Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

3 May 2016 CALU Roundtable Q. 5, 2016-0632641C6- Clearance certificate & GRE rules Principal Issues: Will the CRA clearance certificate process be modified in situations where a clearance certificate is needed before a gift can be completed by a graduated rate estate? ... CALU Roundtable – May 2016 Question 5- Clearance Certificates and GRE rules Background Subsection 159(2) of the Act requires a legal representative of a taxpayer to obtain a clearance certificate before distributing property under the legal representative’s control. ...

20 June 2023 STEP Roundtable Q. 4, 2023-0968111C6- Trust Reporting – Definition of Beneficiary Unedited CRA Tags 204.2 Principal Issues: Does subsection 204.2(1) of the Income Tax Regulations apply to a contingent beneficiary? ... Reasons: Question of the relevant facts and law. 2023 STEP CRA Roundtable – June 20, 2023 QUESTION 4. Trust Reporting – Definition of Beneficiary Pursuant to paragraph 204.2(1)(a) of the Income Tax Regulations (the “Regulations”), a trustee of a trust (unless the trust is subject to one of the exceptions in subsection 150(1.2) of the Income Tax Act (the “Act”) (footnote 1)) is to report information about each beneficiary of the trust, subject to subsection 204.2(2) of the Regulations. ...

10 October 2008 Roundtable, 2008-0284441C6 F- Stock Options / Superficial Loss Unedited CRA Tags 54 Principal Issues: In a given fact situation, whether two stock options to acquire shares of the same class of shares of a corporation are identical properties, for the purpose of the superficial loss rules under section 54, if either the agreed-upon exercise price or the exercise period are different? ... APFF- Table ronde sur la fiscalité des stratégies financières et des instruments financiers- CONGRÈS 2008 Question 5 Bien identiques- deux options sur une même action L'article 54 L.I.R. définit "perte apparente" comme suit: Perte d'un contribuable résultant de la disposition d'un bien, dans le cas où, à la fois: a) au cours de la période qui commence 30 jours avant la disposition et se termine 30 jours après cette disposition, le contribuable ou une personne affiliée à celui-ci acquiert le même bien ou un bien identique (appelés "bien de remplacement" à la présente définition); [...] ... Selon la définition de " perte apparente ", une option d'achat d'actions de Société A est réputée être identique aux actions de Société A. ...

14 May 2015 CLHIA Roundtable, 2015-0573841C6- 2015 CLHIA Roundtable – Winding-up and ACB CRA Tags 148(7) 88(2) 69(5) Principal Issues: Does subsection 69(5) take precedence over subsection 148(7) in respect of the distribution of an interest in a life insurance policy by a corporation to a shareholder on a subsection 88(2) wind-up of the corporation? ...

20 May 2011 Roundtable, 2011-0398491C6- CLHIA 2011- CRA & Comfort Letters Principal Issues: See Q&A Position: See Q&A Reasons: See Q&A CLHIA Roundtable- May 20, 2011 Question 9- Comfort Letters At the 2009 CTF Round Table, CRA confirmed (in question 16) its practice of accepting tax returns filed on the basis of Department of Finance comfort letters. ...

7 May 2024 CALU Roundtable Q. 8, 2024-1007121C6- IPPs & Past Service Contributions Unedited CRA Tags ITR 8303(6) Principal Issues: Whether a transfer of property from a RRIF to an IPP is a qualifying transfer for purposes of subsection 8303(6) of the Regulations? ...

12 June 2012 Roundtable, 2012-0442941C6- STEP Roundtable – June 2012- Question 4 CRA Tags 70(1) Principal Issues: (a) Whether subsection 70(1) is limited to the types of income specified therein, or does it apply generally to all items of income payable on a periodic basis? ... STEP CRA Roundtable – June 2012 QUESTION 4 Subsection 70(1) provides a rule whereby in the year of death certain sources of income are to be determined on an accrual basis. ...

25 July 2008 Roundtable, 2008-0275871C6- Form T1261 / S. 116 certificate Unedited CRA Tags 116 150 Principal Issues: June 2008 STEP Question #7- Form T1261 / Section 116 Certificate for dispositions of an interest in an estate resident in Canada. ...

8 October 2004 Roundtable, 2004-0086691C6- Rectification Orders & Annulment of Contracts Principal Issues: Whether the decision of the court in B.E.A. ... Trafsys Inc. and Trafsys Communications Inc changed the position of the CRA mentioned in Technical News # 22 with respect to rectification orders. ...

13 February 1998 Roundtable, E9731756- Subsection 20(12) & U.S. Social security tax20(12) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... February 13, 1998 Jennifer Gilmour Enquiries & Adjustments David R. ...