Search - 报销 发票日期 消费日期不一致

. … [(b)] [T[he total of the dividend referred to in subsection 84(3) would technically be deemed to be proceeds of disposition pursuant to paragraph 55(2)(b). That said, the inclusion in Holdco's CDA of the non-taxable portion of the capital gain resulting from the redemption of the shares of the capital stock of Opco would continue to occur on the disposition of those shares. … [(c)] If Holdco made a late designation pursuant to paragraph 55(5)(f) and that designation was accepted …, such designation should be taken into account for the purposes of subsection 55(2). ...

. … Since … the Royalty payments will not be remitted to or received in the UK and accordingly are not taxable in the UK, X will not be entitled to the benefits of Article 12(2) …. ...

CRA noted that although the freeze shares likely would not satisfy the test in Reg. 6205(2)(a)(ii)(A)(III) “since the children do not necessarily deal at arm's length with their uncles,” the test in Reg. 6205(2)(a)(ii)(A)(II) likely would be satisfied, given inter alia that s. “251(1)(b) … deems a personal trust not to deal at arm's length with a taxpayer where the taxpayer or a person with whom the taxpayer does not deal at arm's length would be beneficially interested in the trust” under a modified reading of s. 248(25), stating: [E]ach of the brothers is related to his wife and the wives of his brothers. ... Each of the trusts is therefore deemed not to deal at arm's length with each of the brothers who hold the freeze shares. … [E]ven if the wives were not beneficiaries of the trusts … since the brothers are related, each of the brothers would not be dealing at arm's length with the trusts in which one of his brothers is beneficially interested and would not be dealing at arm's length with the trust in which his children are beneficially interested. ...

CCRA responded: [I]n Situations 1 and 2 … the casual worker will be able to benefit from the OETC only to the extent that the employment relationship with Canco is maintained during the periods when the casual worker is back in Canada. … [I]t is irrelevant whether or not the casual worker is scheduled to return to work abroad upon return to Canada.... [Re] Situations 3 and 4 … the issuance of terminations by Canco in respect of the period during which the casual workers are in Canada would have the effect of terminating the employment relationship between those employees and Canco during that period. ...

After noting that “under … clause 120.4(1.1)(d)(i)(B) … an amount derived directly or indirectly from a business includes an amount that arises in connection with the ownership or disposition of an interest in the shares of … the corporation that carries on the business, that is, Opco,” CRA indicated that in Year X4, that the specified individual would not be eligible for the excluded share exception respecting a dividend from Investco since, for the last taxation year of Investco, it derived, directly or indirectly, income from a related business in respect of the specified individual by receiving dividends from Opco and also by realizing a capital gain on the Opco share sale (and similarly, in Year X3, dividends were received by Investco in its previous year from the related business). ...

CRA responded: [P]aragraph (c) … will … be satisfied since the related business (i.e. the business carried on by Partnership AB) will also constitute the business of the Partnercos. ... B other than a business of the Partnercos. … Under the assumption that the conditions in paragraphs (a) and (b) of the excluded shares definition are also satisfied, the shares held by Mrs. ...

CRA indicated that the expression “derived directly or indirectly” in the “excluded business” definition had an expansive meaning – and also referred to the expansion of this expression in s. 120.4(1.1)(d). After referring to s. 120.4(1.1)(d)(ii), it added: [T]o the extent that it could be determined that the amount in question was derived from the investment business carried on by ABC Inc., that amount could not constitute an "excluded amount" by virtue of subparagraph (e)(ii) of the definition …. Turning to the “for the year” branch of (e)(ii) of the “excluded amount” definition, it stated: [I]t would not be possible to consider that an amount distributed by a corporation in a year subsequent to the disposal of the activities of the business is derived from that business for the year. … [S]ince the construction business was not carried on in the year in which the dividend was received by Mr. ...

After noting that the members were “employees” by virtue of holding offices, that the members' constituency offices could be their ordinary place of employment, and that s. “6(1)(b)(vii) … specifically excludes from income reasonable travel allowances, namely all amounts received by an employee from the employer for travelling away from the municipality (and the metropolitan area, if there was one) where the employer’s establishment, at which the employee ordinarily worked, was located,” CRA stated: An allowance for accommodation expenses will not be considered reasonable … if it does not represent an estimate of the cost of accommodation that may be incurred by the employee during the travel that generated entitlement to the allowance. ... Whether the allowance is reasonable with respect to Members who maintain a principal residence more than XXXXXXXXXX.kilometres from the [City] would need to be assessed on a case by case basis …. ...

Use it or lose it model – the HCSA does not permit the carry forward of unreimbursed eligible medical expenses or unused credits 2. Carry-forward of credits – the HCSA permits the carry forward of unused credits to the next plan year (i.e., a period not exceeding 12 months) 3. Carry-forward of expenses – the HCSA permits the carry forward of unreimbursed eligible medical expenses to the next plan year (i.e., a period not exceeding 12 months). ...

. … In light of these statutory duties and obligations, it is our view that the central management and control of a TFSA trust rests with and is exercised by the TFSA trustee and that the TFSA trust is considered to reside in the province where the TFSA trustee factually exercises that function. … In a situation where the level of involvement of an agent in the administration of a TFSA trust is such that the trustee would be considered to exercise the central management and control of the trust through the agent at the location of the agent’s place of business that serves the TFSA trust and holder, the TFSA trust would be considered to reside in the province in which that place of business is located … [W]e would expect this to be the case in common arrangements involving registered plans where the administrative and investment functions of the plan are largely delegated by the plan trustee to a Canadian-regulated investment firm under an agency agreement. ...