Search - 哈尔滨到北京 公里数

To so elect it must meet the conditions of Regulation 4800(1) of the Act, namely: 1.        A class of shares of the corporation must be qualified for distribution to the public; 2.        ... For this purpose, an annuitant of an RRSP and the RRSP itself are considered to be related persons, (b)       is or is related to member of a partnership that controls the corporation in any manner, (c)       is or is related to a beneficiary under a trust that controls the corporation in any manner, (d)       is or is related to an employee of the corporation where the employees control the corporation, except where the corporation is controlled by one person or a related group of persons, or (e)       does not deal at arm's length with the corporation. ...

3 September 1992 External T.I. 9203335 F- Interest Free Loans- Reason For Withholding 7761-1 Unedited CRA Tags 15(2), 15(9), 214(3)(a) 24(1)     D. Patrick           957-2125      920333       Attention:  19(1) September 3, 1992 Dear Sir Re:  Interest-Free Loan- Subsections 15(2) and 15(9) This is in reply to your letter of January 29, 1992, concerning the treatment of interest-free loans to non-residents. ... In your letter you point out that      For the purposes of Part XIII tax, paragraph 214(3)(a) provides that where section 15 of the Income Tax Act requires an amount to be included in computing a taxpayer's income, then that amount shall be deemed to have been paid to the taxpayer as a dividend from a corporation resident in Canada.  ...

FAITS 1)               24(1) 2)               24(1) QUESTION 4)     Les frais de déménagement assumés par l'employeur constituent-ils un avantage imposable pour le bénéficiaire en vertu de l'alinéa 6(1)a) de la Loi? ... Dans la situation factuelle soumise ci-devant, vous êtes d'avis que les sommes versées au bénéficiaire constituent un revenu d'emploi.       ... Par ailleurs, lorsqu'il s'agit de déterminer le traitement fiscal de transactions particulières déjà effectuées, la compétence en revient d'abord à nos bureaux de district à la suite de l'examen de tous les faits.            ...

XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Thin Capitalization Rules This is in reply to your letter wherein you request our view whether the Department would apply subsection 18(4) of the Canadian Income Tax Act (the "Act") in the hypothetical fact situation described below. 1)      A corporation not resident in Canada (N/Rco) owns all the shares of a Canadian corporation ("Holdco"). The shares of Holdco which is completely financed with equity, have "paid-up capital" as defined in subsection 89(1) of the Act of $11 million. 2)      Holdco owns all the shares of a second Canadian corporation ("Opco"). 3)      N/Rco also owns all the shares of a non-resident-owned investment corporation ("NRO") as defined in section 133(8) of the Act. 4)      NRO is also wholly financed with equity. 5)      Opco has no retained earnings. 6)      Opco is indebted to Holdco and NRO in the amount of $11 million and $33 million respectively. ... While 18(4) of the Act may nevertheless apply to deny all or a portion of the interest paid on the "first loan" referred to in that provision, subsection 18(6) of the Act will not be applied to the "second loan" in circumstances where such loan is made by a corporation resident in Canada ("Canco 1") to a second corporation resident in Canada ("Canco 2") provided that: 1)     the person who made the "first loan" referred to in that provision is a specified non-resident shareholder of Canco 1 and qualifies as a specified shareholder of Canco 1 otherwise than by virtue of a right referred to in paragraphs (c) or (d) of the definition of specified shareholder in subsection 18(5), 2)     the first loan and the second loan bear the same rate of interest and 3)     Canco 1 is related to Canco 2. ...

A.      A Canadian partnership holds an interest in a U.S. partnership. ... C.      Under U.S. tax law, the U.S. partnership is taxed as a corporation. D.      The U.S. partnership pays U.S. Corporate tax. E.      The U.S. partnership then distributes the after-tax profits to its Canadian partners. ...

Muir Technical Interpretations Individual Assessing Division   R.E. Thompson   957-9227 Subject:  1989 T1 GENERAL RETURN AND SCHEDULES (ONTARIO) We have three comments concerning these forms: 1.     with respect to line 224 on page 2 of the T1 Return and Part V on Schedule 5, it is our understanding that all taxpayers should claim deductions in respect of the following items on this line: (i)     Canadian Exploration Expenses (66.1(3) and 66(12.6); (ii)     Canadian Development Expenses (66.2(2) and 66(12.62)); (iii)     Canadian Oil and Gas Property Expenses (66.4(2) and 66(12.64)); and (iv)     Foreign Exploration and Development Expenses 66(4).       ... In calculating a taxpayer's "investment expense" as defined in subsection 110.6(1), paragraph (d) of the definition refers to: (a)       the above mentioned items (i) to (iv) that are incurred and renounced by a corporation; and (b)      the above mentioned items (i) to (iv) that are incurred by a partnership of which the taxpayer was a "specified member".  ...

Simard   (613) 957-2098 Le 13 avril 1992 Monsieur, Objet: Revenus relatifs à la garde de personnes handicapées      Demande d'interprétation La présente fait suite à votre lettre du 20 mars 1992 par laquelle vous nous demandez notre interprétation relativement au traitement fiscal des revenus qu'un contribuable reçoit 24(1) NOS COMMENTAIRES 1.      ... Dans ce dernier cas, les dépenses engagées par 19(1) pour gagner ce revenu exonéré ne sont pas des dépenses déductibles.      Tel qu'il est prévu au paragraphe 21) de la Circulaire d'information 70-6R2 du 28 septembre 1990, la présente opinion ne constitue pas une décision anticipée et elle ne lie donc pas le Ministère.       ...

11 October 1990 External T.I. 901055 F- Change of Control- Deduction of Non Capital Losses Unedited CRA Tags 111(5), 88(1.1)   October 11, 1990 TORONTO DISTRICT OFFICE Head Office   Business and General   Division G. ... Our understanding of the situation is as follows: 24(1) 24(1) Our comments are as follows: A.         ... D.        We agree that your comments in 7(d) could be used as a valid argument if the particular loss was derived from carrying on a business. ...

Au moment du transfert, la valeur comptable et le " prix de base rajusté " du bien pour HOLDCO, au sens prévu à l'article 54, est 100 $ et sa juste valeur marchande est 1 000 $.? ... L'inscription dans les livres comptables de OPCO se résume par un débit au compte des " immobilisations " de 100 $ et un crédit au compte " capital-actions émis et payé " de 100 $.? ... D'un point de vue fiscal, le paragraphe 85(2.1) de la Loi devrait normalement s'appliquer pour réduire ce montant de 1 000 $, de 500 $, pour établir le " capital versé " des actions privilégiées à 500 $. ...

Martineau   (613) 957-8953 19(1) Le 12 octobre 1990 Monsieur, La présente est en réponse à votre lettre du 13 août 1990 dans laquelle vous nous soumettez la situation suivante: Faits 1.      ... "      Art. B 3.      Le sous-traitant sera payé de la manière suivante:      Avant le 25ième jour de chaque mois, le sous-traitant fera parvenir à... une facturation progressive couvrant la valeur des travaux exécutés depuis le début de l'ouvrage ou depuis la dernière facturation.       ... "      Conformément à ces dispositions, les paiements effectués au sous-traitant ne sont aucunement sujets à l'approbation de l'architecte ou de l'ingénieur du propriétaire ou de l'entrepreneur principal.       ...