Search - 报销 发票日期 消费日期不一致

. … [I]t is necessary to look for the presence of a certain number of supervisory indicators … including … mandatory presence at a workplace, more or less regular work assignment, imposition of rules of conduct or behaviour, requirement for progress reports and control of the quantity or quality of work performed. … [I]t would appear that the relationship between the medical residents and the health care facility is one of employer-employee. ...

22 September 2010 External T.I. 2010-0373041E5 F- Résidence principale-- summary under Paragraph (e) Summary Under Tax Topics- Income Tax Act- Section 54- Principal Residence- Paragraph (e) holding land within ½ hectare area under separate title does not preclude exemption applying to such adjacent land The correspondent sold two pieces of land adjacent to the land on which the individual’s principal residence was located to an arm’s length purchaser that, together with the retained land, totaled less than one-half hectare. CRA stated: Fourt … held … that the mere fact of holding separate title to land adjacent to the title to the land subjacent to the housing unit does not preclude the entire area not exceeding one-half hectare from qualifying for the principal residence exemption to the extent that the facts demonstrate that the immediately contiguous land may reasonably be regarded as contributing to the use and enjoyment of the housing unit as a residence. If that is your case, you may have disposed of only part of a property that qualifies as your principal residence and you may be able to designate the land as your principal residence …. ...

2 June 2010 External T.I. 2009-0343381E5 F- Frais de préposé aux soins-- summary under Paragraph 118.2(2)(b) Summary Under Tax Topics- Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(b) behavioural and cognitive therapy of autistic child 35 hour per week likely was not “care” A mother of an autistic child, who qualifies for the credit for mental impairment in subsection 118.3(1), hired an applied behaviour analysis therapist to intellectually stimulate her child, and who cares for the child 35 hours a week, using an individual analysis teaching methodology to stimulate cognitive skills on a daily basis and increase the child’s autonomy – as well as applying behavioural strategies. CRA stated: [Such] expenses … cannot be characterized as for "care" within the meaning of paragraph 118.2(2)(b) since what is involved is more a matter of there being a learning endeavour in order to meet the personal needs of the person with an impairment than of assisting that person in daily activities that the person cannot perform on the person’s own because of the person’s impairment. However … if the therapist's expenses satisfy all the conditions of application of one of paragraphs 118.2(2)(a), (e), (I.9) or (I.91), the therapist's fees could then give rise to an entitlement to the tax credit …. ...

X in the hypothetical situation …. The inapplicability of this provision arises from … the terms of the loan [being] determined independently of the terms of the trust indenture, as confirmed … in Howson …. ...

Before finding that these premiums were not deductible in computing his income from a business, CRA stated: Where an insurance broker, who is self-employed, receives a commission from the sale of a life insurance policy owned by him …CRA … is generally of the opinion that this income does not have to be included in the calculation of the broker's business income as long as the broker is required to pay the premiums relating to the policy. ... Notwithstanding our position stated above, we are of the view that … the commission received or receivable could be considered taxable … where the amount of the commission is substantial. … Thus, because of the amounts of commissions received, it is likely that they will have to be included in the broker's income for the year in which they are received. ...

Therefore …the employee was required to include in her employment income … under subsections 6(3) and 5(1), all amounts [so] received …. …[I]f the employee reimburses in 2010 the balance owing … in respect of the deferred salary leave plan, she could take the deduction under paragraph 8(1)(n) in computing her income for 2010. … [S]uch a deduction would be limited to the amount advanced and paid during the period of deferred salary leave, which had already been included in her income. ...

25 April 2008 External T.I. 2008-0274401E5 F- Crédit d'impôt pour enfant-- summary under Paragraph 118(1)(b.1) Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b.1) meaning of "ordinarily reside" and "throughout the … year" Regarding a query as to the meaning of "ordinarily reside" and "throughout the … year" in s. 118(1)(b.1), CRA stated: Thomson … held that a person is ordinarily resident at the place where in the ordinary course of his life he regularly, normally or customarily lives. … [S]ubsection 118(9.1) states that in the case of a child who in a taxation year is born, adopted or dies, the reference to “throughout the taxation year” in subparagraph 118(1)(b.1)(i) is to be read as a reference to “throughout the portion of the taxation year that is after the child’s birth or adoption or before the child’s death”. ...

. … There may, however, be situations where no period of service is taken into account for the purpose of determining the benefits payable … for example, in the context of a long-term disability insurance plan whose coverage comes into effect when the employee is hired and whose benefits depend on the employee's annual salary at the time the benefit period begins. ... If, at that time, the Status Indian's employment income is 40% exempt, then this percentage will also apply to disability insurance benefits. … [T]here may be situations where extenuating circumstances may make it appropriate to consider a longer period …. ...

After referencing the general principle that “interest expense on borrowed money used to make an interest-free loan … may be deductible … where the facts disclose that the money was borrowed for an indirect current use whose purpose was the earning of income from a business or property,” CRA stated: The CRA generally agrees that this is the case where, firstly, the interest-free loan affects the corporation's capacity to earn income and, furthermore, the interest-free loan is granted to a corporation by its sole shareholder or, if there are several shareholders, each shareholder has granted an interest-free loan to the corporation in proportion to the shareholder’s interest in the corporation. ... In this regard, the principles followed in … Canadian Helicopters … could be useful. ...

On the facts …, we are of the opinion that the Corporation was entitled to receive the life insurance proceeds in … the year of Individual's death. The capital sum insured … can therefore be considered to be an amount of principal owed to the Corporation … on which the Court awarded interest under article 1619 C.C.Q. ...