Search - 深圳居住证 办理条件 最新政策

Liverpool & London & and Globe has been followed by the Supreme Court of Canada in Anderson Logging and the Federal Court of Appeal in The Queen v. Marsh & McLennan Ltd., [[1983] C.T.C. 231] 83 D.T.C. 5180. 5. In Brown v. ... Canada Permanent- Significant Features • the taxpayer's share transactions were infrequent; • many of the shares had been acquired over a period of years by the taxpayer as part of the assets of smaller businesses which it purchased; • the shares were held for long periods of time, i.e. between 10 and 33 years; • all the shares earned dividends; • it was a blue chip stock portfolio; • the taxpayer took no outside market advice; • none of the shares were sold to meet depositors' claims; • shareholders' funds rather than borrowings were used to purchase the share portfolio; • the shares were sold to finance a program of expansion and because the taxpayer was caught in an interest rate squeeze. ...

Our Comments 95(2)(b) & 247(2) With respect to the first issue, we are of the view that paragraph 95(2)(b) applies in respect of the R&D Services provided to Canco, notwithstanding that these services have been rendered under terms and conditions aligned with the arm’s length principle applicable for purposes of subsection 247(2). ... Exceptions of 95(3)(b) & (d) Regarding the second issue mentioned above, although we haven’t reviewed the relevant legal documentation that governs the interaction of the parties, we are of the view that no exception in paragraphs 95(3)(b) or (d) applies to allow the R&D Services provided to Canco not to be considered “services” for the purposes of paragraph 95(2)(b). ... Concerning the scope of paragraph 95(3)(b), it has been our longstanding position that the phrase “services performed in connection with the (...) sale of goods” is limited to services that are directly related to the sales function (in this respect, see for example documents 9729770, 2002-0123755 and 2013-0497361I7). ...

La provision d'impôt sur l'état des résultats de la corporation est de 400 $, dont 100 $ représentent l'impôt des grandes corporations pour l'année en cours. Aux fins du paragraphe 55(2) de la Loi, le montant que la corporation ajoute au «revenu sauf» pour l'année en cours est-il de 600 $ ou de 700 $? ... Le total majoré des retenues à la source est calculé au moyen de la formule suivante: Paiement requis = taux d'impôt X paiement de l'intérêt 100 moins le taux d'impôt Par exemple, les retenues à la source qu'il faut verser sur un paiement d'intérêt de 1 000 $, en supposant un taux de retenues à la source de 15 %, se calculent comme suit: 15 X 1 000 $ = 176,47 (100- 15) Convention fiscale entre le Canada et les É. ...

5 April 2018 Internal T.I. 2017-0728581I7- Ss 125(3.2) & 125(8) amending the business limit Unedited CRA Tags 125(1), 125(2), 125(3), 125(3.2) Principal Issues: Whether corporations can amend the assignment of the business limit under subsection 125(3.2) and the assignment of the specified partnership business limit under subsection 125(8). ... Godson 2017-072858 Subsection 125(3.2) and 125(8) – amending an assignment of the business limit We are writing in reply to your enquiry of October 20, 2017, requesting our response to questions from the CPA forum – Saskatchewan. ... Will this administrative position continue to apply with respect to an amended assignment of a partner’s specified partnership business limit / an amended assignment of the business limit by the “first corporation” to a “second corporation” that earned specified corporate income from the first corporation? ...

18 September 1995 External T.I. 9507235- LOAN OF MONEY-17(1) & GUARANTEE V. ... II.Legislation & jurisprudence (SEE A.C.Simmonds 89 DTC 707) 950723 XXXXXXXXXX G. ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Your Questions 1.        Would the payments made by the Company to the Canadian researchers constitute "qualified expenditures" as defined in subsection 127(9) of the Act for the purpose of claiming investment tax credit? 2.        If the payments do constitute qualified expenditures, would the reimbursement by the U.S. parent be considered either a "contract payment" or "non-government assistance" as defined in subsection 127(9) of the Act? ... For the SR & ED to be related to a business of the taxpayer, there must be some connection or link between the taxpayer's business carried on at the time the expenditure is made and the SR & ED carried on.  ...

Question 4 – “Common share” What is a “common share” and what is not? ... Question 6 – “Publicly traded company” What is a “publicly traded company”? ... Question 7 – “Subsidiary” What constitutes a “subsidiary”? a. Is the standard based on voting control? ...

23 January 2023 External T.I. 2020-0842761E5- METC – Amounts paid for attendant care Unedited CRA Tags ITA: Subsection 118.2(2); 118.3(1); Paragraphs 118.2(2)(b), (b.1), (b.2), (c), (d), and (e); and 118.3(1)(c). ... Underhill January 23, 2023 Dear XXXXXXXXXX: Re: Medical Expense Tax Credit – remuneration paid for attendant care We are writing in response to your correspondence asking if an individual who resides in a retirement home may claim amounts paid as remuneration for attendant care (full or part-time), under various scenarios, as an eligible medical expense for the purposes of the medical expense tax credit (METC). ... In your submission, you referred to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return on the Canada Revenue Agency’s (CRA) website and Guide RC4065, Medical Expenses. ...

/ What are the qualifying periods affected by the payment of taxable dividends by a qualifying entity that is a publicly trade company or a subsidiary of such company? ... Raisons: Conformément aux dispositions de la Loi et positions antérieures / In accordance with the provisions of the Act and previous positions. ... Remboursement de prestations reçues dans le cadre du Programme de relance pour le tourisme et l’accueil (« PRTA ») Pour les périodes 23 et suivantes, des changements ont été apportés au Programme de relance pour le tourisme et l’accueil (« PRTA ») et au Programme de relance pour les entreprises les plus durement touchées. ...

29 May 2018 STEP Roundtable Q. 6, 2018-0743971C6- Excluded Shares – Holding Company Unedited CRA Tags 120.4(1) Principal Issues: Whether shares of the capital stock of a corporation would qualify as "excluded shares". ... STEP CRA Roundtable – May 29, 2018 QUESTION 6. Split Income – Holding company qualifying as “excluded share” In general terms, is it possible for shares of a holding company to qualify as “excluded shares”? ... For example, where the income is from a related business that is an excluded business – as defined in subsection 120.4(1) – of the specified individual, the income will be an excluded amount of the specified individual and will not be subject to the TOSI. ...