Search - 报销 发票日期 消费日期不一致

PRINCIPAL ISSUES: whether revisions to proposed transactions would have any impact on rulings given POSITION: no REASONS: revisions are inconsequential XXXXXXXXXX 2005-016314 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling No. 2005-013289 [] This is in reply to your letter of XXXXXXXXXX wherein you advised of us certain amendments to the proposed transactions described in advance income tax ruling 2005-013289 [2005-0132891R3] (the “Ruling Letter”) that was issued on XXXXXXXXXX, 2005. ...

Subsection 248(1) defines “salary or wages” as “... the income of a taxpayer from an office or employment as computed under subdivision a of Division B of Part I...”. ...

Reasons: See Q.13 of file # 5-2830 and IT-508R, Death Benefits. Subsection 248(1) of the Act defines death benefits. ...

Dans le cadre de la partie "Redémarrage" de l’Initiative, les bénéficiaires admissibles recevront une avance en espèces à justifier pouvant s'élever à 5 000 $ chacune, pour les aider à satisfaire à leurs besoins financiers immédiats. ...

(It should be noted that these questions were submitted for the 1993 CPTS Conference but were not answered at that time; the response to the first question is identical to that prepared at that time- see memo dated December 7, 1993, file # 931692.) ...

Subsection 118.6(2) of the Act reads, in part, as follows: "For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted an amount determined by the formula A x $60 x B (...)" ...

XXXXXXXXXX included a long term disability insurance plan which provided for the payment of benefits (66 2/3 % of certain income of the disabled individual at the time of the disability) in respect of a disability extending beyond 6 months. ...

& 5. If it is determined that the disposition of the Property by the trust to the beneficiaries occurs before 1991, the Property will not meet the definition of principal residence since it was not held in a spousal trust. ...

VOTRE QUESTION Vous nous demandez si "dans l'éventualité où une fiducie discrétionnaire réalisait un gain en capital, (...) les bénéficiaires du revenu seulement (et non les bénéficiaires du capital) devraient être inclus dans le dénominateur prévu au paragraphe 2800(3)f) du Règlement de l'impôt sur le revenu," dans certaines circonstances particulières. ...

The Queen, 84 DTC 6525, where it was stated: ".... it is a rule of construction that, where in the same Act, and in relation to the same subject matter, different words are used such choice of different words must be considered intentional and indicative of the change in meaning or a different meaning. ...