Search - 报销 发票日期 消费日期不一致

B … would be deemed to be nil by virtue of paragraph 40(3.6)(a). Consequently, no amount of the Denied Loss could be attributed to Ms. A under subsection 74.2(1) …. By virtue of paragraph 40(3.6)(b), the amount of the Denied Loss … could, however, be added to … the ACB, to Mr. B, of each of the common shares of … Opco that is owned by him immediately following the disposition of such preferred shares of the capital stock of Opco. ...

CRA responded: [T]he conditions in the preamble to subsection 249.1(4) must … be … satisfied in each of the fiscal periods following that first fiscal period of the business in order for subsection 249.1(4) to continue to apply …. Among the conditions … [is that] each member of the partnership is an individual and the partnership is not a member of another partnership. … [W]hen Partnership A became a member of Partnership B, the two partnerships no longer satisfied the conditions of subsection 249.1(4) for the current fiscal period …. ...

CCRA stated: [T]he conversion or exchange rights attached to the newly acquired Class A shares … and permitting the exchange of such shares for Class B shares … would technically constitute a "right to acquire" the substituted property …. These conversion or exchange rights would therefore be deemed to be property identical to the Class B shares … previously disposed of by the Taxpayer. Consequently, the loss incurred by the Taxpayer and resulting from the disposition of the Class B shares … would be a "superficial loss" …. ...

. … While we have considered the application of subsection 245(2) in respect of the Neuman type income splitting arrangements in the past and have taken the position that GAAR does not apply, we have also specifically stated that this comment regarding the non-application of GAAR relates only to the Neuman case. ...

With a view to accessing s. 164(6), the executors retract the Class B shares – but before this occurs, Corporation redeems the Class C voting shares which, in turn, causes the Class B shares to become voting pursuant to s. 48(2) of the Quebec Business Corporations Act (a provision which effectively deems all shares to become voting whenever none otherwise has voting rights). ...

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