Search - 报销 发票日期 消费日期不一致

. … The Queen v. Diversified Holdings Ltd., [1997] 2 C.T.C. 263 (F.C.A.)… dealt similarly with this issue. ...

11 June 2013 External T.I. 2013-0484781E5 F- Établissement domestique autonome-- summary under Paragraph 118(1)(b) Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(1)- Paragraph 118(1)(b) contributing to the expenses of the owner and co-occupant does not qualify In finding that a single mother with minor children who lives with her parents and contributes to some expenses incurred by her parents in relation to the home could not receive the wholly dependent person credit, CRA stated: If the individual is not the owner or renter of a self-contained domestic establishment (or co-owner or co-renter) but contributes only to certain expenses of another person who maintains a self-contained domestic establishment … the individual does not maintain a self-contained domestic establishment. ...

See summary under s. 233.3 – "specified foreign property." ...

. … Therefore…two separate penalties could be assessed under paragraph 162(7.01)(a)…. ...

CRA indicated that the interpretation of the term "gift inter vivos " is not a tax issue but a matter of provincial private law, stating that in the absence of an express contrary provision or sham, "the legal relations created by the parties must be respected in tax matters. ...

CRA responded that, in these circumstances “the annuitant receives a benefit which is conditional on the existence of the RRSP trust as provided in paragraph (a) of the definition of advantage,” and that “as provided in paragraph 207.05(2)(a) … where the advantage is a benefit, the tax payable in respect of that benefit is the fair market value of the benefit.” ...

19 March 2014 External T.I. 2014-0522671E5- HK Pension and Tax Treaty-- summary under Subparagraph 56(1)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(1)- Paragraph 56(1)(a)- Subparagraph 56(1)(a)(i) Hong Kong pension received by Canadian resident S. 56(1)(a)(i) of the Act extends to benefits from a foreign pension plan that are attributable to services rendered while the individual was not a resident of Canada – so that periodic amounts and a lump sum payment from a Hong Kong pension plan of a former Hong Kong government employee who subsequently became a Canadian resident were taxable in Canada. ...

30 October 2013 External T.I. 2013-0500831E5 F- Frais de bureau à domicile-- summary under Subsection 8(13) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(13) inapplicable where corporation uses its individual shareholder's office After noting that “Form T2200 must generally be completed by an employer where an individual, under his or her employment contract, is required to pay certain expenses to earn income from an office or employment,” CRA indicated that where a corporation is using an office in its individual shareholder’s home, because the “person who uses the workplace in this situation is the corporation … Form T2200 cannot be completed.” ...

. … [F]or the purposes of subsection 136(2), the definition of member is determined according to the law under which the cooperative corporation was formed, as well as by the charter, articles or by-laws. ...

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