Search - 水晶光电 行业地位 发展趋势

Upward adjustments made as per 247(2) essentially deem the sale price – an amount that was received or receivable – to be what it would have otherwise been had the parties been dealing at arm’s length. ...

MEMORANDUM NOTE DE SERVICE DATE March 19, 2012 TO Agnes Migneault FROM Senior Appeals Officer À Senior Appeals Officer DE Income Tax Rulings Directorate Tax and Charities Appeals Nancy Shea-Farrow Directorate 905-721-5099 Attention: Agnes Migneault + + FILE 2011-043079 DOSSIER SUBJECT: Education Tax Credit and Scholarship Exemption We are responding to your e-mail dated December 9, 2011 wherein you asked for our opinion on whether a teacher that is studying at a XXXXXXXXXX (the "Institution") in XXXXXXXXXX is entitled to the education tax credit (the 'Credit") and the scholarship exemption for the 2010 taxation year given recent amendments to the Income Tax Act (the "Act"). ...

In summary, the report concludes that "XXXXXXXXXX " and "XXXXXXXXXX " The facts indicate that there was an assemblage of properties yet the First Report does not consider this important fact. ...

Subsection 126(7) defines "business-income tax" as "the portion of any income or profits tax paid by the taxpayer for the year to the government of a country other than Canada that can reasonably be regarded as tax in respect of the income of the taxpayer from a business carried on by the taxpayer in the business country (...) ". The approach to determine whether a Canadian resident is carrying on business in another country for the purposes of the ITA can generally be summarized as follows: 1. ...

ACO reported the following income and expenses: XXXXXXXXXX XXXXXXXXXX Revenue $ $ Interest XXXXXXXXXX XXXXXXXXXX Dividends XXXXXXXXXX XXXXXXXXXX Foreign exchange gains(losses) XXXXXXXXXX Expense recoveries XXXXXXXXXX XXXXXXXXXX You have asked us several questions (some have been paraphrased and renumbered): 1. ...

16 July 2010 Internal T.I. 2010-0365121I7- NR Partner's F/X Gain on Repayment of Debt Unedited CRA Tags ITA: 39(2); 115(1)(a)(iii); 115(1)(b); Canada-Japan Treaty: Article 13, paragraphs 2 & 4 Principal Issues: Is a non-resident partner subject to tax in Canada on foreign exchange gains incurred by a partnership as a result of settling a foreign-currency denominated debt? ... XXXXXXXXXX held a XXXXXXXXXX % interest in XXXXXXXXXX. When XXXXXXXXXX repaid foreign-currency denominated debt pertaining to a business carried on by it in Canada, it made foreign exchange gains of $XXXXXXXXXX and $XXXXXXXXXX for the XXXXXXXXXX and XXXXXXXXXX taxation years respectively. ...

The taxpayer's lawyer maintains that XXXXXXXXXX % of the legal fees incurred by the taxpayer ($XXXXXXXXXX) were in respect of the taxpayer's attempt to establish his right to be reinstated to his former position and as such, should be deductible under paragraph 8(1)(b) of the Act. ... While no amount appears to have been awarded as general or specific damages in your situation, the taxpayer's lawyer maintains that approximately XXXXXXXXXX % of the legal fees incurred relates directly to establishing the taxpayer's right to be reinstated to his former XXXXXXXXXX and pay. ...

Position Adoptée: Ne réduit ni n'augmente le prix de base rajusté de l'unité Raisons: Interprétation de la Loi. 7 novembre 2007 Monsieur André Gauthier, CGA Spécialiste de l'industrie, Services financiers Direction des décisions Bureau des services fiscaux de Québec en impôt 155, rue de la Pointe-aux-Lièvres Danielle Bouffard Québec QC G1K 7L3 (613) 590-2155 2007-025386 Ajustement fait au prix de base rajusté (" PBR ") d'unités d'une fiducie de fonds commun de placement La présente est en réponse à votre courrier électronique du 15 mai 2007 concernant le sujet mentionné en titre. ...

Ces bourses visent habituellement à permettre à l'étudiant de poursuivre des études de niveau post-secondaire ou supérieur, habituellement dans une université, un collège, un institut technique ou un établissement d'enseignement semblable. [...] Les bourses d'études et les bourses d'entretien aident habituellement l'étudiant à poursuivre ses études dans le but d'obtenir un grade universitaire, un diplôme ou un certificat. [...] ...

GESTCO a versé une prime de XXXXXXXXXX $ à la Compagnie pour l'acquisition du contrat de rente différée. ... Au cours de son année d'imposition se terminant le XXXXXXXXXX, GESTCO s'est imposé sur un montant de XXXXXXXXXX $, correspondant aux intérêts courus tels que présentés dans ses états financiers à cette date. 6. ...