Search - 报销 发票日期 消费日期不一致

. … Insofar as the shares…of Holdco were not received…as substituted property…[in Scenario 1] Holdco would be deemed by virtue of paragraph 88(1)(b) to dispose of the shares…of Opco at the moment of the dissolution of Opco, being within the Period. Therefore, neither Brother A nor Holdco was the owner of substituted property at the end of the Period. … Scenario 2: …[W]here the particular requirements of paragraphs 5 and 9 of…IT-126R2 are satisfied and the capital loss sustained by Brother A is a genuine economic loss and not a theoretical or artificial loss…Holdco would be deemed to dispose of the shares...of Opco at the time of the liquidation, being before the end of the Period. ...

[R]ulings relating to paragraph 20(1)(c)… have been issued in respect of interest on debt, the terms of which included a mandatory conversion feature… [where] the triggering events … were considered to be remote …. ...

. … [A] failure to report income as required, and false statements or omissions, in respect of prescribed reporting requirements may result in substantial penalties under section 162 or 163. ... See summary under s. 142.2(1) – financial institution. ...

. … Respecting your last question, the described acquisition of the shares … of Opco by A, B and C and would establish respective interests of 31%, 14%, 16% and 39%. ...

. … However, as the additional payment is not determined at the time of the redemption of the shares… it should not be included in the income of the taxpayer in the year of the redemption as part of the amount paid under subsection 84(3)….Rather, the CRA…[will] tax the additional payment pursuant to the general rules with respect to the dividends, that is, to tax such amount at the time it is received. … [T]here would be no interest with respect to the income tax computed on that additional amount if the income tax is paid in a timely manner pursuant to the Act and if any instalment computed under the Act with respect to the income tax for the year of the receipt was remitted on time. ...

. … However, as the additional payment is not determined at the time of the redemption of the shares… it should not be included in the income of the taxpayer in the year of the redemption as part of the amount paid under subsection 84(3)….Rather, the CRA…[will] tax the additional payment pursuant to the general rules with respect to the dividends, that is, to tax such amount at the time it is received. … [T]here would be no interest with respect to the income tax computed on that additional amount if the income tax is paid in a timely manner pursuant to the Act and if any instalment computed under the Act with respect to the income tax for the year of the receipt was remitted on time. ...

CRA responded (TaxInterpretations translation): … Scenario 1… [T]he condition provided in paragraph 74.4(4)(a) would not be satisfied by reason of the shares in the issued share capital of Opco not being held by Trust but rather by Holdco. …[T]his situation could be corrected if Trust, rather than Holdco, subscribed for the new common shares in the capital of Opco. … Scenario 2 …[T]he designated person would have two interests in Opco 2…. ...

After noting that "paragraph 107(1.1)(b) would not deem the cost of the interest in the Trust of the estate to be nil because it would acquire the interest from a person who was the beneficiary immediately before such acquisition," and that under s. 108(1) – "cost amount" – (a), "the cost amount of the [estate's] interest in the Trust was deemed to refer to the cost amount, immediately before the distribution, of each of the properties distributed to the beneficiary," CRA stated (TaxInterpretations translation): …as in this case, the cost amount of the Property to the Trust would correspond to the cost amount to the estate of the capital interest in accordance with subsection 108(1), the application of paragraph 107(2)(b) would ensure that the cost of the property to the estate would be equal to the ACB of its capital interest, and thus, generally, to its cost determined in accordance with paragraph 70(5)(b). ...

. … [I]t may be arguable that if all the employees have comparable skills, then since 5% of the services provided by Foreign Affiliate during a particular period of time are performed by the seconded employees of Canco, only 5% of the income earned by Foreign Affiliate in respect of the services provided during that period of time will be recharacterized as FAPI pursuant to subparagraph 95(2)(b)(ii)… Q. 2 Response [no FAPI if no actual or imputed mark-up] If…Canco is simply reimbursed for the cost of remuneration paid to the…seconded [employees]…, provided the reimbursement represents arm's length compensation to Canco, … a seconded employee would be seen as providing services on behalf of Foreign Affiliate only…[so that]… the activities of the employees would not be seen as comprising part of the business activities of Canco. ...

. … If this were the case…it would be reasonable to consider in this hypothetical alternative that the income earned or realized that contributed to the hypothetical capital gain on the class B shares was equal to half of the Opco safe income [thereby producing the same result as in Alternative 1]. … The dividend of $1M would normally reduce the subsequent safe income on hand. ...