Search - 屯门 安南都护府

For more information on motor vehicle allowances, go to canada.ca/automotor-allowances or see Chapter 2 of Guide T4130, Employers’ Guide – Taxable Benefits and Allowances, which is available on the CRA website at www.cra-arc.gc.ca. ...

During 1993, the Department met with many interested parties concerning the taxation of Indians and with input from the Indian community has developed " INDIAN ACT EXEMPTION DETAILED GUIDELINES". ...

The "where" condition in (b) would be present if, "... the former property was used by the taxpayer or a person related to the taxpayer for the purpose of gaining or producing income from a business". ...

Le Petit Robert définit le terme «volontaire» comme suit: « qui résulte d'un acte de volonté (et non de l'automatisme, des réflexes ou des impulsions). ...

File # 932993 Principal Issues: Whether an annual pay out amount from a RRIF with a 5 year term is a "periodic pension payment" as defined in section 5 of the ITCIA and under paragraph 2(a) of Article XVIII of the Canada-US Convention. ...

You describe a situation where an individual owns 100 % of the outstanding shares of a corporation. ...

While we could probably accept contract #1 as meeting the guidelines laid down in IT-365R2, we cannot agree that contracts #2 and # 3 so qualify as these contracts are both commutable if the child or his guardians decide to take this course of action which is provided for in Article 1616 of the Quebec Civil Code. ...

Principal Issues: whether a discretionary beneficiary of a personal trust can claim a separate p/r from the personal trust if the home belonging to the personal trust is occupied by an adult child Position TAKEN: no Reasons FOR POSITION TAKEN: 54(g)(iii.1)(D) & 54(g)(vi) were worded to prevent anyone from benefiting directly or indirectly from 2 p/r's and so that a parent could claim a p/r designation for occupation by adult child A. ...

Par ailleurs, nous sommes d'opinion que l'interprétation technique que vous avez tirée du Revenue Canada Views (en date du mois d'août 1990 et portant le # 221) est applicable seulement lorsqu'il s'agit d'un bénéficiaire quittant le Canada au cours d'une année d'imposition. ...

Principal Issues: single premium group term life insurnance policy-limitations on employer's deduction & the calculation of the benefit for employee Position TAKEN: employer's deduction is restricted yet employee's taxable benefit on coverage in excess of $25,000 is based on entire premium paid in the year (no comment given on budget comments because legislation not yet introduced) Reasons FOR POSITION TAKEN:-18(9)(a) prohibits a deduction for that portion of the premium which can reasonably be considered applicable to a future year (i.e. any portion in excess of the equivalent annual premium-for taxable benefit purposes, even though the premium can be considered to be in respect of future years as well as the current year, the benefit is based on the total premium paid in the year (see para 5 of IT227 A. ...