Search - 广东省2005政府工作报告 一小发展 金句

Your initial intention back in 2003 (when you made the down payment) was to take up residence in the condo unit as soon as you acquired it in 2005. ... Among other things, the definition in Section 54 says that the "principal residence of a taxpayer for a taxation year means a particular property that is a housing unit [...] that is owned, whether jointly with another person or otherwise, in the year by the taxpayer, (a) where the taxpayer is an individual [...] if the housing unit was ordinarily inhabited in the year by the taxpayer or the taxpayer's spouse or common-law partner, former spouse or common-law partner or by a child of the taxpayer" [Emphasis ours]. ... While we regret that the election under subsection 45(2) would not be available to you in the scenario you describe in your letter of April 14, 2005, we trust our comments are of assistance to you. ...

9 June 2005 External T.I. 2004-0097451E5 F- Régimes d'assurances collectives Unedited CRA Tags 6(1)a) 6(4) 6(1)f) Principales Questions: 1. ... XXXXXXXXXX 2004-009745 Mario Gingras, CGA Le 9 juin 2005 Monsieur, Objet: Régimes d'assurances collectives La présente est en réponse à vos lettres du 24 septembre et du 14 octobre 2004 par lesquelles vous demandez notre opinion concernant le sujet mentionné en titre. ... QUESTION Concernant le premier bloc, vous aimeriez connaître notre opinion à savoir si les primes versées par l'employeur rencontreront l'exception prévue au sous-alinéa 6(1)a)(i) de la Loi de l'impôt sur le revenu (ci-après, la " Loi ") compte tenu du fait que certains employés devront payer une partie des primes dans le cas ou une assurance plus complète est choisie et du au fait que certains autres employés recevront une somme d'argent lorsqu'une couverture moins complète est choisie. ...

Cameron (613) 347-1361 February 1, 2005 Dear XXXXXXXXXX: Re: Principal-Business Corporation We are writing further to your electronic mail message of December 1, 2004 regarding the definition of the term "principal-business corporation" ("PBC"), as defined in subsection 66(15) of the Income Tax Act (the "Act"), and certain comments contained in our technical interpretation (file number 5-5822) dated November 16, 1989. ... It should also be noted that at the end of paragraph 15 to IT- 400, it is indicated the CRA is of the view that " in considering whether a corporation qualifies as a principal-business corporation for a particular year, regard may be had to a future plan of the corporation only to the extent that it is implemented in the year." With respect to the allocation of all CEE relating to the development of the Project by the partnership solely to the general partner, the CRA indicated in Income Tax Technical News No. 30 dated May 21, 2004 at question number 6 under the heading "Computation / Allocation of Partnership Income and Losses" that: In our view, there is no impediment to the creation of partnership interests that carry different entitlements to share in the income, loss or other attributes of the partnership. ...

XXXXXXXXXX 2005-012595 Annemarie Humenuk June 23, 2005 Dear XXXXXXXXXX: Re: Taxation of Amounts Received from an Income Trust This is in reply to your letter of April 14, 2005 concerning the taxation of amounts received from an income trust. ... As discussed with you on April 21, 2005 (XXXXXXXXXX\Humenuk), a distribution from a mutual fund trust may include a distribution of income and a return of capital. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

31 May 2005 External T.I. 2005-0122641E5 F- Intérêts courus Unedited CRA Tags 12(4) 12(9) 7000(2)(c.1) Principales Questions: Quand survient le "jour anniversaire" d'un "contrat de placement" qui est une "créance visée par règlement" lorsque la date d'émission du contrat est le 1er janvier d'une année donnée? ... Raisons: Conformément au paragraphe 12(11), le "jour anniversaire" est le jour qui est un an après la veille de la date d'établissement du contrat, soit le 31 décembre. 2005-012264 XXXXXXXXXX Guy Goulet, CA, M.Fisc. (613) 957-9768 Le 31 mai 2005 Monsieur, Objet: Intérêts courus La présente est en réponse à votre courriel du 24 mars 2005 dans lequel vous nous demandez dans quelle année d'imposition spécifique le particulier devrait-il inclure les intérêts courus dans le calcul de son revenu dans la Situation Donnée décrite ci-après. ... Un certificat de placement à rendement progressif au montant de 1000 $ comportant une échéance de trois ans a été émis à un particulier le 1er janvier d'une année donnée. 2. ...

