Search - 广东省2025政府工作报告 一小发展 金句

16 January 2025- 11:10pm CRA has released the final version of the 2024 APFF Roundtable Email this Content CRA has published the final versions of the 17 questions and answers of the (regular) 10 October 2024 APFF Roundtable. ... Topic Descriptor 10 October 2024 APFF Roundtable Q. 1, 2024-1028361C6 F- Règles de revente précipitée Income Tax Act- Section 12- Subsection 12(13)- Paragraph 12(13)(b) there are no reorganization continuity rules to avoid triggering a flipped property gain from a disposition upon completion of a reorganization/ meaning of housing unit Income Tax Act- Section 125- Subsection 125(7)- Active Business Carried On by a Corporation gain from flipped property qualified for SBD 10 October 2024 APFF Roundtable Q. 2, 2024-1028371C6- Transfert intergénérationnel d’entreprise – nouvelles règles Income Tax Act- Section 84.1- Subsection 84.1(2.32)- Paragraph 84.1(2.32)(f)- Subparagraph 84.1(2.32)(f)(ii) s. 84.1(2.32)(f)(ii) not satisfied if substantial unpaid purchase price at end of 10 years Income Tax Act- Section 84.1- Subsection 84.1(2.32)- Paragraph 84.1(2.32)(a) s. 84.1(2)(e) exception is available only for the 1st disposition if the subject corporation shares are sold in tranches Income Tax Act- Section 84.1- Subsection 84.1(2.3)- Paragraph 84.1(2.3)(i) parent remaining as director of the subject corporation would entail a retention of management Income Tax Act- Section 84.1- Subsection 84.1(2.32)- Paragraph 84.1(2.32)(c)- Subparagraph 84.1(2.32)(c)(i) retention of special voting shares by parent would preclude access to s. 84.1(2)(e) exception 10 October 2024 APFF Roundtable Q. 4, 2024-1028431C6 F- Production d’une déclaration de renseignements T1134 dans une situation donnée Income Tax Act- Section 233.4- Subsection 233.4(4) example of a designated related-group entity filing a single T1134 for the group 10 October 2024 APFF Roundtable Q. 5, 2024-1028681C6 F- Précisions sur les instructions au formulaire T1134 Income Tax Act- Section 233.4- Subsection 233.4(4) a reporting-entity partnership with a partner related to other group members can qualify as a member of a related group for T1134-reduced reporting purposes 10 October 2024 APFF Roundtable Q. 6, 2024-1028881C6 F- Revenu protégé Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a) GAAR may apply where the purpose of a s. 55(3)(a) redemption for a note is increasing outside basis, but not where freeze shares are redeemed for personal cash needs Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) safe income was not allocable to preferred share issued on s. 85(1) roll-in of goodwill 10 October 2024 APFF Roundtable Q. 7, 2024-1027361C6 F- Impôt en main remboursable au titre de dividendes déterminés et impôt en main remboursable au titre de dividendes non déterminés Income Tax Act- Section 129- Subsection 129(4)- Non-Eligible Refundable Dividend Tax on Hand potential conversion of ERDTOH to NERDTOH through inter-corporate dividends 10 October 2024 APFF Roundtable Q. 8, 2024-1028891C6 F- Définition du terme « automobile » Income Tax Act- Section 248- Subsection 248(1)- Automobile- Paragraph (e) the exclusions under (e), in the case of a leased vehicle, are to be applied in the year of lease signing 10 October 2024 APFF Roundtable Q. 9, 2024-1028901C6 F- Exercice d’une option d’achat et vente du véhicule Income Tax Act- Section 13- Subsection 13(5.2) vehicle lease payments converted into recapture on option exercise and vehicle sale Income Tax Act- Section 49- Subsection 49(3) portion of lease payments added to ACB of purchase option only to the extent reasonably attributable thereto 10 October 2024 APFF Roundtable Q. 10, 2024-1028911C6 F- Traitement fiscal du montant payé par un particulier en affaires pour mettre fin hâtivement à un contrat de location automobile Income Tax Act- Section 67.3 an early lease termination fee might potentially be an “actual lease charge” for purposes of the s. 67.3 lease-payment deductibility limit 10 October 2024 APFF Roundtable Q. 11, 2024-1028921C6 F- Récupération d’amortissement liée à un bien de la catégorie 10.1 – travailleur autonome Income Tax Regulations- Schedules- Schedule II- Class 10.1 choice between technical and simplified method where mixed business and personal use Income Tax Act- Section 13- Subsection 13(7)- Paragraph 13(7)(d) where a vehicle is used both personally and for business by a self-employed worker, there is a choice between a simplified method, and that under ss. 13(7)(c) and (d) 10 October 2024 APFF Roundtable Q. 12, 2024-1028931C6- Article 84.1 L.I.R. ...