Search - 报销 发票日期 消费日期不一致

CRA noted that ATI is determined by the formula A + B – C, and A is determined by the formula D – E. with variable D in general terms referring to the taxpayer’s taxable income for the year determined without regard to s. 18.2(2). ...

The Directorate stated: [P]aragraph 13(34)(a) states … that where a taxpayer carries on a particular business, there is deemed to be a single goodwill in respect of the particular business. … [T]he goodwill and the customer relationship … constitute a single property, being the goodwill in respect of the Taxpayer’s business. … 2017-0709141C6 … confirmed that a designation pursuant to paragraph 111(4)(e) can be made with respect to internally generated goodwill. ...

...

In rejecting this submission, CRA stated: Assuming that the adjusted cost base of the exchanged common shares was nominal … the value of each class of shares … received on the exchange … would generally represent both a share of income earned or realized by Opco and a share of income not earned or realized …. Accordingly … the new shares issued by Opco would generally share the safe income on hand attributable to the old common shares on the basis of the gain inherent in each of them at the time of the exchange. The safe income on hand of Opco attributable to the former common shares would therefore … generally be allocated based on the proportion that the unrealized gain inherent in the Preferred Shares at the time of the exchange bears to the total unrealized gain, at the time of the exchange, inherent in the shares received on such exchange. ...

Regarding when the amount of the credit reduced the ACB of the eligible investments pursuant to s. 53(2)(k), CRA stated: According to the CRA's longstanding position, a tax credit or reduction in the calculation of tax- which is not applied to reduce instalments payable by the taxpayer … is considered to have been received, where all the conditions for obtaining it have been satisfied, at the earliest of the following times: when it reduces the tax payable for a taxation year; at the time it is paid if it allows for or increases a tax refund. In view of the foregoing, where … a qualified investor attaches the prescribed Documents to the tax return that must be filed for a taxation year … in order to claim an amount in respect of the CSEQ, and the amount of the tax credit is less than the balance of tax payable for the year, the CRA is of the view that the CSEQ is received or is entitled to be received on the date of filing of the tax return. … … [T]he qualified investor will be entitled to receive the unused portion of the CSEQ … when the qualified investor files a carryover request, on the date the carryover request is filed. ...

In response to queries as to the treatment of the free housing provided during the period that the individual was pastor, and of that for the several months following when another individual had been retained as pastor before the individual moved out, as well as to the tax treatment of voluntary contributions from members and as to the availability of the clergy residence deduction, CRA stated: 2009-0350821E5 … deals with a situation similar to yours and … seems to answer your questions …. ...

After referring to s. 123.7 et seq. pf the Quebec Companies Act (providing inter alia that “A company is bound by any deed performed in its interest before its constitution provided it ratifies the deed within 90 days after its constitution”), the Directorate stated: Where there is no legislation similar to the Quebec Companies Act, the Canada Revenue Agency ("CRA") will normally accept newly incorporated corporation recognizing transactions prior to its incorporation if the … conditions, as set out in … IT-454 [para. 3] are met …. ... B intended, when entering into the agreements with these two parties, to form Company D nor that the latter was the entity that was to deduct the fees. … With respect to the fees paid to Advisor B, the situation is, in our view, somewhat different because, based on the facts you have provided, Corporation D was formed as soon as the mandate was granted to Advisor B. ...

However, Art. 10(7) denied Treaty benefits to a resident if “one of the main purposes of any person concerned with … [a] transfer of the shares … or with the establishment … of the person that is the beneficial owner of the dividend, is for the resident to obtain the benefits of this Article.” ...

Accordingly … the provision of benefit coverage to non-unionized employees, in and of itself, would not disqualify the trust as a HWT. … [T]he provision of benefit coverage to retired employees or non-employees would not disqualify a trust as a HWT where the underlying plan or policy (i.e., a GSAIP, PHSP, or GTLIP) allows for the provision of benefit coverage to such individuals. … [A] GTLIP may only provide benefit coverage to current and former (including retired) employees. … …Folio S2-F1-C1 … clarifies that a trust funded only with contributions made by employees or an employee union would not qualify as a HWT. However … there is no explicit requirement that an employer be legally obligated to make contributions in respect of each plan or policy administered by a HWT. [W]here is it established that retired employees may be provided benefit coverage through a GSAIP, PHSP, or GTLIP, and none of the participating employers have a legal obligation to pay any premiums or contributions in respect of the particular plan or policy, it would appear permissible for a HWT to administer such a plan or policy provided that the trust also administers other employer-funded plans or policies. … A HWT may administer a plan that offers drug and alcohol rehabilitation services, provided the plan qualifies as a PHSP. … [A] plan that otherwise meets all of the conditions in paragraph 3 of … IT-339R2 … is considered a PHSP as long as all of the expenses covered under the plan are medical or hospital expenses (“medical expenses”) or expenses incurred in connection with and within a reasonable time period following a medical expense, and all or substantially all (generally 90% or more) of the premiums paid under the plan relate to the coverage of medical expenses that are eligible for the medical expense tax credit (“METC”). ...

In confirming that Canco is still required to issue T4s to them, and after referring to s. 153(1)(a) and Reg. 200(1), CCRA stated: [I]t is not necessary for the person paying the salary or wages be the employer of the taxpayer to whom the salary is paid (see, inter alia, Coopers & Lybrand …) or for the taxpayer to be taxable in Canada or resident in Canada. … [T]he amounts paid to the Employees appear to constitute salaries or wages within the meaning of subsection 248(1). ...