Search - 广东省2002政府工作报告 一小发展 金句

9 April 2002 Internal T.I. 2001-0112817 F- RESIDENCE PRINCIPALE- VENTE D'UN DUPLEX-- summary under Paragraph (e) Summary Under Tax Topics- Income Tax Act- Section 54- Principal Residence- Paragraph (e) duplex land allocated between rental and principal residence generally based on the floor areas of the respective building portions Where the owner of a duplex occupied one unit as his principal residence and rented out the other unit, on his sale of the duplex could he treat the entire gain on the land as exempted by the principal residence exemption? ... Our position is supported by … Berkovic … 83 DTC 335 and …. Mitosinka …. ...

25 February 2002 Internal T.I. 2001-0114167 F- DOMMAGES- DISCRIMINATION-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance compensation under the CHRA for lost wages and expenses would be a retiring allowance – reasonable (e.g., under $5,000) compensation for pain and suffering would be non-taxable After filing a complaint pursuant to the Canadian Human Rights Act (the “CHRA”), the taxpayer received a lump sum from his employer pursuant to an out-of-court settlement that did not allocate the amount. ... …[W]e have … asked … for information concerning … human rights at the provincial level. We found that … human rights tribunals in several provinces (some of which had a maximum limit for general damages of less than $20,000 and some of which had no maximum limit at all) generally only awarded amounts below the maximum limit for general damages. ...

5 December 2002 Internal T.I. 2002-0155667 F- DEDUCTIBILITE DES INTERETS CAPITALISEES-- summary under Subparagraph 20(1)(c)(i) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) capitalized simple interest on loan to acquire common shares was deductible if reasonable expectation of dividends An employee of a CCPC was lent money by the corporation to acquire common shares of the corporation. ...

25 February 2002 Internal T.I. 2001-0114167 F- DOMMAGES- DISCRIMINATION-- summary under Paragraph 3(a) Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a) awards by human rights tribunals for pain and suffering re wrongful termination often are under $5,000 Regarding what portion a settlement of a claim made under the Canadian Human Rights Act should be treated as compensation for pain and suffering, CCRA indicated that it had not examined the awards pattern of the federal Human Rights Tribunal in this regard, but noted: Although the maximum amount provided for in paragraph 53(2)(e) … is $20,000, it is possible that, in similar cases, the Tribunal may award only a relatively small amount compared to this maximum. …[W]e have … asked … for information concerning … human rights at the provincial level. We found that … human rights tribunals in several provinces (some of which had a maximum limit for general damages of less than $20,000 and some of which had no maximum limit at all) generally only awarded amounts below the maximum limit for general damages. ...

21 March 2002 Internal T.I. 2001-010133A F- VALIDITE D'UN JUGEMENT- PENSION ALIMENTAIRE-- summary under Support Amount Summary Under Tax Topics- Income Tax Act- Section 56.1- Subsection 56.1(4)- Support Amount where couple reconcile and then separate a second time, child custody thereafter paid will not qualify as support amounts if no new agreement or judgment Monsieur and Madame separated and Monsieur started paying child support to Madame pursuant to a judgment rendered by the Quebec Superior Court. ... M.L., 1996 J.Q. no. 5103 … established that support and custody judgments lose all effect when the parents resume living together … [and] that these judgments would not take effect if the parents subsequently separated again. … Since the amounts were paid under a new agreement, which was only a verbal agreement between the parties, that arose following the second separation, the amounts paid by Monsieur do not meet the definition of "support amount" in subsection 56.1(4) …. ...

9 May 2002 Internal T.I. 2002-0135307 F- Application du paragraphe 39(2)-- summary under Dividend Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Dividend a dividend is any corporate distribution other than of PUC Before going on to find that if a distribution made from a Delaware subsidiary’s surplus would be a dividend for ITA purposes if it was a dividend under the Delaware corporate law, the Directorate stated: Generally … a dividend includes any distribution of property by a corporation to its shareholders, with the exception of a distribution that constitutes a return of paid-up capital in respect of a class of shares of the corporation (see documents # E 9415515, E 9428025 and E 9515666). In this regard, whether or not the corporation is resident in Canada is irrelevant …. ...

2 May 2002 Internal T.I. 2002-0122607 F- BIENS A USAGE PERSONNEL-- summary under Property Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Property where Reg. 1102(2) does not apply, land and building are a single property generating a single gain On the disposition by an individual of a cottage which is a personal-use property (“PUP”) but not his principal residence, he realizes a capital gain of $15,000, which is attributable to a $25,000 gain on the land, and a $10,000 loss on the building. ... The Directorate stated: Where a building constitutes depreciable property … [Reg. 1102(2)] has the effect of splitting the property into two for the purposes of the Act, namely the land and the building. In the case of a cottage that is a PUP, we are of the view that the land and the building will remain one and the same property for tax purposes if they constitute one and the same property for legal purposes. … [Here] the taxpayer will realize a capital gain of $15,000 on the disposition …. ...

28 February 2002 Internal T.I. 2001-0097117 F- TPS/TVH SUR UN AVANTAGE IMPOSABLE-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose GST on employee benefit, but not shareholder benefit, generally is deductible Where a corporation uses its employees to earn income from a business or property, can it deduct the GST/HST that it must pay pursuant to ETA s. 173 on the amount of taxable benefits relating to the use or operation of an automobile made available to an employee or shareholder? CCRA responded: If the GST/HST collected and remitted is in respect of a benefit included in an employee's income pursuant to paragraph 6(1)(a), (e), (k) or (l) … the corporation may deduct it in computing its income from a business or property. … [I]f [instead] the GST/HST collected and remitted is in respect of a benefit included in a shareholder's income under subsection 15(1) … the corporation cannot deduct it in computing its income from a business or property since it would not be considered to have been incurred for the purpose of earning its income from the business or property. ...

2 May 2002 Internal T.I. 2002-0132877 F- DÉDUCTIBILITÉ DES INTÉRÊTS-- summary under Subparagraph 20(1)(c)(i) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(c)- Subparagraph 20(1)(c)(i) interest on borrowed money to acquire common shares generally deductible Regarding the deductibility of interest on money borrowed to acquire common or preferred shares, the Directorate stated: [I]n general and unless there are exceptional circumstances, interest on money borrowed to acquire common shares is deductible, taking into account that the potential return to the shareholder may exceed the cost of borrowing. … [I]nterest on money borrowed and used to acquire common shares may not be deductible where there is no expectation of profit from the investment. For example, in a situation where a corporation has not paid a dividend since incorporation and the facts clearly indicate that it has no intention of doing so, there may be a good argument for concluding that there is no expectation of profit …. ... However, where the dividend rate is lower than the cost of borrowing, the Agency allows the interest paid on money borrowed to acquire these shares to be deductible to the extent of the dividends included in the borrower's income from the shares in the year, grossed up in the case of an individual …. ...

9 August 2002 Internal T.I. 2002-0145817 F- TAUX DE DEDUCTION- PTPE- ANNEE 2000-- summary under Paragraph 38(c) Summary Under Tax Topics- Income Tax Act- Section 38- Paragraph 38(c) BIL realized under s. 50 at end of year (2000) so that ½ an ABIL An allowable business investment loss was recognized by an individual in an amount equal to ½ the business investment loss (BIL) realized by the individual in 2000 given that such loss arose from a deemed disposition pursuant to s. 50(1) which, therefore, was deemed to have occurred on December 31, 2000. ...