possible that a person may be more significantly involved in, for example, documenting the transaction, but without understanding the avoidance aspects of the plan as a whole (such as a corporate lawyer or valuator with no tax expertise). ...

Saira Bhojani, Eivan Sulaiman, "EIFEL Rules", Draft 2022 CTF Annual Conference paper-- summary under Subsection 18.21(2) Summary Under Tax Topics- Income Tax Act- Section 18.21- Subsection 18.21(2) Zero tolerance for errors (p. 39) Under s. 18.21(2), if an election is made that allocates an amount greater than the specified limits, the allocated group ratio amount will be deemed to be nil – a potentially punitive result for what might be a small error. ...