Search - 报销 发票日期 消费日期不一致

13 January 2005 External T.I. 2004-0097911E5 F- Crédit d'impôt pour études-- summary under Qualifying Educational Program Summary Under Tax Topics- Income Tax Act- Section 118.6- Subsection 118.6(1)- Qualifying Educational Program education credit unavailable where the course consisted of discrete 4-day sessions separated by a month or more – but tuition credit may be available An organization offers courses, for a specific training program, that are offered in six full 4-day sessions (32 hours) in the months of February, March, May, September, October and December. CRA stated: [T]he program could not be a qualifying educational program or a specified educational program since the weeks of instruction are not consecutive. … [T]he educational institution may use the T2202A certificate or an official receipt to record the tuition fees paid. ...

X's estate,” CRA went on to state: [S]ubsection 70(5.2), which sets out the rules applicable where a taxpayer who owns a Canadian resource property dies in a taxation year, would not be applicable … since it is our position that Mr. X's interest in SENC would not constitute a "Canadian resource property" …. ...

CCRA responded: Generally speaking … a conventional 30- or 60-day survivorship clause in a will will not, in and of itself, prevent the application of subsection 70(6) if the surviving spouse survives the testator beyond the period provided for in that clause. On the other hand … the provisions of subsection 70(6) will not apply if the beneficiary spouse does not survive the testator within the period provided for in the survivorship clause (i.e. 30 or 60 days, as the case may be), since under a survivorship clause the legacy would be cancelled retroactively in favour of another person. ...

20 June 2001 External T.I. 2001-0086505 F- RPEB- MONTANTS PERDUS-- summary under Employee Profit Sharing Plan Summary Under Tax Topics- Income Tax Act- Section 144- Subsection 144(1)- Employee Profit Sharing Plan payment to the employer of amounts forfeited by the employee could deny EPSP status After indicating that where the employee forfeits a conditional allocation of shares and remains a beneficiary under the EPSP, s.144(9) will not apply, CCRA stated: For an arrangement to be an EPSP as defined in subsection 144(1), the arrangement must, among other things, provide that payments to the trust by the employer are to be "computed by reference to … profits" and that the amounts so paid are to be held and invested for the benefit of the employees who participate in the EPSP. … [A] plan that allows amounts forfeited by a beneficiary to be paid to the employer could result in the plan not being an EPSP. ...

However, the Canada Customs and Revenue Agency is prepared to administratively apply the following algebraic formula to determine which portion of the capital loss should be denied under subsection 40(3.4) of the Act: DL = (least of S, P, and B) / S x L where DL is the amount of loss deemed to be nil; S is the number of items disposed at that time; P is the number of items bought in the 60 day period; B is the number of items left at the end of the period; and L is the loss on the disposition as otherwise determined. ...

17 July 2001 External T.I. 2001-0068355 F- DEDUCTION D'UN BONI A UN EMPLOYE-- summary under Subparagraph 40(1)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(a)- Subparagraph 40(1)(a)(i) bonus paid to manage investments would not be a disposition expense Regarding whether a performance bonus paid to an employee based on the appreciation in value of a capital property that the employer disposed of would be deductible from the proceeds of disposition, CCRA referred to that statement in Avis Immobilien that the “words ‘outlays and expenses... made... for the purpose of making the disposition...’ in paragraph 40(1)(a)(i) … mean those made "for the immediate or initial purpose of" making the disposition and not for the eventual or final goal which the taxpayer may have in mind,” and then stated: [W]e find it difficult to conclude … that a bonus paid to manage investments would be made for the disposition. ...

14 January 2002 External T.I. 2001-0114035 F- ECHANGE D'ACTIONS ET PARAGRAPHE 9001(2)-- summary under Paragraph 9001(2)(a) Summary Under Tax Topics- Income Tax Regulations- Regulation 9001- Subsection 9001(2)- Paragraph 9001(2)(a) shares will remain prescribed shares if the corporation ceases to be a QSBC after one year CCRA stated: Paragraph 9001(2)(a) … provides that a share of the capital stock of a corporation is a prescribed property of a taxpayer if, immediately after the time at which the taxpayer acquired the share, the corporation was a qualified small business corporation, and the corporation continued to be a qualified small business corporation for one year after that time. If the corporation ceases to be a qualified small business corporation after the one-year period following the time at which the taxpayer acquired the share, we are of the view that the share will remain a prescribed property, within the meaning of subsection 9001(2) …. ...

CCRA stated: [T]he proportions referred to in paragraph 7000(1)(b) … should be determined, for a specific taxpayer, by considering all payments that the issuer of the obligation is required to make after that taxpayer has acquired the obligation. Consequently, a second holder of a bond will not automatically be subject to the rules in paragraph 7000(1)(b) … solely because that holder was not entitled to receive the interest payable under the bond before acquiring it from the first holder. ...

In addition, where a user has been referred to a family-type resource or an intermediate resource by a "public institution" under [such] Act … part of the user’s contribution may also constitute such a benefit. This would be the case, for example, for any portion of a user's contribution that comes from the guaranteed income supplement or spouse's allowance paid in accordance with the Old Age Security Act or that comes from amounts of last-resort financial assistance paid under the [Quebec] Employment Assistance Program …. ...

CCRA responded: [T]o the extent that the Trust constitutes a testamentary trust … it will cease to exist only when all of its assets have been distributed to the beneficiaries. There is no provision in the Act regarding the duration of a testamentary trust. … [W]e refer you to Articles 1271 and 1272 of the CcQ, which provide for a maximum term of one hundred years for a personal trust such as the Trust. ...