Search - 报销 发票日期 消费日期不一致

CRA stated: Where, in a taxation year of an estate, the estate receives [such] an amount … and subsequently transfers it to its beneficiaries, the estate must include the amount received and may deduct the amount transferred in computing its income for that taxation year pursuant to paragraphs 56(1)(a) and 104(6)(b) of the Act, respectively. In this case, there would be no tax consequences to the estate, but rather to the beneficiaries who must include the amount transferred from the estate in their income pursuant to paragraph 104(13)(a). … Since [the estate] cannot be reopened, the amount … was received directly by the heirs. In this case, it is the heirs who must include the amount so received … in computing their income pursuant to paragraph 56(1)(a). ...

. … The amount of sales taxes paid by the charity need not be considered … nor should the amount of tips be considered. … [I]f the value of the free items given to all participants in the golf tournament, for each ticket sold, does not exceed the lesser of $75 and 10% of the ticket price, this amount will not be considered an advantage …. ...

CRA responded: … $1,000 … would be a function of the FMV of the net assets of Bco. Since Bco would have no liabilities at that time, it appears to us that the total FMV of Bco's assets would also be $1,000 immediately before the particular time. … [A] method of determining the FMV of property of a particular prescribed class based on objective data such as an independent appraisal report, a price list, a sales transaction of similar property, etc., would generally be an acceptable method. … [I]n this case the amounts established by the independent appraiser could be used as a basis for allocating the $1,000 to the various assets of Bco immediately prior to the time of the acquisition of control. ...

. … Desjardins J.A. of the Federal Court of Appeal stated that the former wording of subsection 248(3) allowed the concepts of beneficial ownership (possession, use and risk) to be applied to the leasing contracts at issue. In our view, this interpretation is contrary to Parliament's intention, which was to consider certain civil law situations equivalent to beneficial ownership in order to remedy certain problems created by the non-existence of that concept in Quebec civil law. … [T]he Federal Court of Appeal emphasized the importance of applying the Act uniformly across Canada, regardless of the legal system. The Court therefore concluded that the position in … IT-233R, as it existed at the time … applied to all taxpayers at that time. ...

CCRA indicated that s. 110.6(15)(a) would apply, stating: In the context of paragraph 110.6(15)(a) … the term "owned" refers to the person who beneficially owns the property. … Opco owns a life insurance policy on the life of Ms. ... Consequently … the shares of Opco owned by the Trust are deemed to be beneficially owned by Ms. A for the purposes of the Act …. ...

In finding that s. 248(3)(e) would deem the Opco shares to be owned by the spouse for s. 110.6(15)(a) purposes, CCRA stated: In the context of paragraph 110.6(15)(a) … the term "owned" refers to the person who beneficially owns the property. … Opco owns a life insurance policy on the life of Ms. ... Consequently … the shares of Opco owned by the Trust are deemed to be beneficially owned by Ms. A for the purposes of the Act …. ...

CCRA responded: … Firm B, cannot carry on mutual fund sales activities because this firm is not registered in group savings but only in life and health insurance. ... X as stated in Income Tax Technical News No. 22. … Mr. X cannot represent Firm A without being remunerated for the services he renders to that firm. ... X must be assessed in a manner that is reasonable in the circumstances. … … [A]n amount of commissions received by Firm A could be allocated to Firm B as compensation for services rendered by Firm B to Firm A such as, for example, the use of Firm B's client network. ...

"[T]he CCRA does not generally presume that non-arm's length relationships exist in transactions involving uncles and nephews … [although] family ties may be more likely to give rise to the existence of a non-arm's length relationship between particular persons." "[I]f … the brothers' children were to become shareholders of Opco by having their corporation systematically acquire shares from one of their uncles, instead of shares belonging to their own father, this would … have a significant impact on the question of determining whether the Purchaser and the Vendor are not dealing at arm's length with each other …." ...

. … Folio S1-F1-C1 … states that, notwithstanding several exceptions, “eligible medical expenses are not restricted to those paid in Canada or for medical services provided in Canada”. Whether ‘all or substantially all’ of the premiums paid under the … plan relate to medical expenses that are eligible for the …METC … is a question of fact and can only be determined by the insurer of the plan. ...

B could not … benefit from the rollover … because as consideration for the disposition of the shares they held in the predecessor corporations, they received, in addition to the shares of the capital stock of Amalco, consideration other than shares due to the amalgamation. … Subparagraph (b)(iii) of the definition of "disposition" in subsection 248(1) provides that a disposition of any property includes any transaction or event by which a share is converted because of an amalgamation or merger. ... B would therefore be deemed to have disposed of their shares in the capital stock of the predecessor corporations at the fair market value of such shares …. ...