Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

27 March 1990 Ministerial Letter 59128 F- Capital Gains Exemption- Gains Allocation by Partnership Unedited CRA Tags 110.6, 39(5), 39(4), 96(3), 39(6) 19(1) File No. 5-9128   C.R. ... Our understanding of the facts given to illustrate the issue is as follows: 24(1) Your Questions 1.      ... Our Comments While we are unable to confirm, the income tax effects of the particular situation outlined in your letter, we can provide the following general comments related to the application of subsections 39(4), 39(5) and 110.6(2.1) of the Act. 1.      ...

The situations are set out below: 1.     Another party plants and harvests the crops and gives the taxpayer land owner a share of the crop instead of a fixed rent. 2.      ... Instead of paying the custom operator a fixed fee, the custom operator receives a percentage of crop. 3.      ... Each taxpayer pays for 1/2 of the inputs and receives 1/2 of the crop. 4.      ...

2.        If the employee lives and works in an area where the employer does not have a business establishment, is the distance driven between the employee's residence and the location of the first customer and the distance driven from the location of the last customer back to his residence considered to be personal use? 3.        Where an employee drives a company vehicle to and from work and the vehicle has the company logo on it, does the employee receive a taxable benefit? 4.        Whether or not a vehicle is used for personal use, is it illegal to require an employee to reimburse the company an amount of money each month for the privilege of the use of a company vehicle?. ...

28 June 1990 Ministerial Letter 5900868- Déductibilité des intérets sur un emprunt Unedited CRA Tags 20(1)(c) 24(1) File No. 5-900868   G. ... Au même moment, Monsieur X consent une hypothèque sur sa résidence pour garantir l'emprunt de 85 000,00 $ ayant servi à souscrire des actions privilégiées. La compagnie emprunte 85 000,00 $ dans le but de racheter les actions privilégiées souscrites antérieurement par Monsieur X tel que ci-haut mentionné. ...

12 June 1990 Ministerial Letter 59798 F- Deductibility of Interest Unedited CRA Tags n/a 24(1) File No. 5-9798   C. Robb   (613) 957-2744 19(1) June 12, 1990 Dear Sirs: Re:  Deductibility of Interest We are writing in response to your letter of March 16, 1990 in which you requested our views concerning the deduction of interest on a loan incurred by a shareholder for the purpose of making a contribution of capital to a corporation wholly owned by the shareholder. ... IT-445 includes, in paragraph 3(c), a statement of the Department's general position that interest expense incurred on borrowed money is generally not deductible in whole or in part when that money      ...is not used to earn income directly by the borrower in his business or from a property acquired with that borrowed money.  ...

26 April 1990 Ministerial Letter 59388 F- Limitation Re Personal Services Business Expenses Unedited CRA Tags 18(1)(p), 125(7) personal services business 19(1) File No. 5-9388   R.B. Day   (613) 957-2136 April 26, 1990 19(1) We are writing in reply to your letter of January 8, 1990, wherein you requested our interpretation of paragraph 18(1)(p) of the Income Tax Act as it relates to the following hypothetical situation. 1.      ... Since subparagraph 18(1)(p) refers to "the salary, wages or other remuneration paid in the year"... it is clear that a deduction under paragraph 18(1)(p) is not available for that year. 2.      ...

13 July 1989 Ministerial Letter 58288 F- Transfer from RRSP Unedited CRA Tags 60(1), 146(1) retirement income, 146(2)(b)(ii) 19(1) File No. 5-8288   A.B. Adler   (613) 957-8962 July 13, 1989 Dear Sirs: This is in reply to your letter dated June 26, 1989, and is further to yours of May 5 and ours of May 18, 1989, in which you requested our views concerning the application of paragraphs 60(1) and 146(1)(i.1) of the Income Tax Act ("Act"). ... You advised that several financial institutions may be either (i)     issuing term certain annuities that do not comply with the provisions of section 146 of the Act, or (ii)     transferring commutation payments into annuities that do not comply with the provisions of paragraph 60(1) of the Act. ...

14 December 1989 Ministerial Letter 58558- Programme d'achat d'actions Unedited CRA Tags 7, 5(1)   December 14, 1989 TO: BUREAU DE DISTRICT FROM: BUREAU DE LAVAL PRINCIPAL   Section des services bilingues Réal Lapointe Clermont Dubé Chef (613) 957-2076 Revue de la Vérification   5-8558 OBJET:  Programme d'achat d'actions 24(1) Nous avons reçu une demande d'opinion, dont vous trouverez une copie annexée à la présente, 24(1) Comme l'expligue le paragraphe 1 du Bulletin d'interprétation IT-113R3 daté le 30 novembre 1987, l'article 7 de la Loi s'appligue lorsq'une corporation particulière, ou un fiduciaire agissant sous la direction de la corporation, a consenti à vendre ou à émettre des actions de cette corporation, ou des actions d'une autre corporation avec laguelle elle a un lien de dépendance, à un employé de la corporation particulière ou de toute corporation avec laquelle elle a un lien de dépendance. ... Che de section Section des services bilingues Division des services bilingues et des   industries d'exploitation des ressources Direction des décisions Pièces jointes ...

29 January 1990 Ministerial Letter 58458 F- Partnerships- 25% Ownership Test Unedited CRA Tags 115(1), 96(1) 19(1) File No. 5-8458   D.Y. Dalphy   (613) 957-2117 January 29, 1990 Dear Sirs: Re: Subparagraph 115(1)(b)(iv) of the Income Tax Act (the "Act") This is in reply to your letter of July 28, 1989 concerning the above-noted subparagraph of the Act as it relates to partnerships.  ... Subparagraph 115(1)(b)(iv) of the Act describes the condition which would require shares of a public company to be considered "taxable Canadian property":      "a share of the capital stock of a public corporation if...not less than 25% of the issued shares...belonged to the non-resident person, to persons with whom the non-resident person did not deal at arm's length... ...

29 May 1990 Ministerial Letter 59748 F- Deductibility of Lease Cancellation Payments to Tenants Unedited CRA Tags 20(1)(z), 20(1)(z.1) 24(1) File No. 5-9748   T. Murphy   (613) 957-2747 19(1) May 29, 1990 Dear Sirs: Re:  Technical Interpretation of paragraphs 20(1)(z) and 20(1)(z.1) of the Income Tax Act (the "Act") This is in reply to your letter of March 8, 1990 wherein you requested our views on the deductibility of a lease cancellation payment made to tenants by a taxpayer, to obtain vacant possession of recently acquired land and buildings, with the intention of destroying the existing buildings and constructing a new building. ... Therefore, provided the amount is reasonable: (i)     that portion of the lease cancellation payment which relates to the building would generally be deductible by the landlord in the year the building was demolished pursuant to paragraph 20(1)(z.1) of the Act to the extent of the amount thereof (or in the case of capital property, 3/4 of the amount thereof) that was not deductible by him in computing his income for any preceding year pursuant to paragraph 20(1)(z) of the Act; and  (ii)     that portion of the lease cancellation payment which relates to the land would generally be deductible by the landlord in accordance with the calculation in paragraph 20(1)(z) of the Act. ...