7 June 2005 External T.I. 2005-0121551E5 F- Déduction des intérêts- co-emprunteurs Unedited CRA Tags 20(1)c)(i) Principales Questions: Les intérêts sur de l'argent emprunté seraient-il déductibles par un contribuable lorsqu'il contracte avec son conjoint une marge de crédit et que la marge de crédit est utilisée par le contribuable en vue de tirer un revenu d'une entreprise ou d'un bien? ... Roy, CGA Le 7 juin 2005 Monsieur, Objet: Déduction des intérêts et conjoints co-emprunteurs La présente est en réponse à votre lettre du 16 mars 2005 par laquelle vous demandez si les intérêts sur de l'argent emprunté sont déductibles par un contribuable lorsqu'il contracte avec son conjoint une marge de crédit garantie par la résidence dont ils sont copropriétaires et la marge de crédit est utilisée par le contribuable en vue de tirer un revenu d'une entreprise ou d'un bien. ... Canada, [1987] 1 CTC 117, 1987 DTC 5059 (CSC) que "... le texte de la Loi exige que les fonds empruntés aient été affectés à une utilisation admissible précise... ...

21 June 2005 External T.I. 2005-0126931E5- Christian Science Practitioners Unedited CRA Tags 118.4(2) Principal Issues: Whether Christian Science Practitioners qualify as "medical practitioners" under the Act. ... XXXXXXXXXX 2005-012693 Shaun Harkin, CMA June 21, 2005 Dear XXXXXXXXXX: Re: Permissible Medical Expense Deductions This is in reply to your letter of April 11, 2005 wherein you concluded that Christian Science practitioners and nurses providing services in Ontario are "medical practitioners" or "nurses" within the meaning of subsection 118.4(2) of the Income Tax Act (the "Act"). ... Ontario Regulated Health Professions Act, SO 1991, c.18, s.29(1)(c) & (30). ...

1 November 2005 External T.I. 2005-0121801E5- withholding of income tax on salary paid Unedited CRA Tags Reg. 102(1) Reg. 104(2) paragraph 153(1)(a) Principal Issues: Whether an employee who has a home in Canada but works for a U.S. employer and spends over 50% of his time working in the U.S. is subject to withholding of Canadian or U.S. income tax on his pay cheques? ... Reasons: Par. 153(1)(a), Reg. 102(1) and Reg. 104(2) require withholding of Canadian income tax by a resident and non-resident employer when the employee is a resident of Canada. 2005-012180 XXXXXXXXXX Catherine Bowen (613) 957-8284 November 1, 2005 Dear XXXXXXXXXX: Re: Withholding of income tax on salary paid to an employee This is in response to your letter dated February 21, 2005 wherein you requested our comments on whether an employee who has a home in Canada but works for a company in the United States of America (the "U.S. ... Even though the individual has received his Permanent Resident Card issued by the Immigration & Naturalization Service of the U.S., he has not relocated his home to the U.S. ...

14 June 2005 External T.I. 2004-0086631E5- royalty-reproduction distribution Unedited CRA Tags 212(1)(d)(vi) Article VII & par. 3(a) of Article XII of the Canada-US Income Tax Convention Principal Issues: Whether a royalty payment based on the net sales of reproduced artwork is a "royalty or similar payment on or in respect of a copyright in respect of the production or reproduction of any literary, dramatic, musical or artistic work" within the meaning of subparagraph 212(1)(d)(vi) of the Act and is therefore exempt from Part XIII withholding tax otherwise payable under paragraph 212(1)(d). ... Reasons: Wording of subparagraph 212(1)(d)(vi) and Articles VII and XII of the Canada-US Tax Convention; facts on hand. 2004-008663 XXXXXXXXXX Catherine Bowen (613) 957-8284 June 14, 2005 Dear XXXXXXXXXX: Re: Copyright Royalties under Subparagraph 212(1)(d)(vi) This is in response to your letter dated July 23, 2004, wherein you requested our comments on whether withholding taxes are applicable on royalties paid by a Canadian resident to residents of the United States under a licensing agreement. ...

26 October 2005 External T.I. 2005-0152201E5- Positions in IT-114 Unedited CRA Tags 20(1)(f) Principal Issues: Whether positions in paragraphs 11 and 16 of cancelled IT-114 are still valid Position: General comments given Reasons: N/A XXXXXXXXXX 2005-015220 G. Moore October 26, 2005 Dear XXXXXXXXXX: Re: Interpretation Bulletin IT-114 This is in response to your recent enquiry about Interpretation Bulletin IT-114, Discounts, premiums and bonuses on debt obligations. ... In response to question # 20 at the 1994 Association de Planification fiscale et financière (APFF) Conference Round Table, CRA explained that: "Interpretation Bulletin IT-114, issued in 1973, was cancelled in full because it did not reflect significant changes to the Income Tax Act and was no longer a useful guide to the taxation of discounts, premiums and bonuses relating to a multiplicity of financial products that have changed considerably. ...