Search - 报销 发票日期 消费日期不一致

. … [T]his allowance is deemed not to be reasonable under subparagraph 6(1)(b)(x) because the use of the vehicle is not determined solely on the basis of the number of kilometres driven to perform the duties of the employment. ...

The effect of C of the FAPI formula was that the OIFP rules generated FAPI to CFA, and Canco then picked up its share of such FAPI – and this combined operation of the FAPI and OIFP rules was not affected by dividends paid by FA to the CFA (inter-FA dividends are excluded form FAPI) nor was it affected by any dividends paid by CFA to Canco. ...

22 April 2024- 9:45pm CRA indicates that worker’s compensation received by an estate was includible in its income Email this Content CRA indicated that since s. 56(1)(v) requires an income inclusion for "compensation received under an employees’ or workers’ compensation law … of a province in respect of an injury,” compensation received by the estate of an injured (and then deceased) worker pursuant to the Ontario Workplace Safety and Insurance Act was includible in its income (although there was a deduction in computing taxable income pursuant to s. 110(1)(f)(ii).) ...

13 May 2024- 11:40pm CRA comments on the situation of a registrant selling through a distribution platform operator who insists on being a billing agent for GST/HST purposes Email this Content A registered individual who sold coins and monetary collectibles through a distribution platform operator was informed by the operator, after the introduction of the s. 211.23 distribution platform operator rules, that it would now be accounting for the GST/HST as a billing agent on the individual’s behalf, for all sales of taxable goods made within Canada through its platform – to which the individual protested that such an arrangement was not authorized or necessary. ...

Regarding the gift, CRA noted that although s. 69(1)(c) deemed the building’s cost to the resident to be its FMV of $1.4 million, the ½ step-up rule in s. 13(7)(e)(ii) reduced its capital cost to $1.2 million, so that the starting UCC of the building would also be that amount. ...

Summary of 7 May 2024 CALU Roundtable Q. 4, 2024-1007061C6 under s. 118.1(1) – total charitable gifts. ...

CRA confirmed that the effect of this TOSI exclusion in the computation is that if the only reason that there was an excess of Part I taxes over AMT in the subsequent year was because of TOSI tax, no application of the AMT carryforward could occur in that year – even if the reason for the AMT carryforward amount was the realization of TOSI in the earlier year. ...

28 July 2024- 10:43pm CRA finds that guaranteed salary payments received by a US-resident member of a Canadian team while not in Canada were not taxable in Canada Email this Content A resident of the US, who had entered into a 6-year employment contract with a Canadian team, suffered a serious injury in the 3 rd season but, pursuant to a guaranteed payment clause in his contract, continued to receive full salary for the remaining term of his agreement notwithstanding that he ceased playing for that team – and was released by that team, and hired by a US team in the 5 th season. ...

Summary of 2 April 2024 External T.I. 2024-1005231E5 under s. 118.1(1) – total charitable gifts. ...

Summary of 2022 Ruling 2022-0929431R3 F under s. 248(1) – corporation. ...