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Conference summary
25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6 - Curr Use & 95(2)(a)(ii)(B) & (D) -- summary under Subclause 95(2)(a)(ii)(D)(I)
25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6- Curr Use & 95(2)(a)(ii)(B) & (D)-- summary under Subclause 95(2)(a)(ii)(D)(I) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(2)- Paragraph 95(2)(a)- Subparagraph 95(2)(a)(ii)- Clause 95(2)(a)(ii)(D)- Subclause 95(2)(a)(ii)(D)(I) acquisition of shares that were not excluded property qualified under current use test FA Finco (a foreign affiliate of Canadian Parent) lends to FA Holdco (a Delaware subsidiary of Canadian Parent), which uses the borrowed money to acquire all of the shares of FA Target, which are not excluded property. ...
Conference summary
25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6 - Curr Use & 95(2)(a)(ii)(B) & (D) -- summary under Subclause 95(2)(a)(ii)(D)(III)
25 November 2021 CTF Roundtable Q. 15, 2021-0911921C6- Curr Use & 95(2)(a)(ii)(B) & (D)-- summary under Subclause 95(2)(a)(ii)(D)(III) Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(2)- Paragraph 95(2)(a)- Subparagraph 95(2)(a)(ii)- Clause 95(2)(a)(ii)(D)- Subclause 95(2)(a)(ii)(D)(III) in light of the current-use test, borrowed money used to acquire shares that were not excluded property could satisfy s. 95(2)(a)(ii)(D) FA Finco (a foreign affiliate of Canadian Parent) lends to FA Holdco (a Delaware subsidiary of Canadian Parent), which uses the borrowed money to acquire all of the shares of FA Target, which are not excluded property. ...
Technical Interpretation - External summary
4 March 2025 External T.I. 2025-1053731E5 - DOF Explanatory Notes on Subsections 87(8.4) & (8.5) – Inconsistent Statement -- summary under Subsection 87(8.4)
4 March 2025 External T.I. 2025-1053731E5- DOF Explanatory Notes on Subsections 87(8.4) & (8.5) – Inconsistent Statement-- summary under Subsection 87(8.4) Summary Under Tax Topics- Income Tax Act- Section 87- Subsection 87(8.4) the Explanatory Notes on s. 87(8.4) partially conflated it with s. 87(8) The Explanatory Notes to ss. 87(8.4) and (8.5) provide: New subsections 87(8.4) and (8.5) allow taxpayers to elect for dispositions of taxable Canadian property (“TCP”) that is shares of a corporation or an interest in a partnership or trust to occur on a tax-deferred (“rollover”) basis, where the disposition results from a foreign merger that meets certain conditions. ...
Conference summary
18 June 2015 STEP Roundtable Q. 2, 2015-0572091C6 - 2015 STEP Q2 Meaning of Graduated Rate Estates -- summary under Graduated Rate Estate
18 June 2015 STEP Roundtable Q. 2, 2015-0572091C6- 2015 STEP Q2 Meaning of Graduated Rate Estates-- summary under Graduated Rate Estate Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Graduated Rate Estate one estate even if multiple wills (see also summary of initial response at 19 June 2015 STEP Roundtable, oral Q.2(a)) If an estate for a deceased who passed away after 2015 is under administration in its first 36 months, will it be considered a graduated rate estate in its entirety, even if there are two wills. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subsection 146.2(6)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subsection 146.2(6) Summary Under Tax Topics- Income Tax Act- Section 146.2- Subsection 146.2(6) Option trading and short selling 1.90 As discussed in ¶ 1.41 and ¶ 1.46, where a registered plan engages in certain option writing strategies or foreign exchange trading, it may be considered to be carrying on a business. ... Note that, because the restriction on borrowing for TFSAs (discussed in ¶ 1.83) applies to any property not just money, a short sale within a TFSA is effectively prohibited. 1.91 The decision in Prochuk v The Queen, 2014 TCC 17, 2014 DTC 1050 held that trading in a registered plan is not a relevant factor in determining whether a taxpayer is carrying on a trading business outside of the plan. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph (a)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 204- Qualified Investment- Paragraph (a) Digital currency and FX contracts excluded 1.12... ... While such a deposit is generally not a qualified investment, the CRA will not apply the adverse income tax consequences described in ¶ 1.69- 1.80 if the deposit is left with the broker for no more than a few days. FX qualifies as money 1.46 Foreign currency is generally a qualified investment, as discussed in ¶ 1.12 [re money]. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph (d)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph (d) Summary Under Tax Topics- Income Tax Act- Section 204- Qualified Investment- Paragraph (d) Listing must be unconditional 1.20 In a new public issue of securities, the listing of the securities may be delayed for a short period of time pending fulfillment of certain conditions. ... Other FX contracts not qualified 1.46 Foreign currency is generally a qualified investment, as discussed in ¶ 1.12. Foreign exchange contracts that are listed on a designated stock exchange are also qualified investments if the holder’s risk of loss does not exceed the holder’s cost (see ¶ 1.16). ...
Folio Summary
S3-F6-C1 - Interest Deductibility -- summary under Payment & Receipt
S3-F6-C1- Interest Deductibility-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt Capitalization of interest not treated as payment thereof 1.83 In circumstances where accrued interest is added to the outstanding principal amount of an existing loan resulting in a new obligation or novation, an interest payment will not be considered to have been made. ...
Folio Summary
S3-F10-C1 - Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Paragraph 4900(1)(j)
S3-F10-C1- Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Paragraph 4900(1)(j) Summary Under Tax Topics- Income Tax Regulations- Regulation 4900- Subsection 4900(1)- Paragraph 4900(1)(j) Acquisition of real estate on default 1.34 Real or immovable property is not a qualified investment for a registered plan. ... In this case, the CRA will not apply any adverse tax consequences (as described in ¶ 1.69- 1.80) provided the property is offered for sale under reasonable conditions and sold within one year. ...
Folio Summary
S3-F10-C3 - Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs -- summary under Subparagraph (a)(v)
S3-F10-C3- Advantages – RRSPs, RESPs, RRIFs, RDSPs, FHSAs and TFSAs-- summary under Subparagraph (a)(v) Summary Under Tax Topics- Income Tax Act- Section 207.01- Subsection 207.01(1)- Advantage- Paragraph (a)- Subparagraph (a)(v) 3.12 Fee waivers, preferential pricing, bonus interest and other promotional incentives offered by financial institutions typically satisfy one or more of the exceptions in (a)(i), (ii) and (v), e.g.: Example 3 A financial institution offers a free tablet to new clients who open a TFSA or RRSP and maintain a minimum account balance of $10,000 for at least six months. ... Example 5 A credit union waives the monthly fee for chequing accounts for customers who have at least five products (RRSPs, RRIFs, RESPs, RDSPs, and TFSAs) with it – there is no specified minimum balance. ...