Search - 深圳居住证 办理条件 最新政策

16 May 2025 External T.I. 2025-1055731E5- Life insurance – return of premiums Unedited CRA Tags 56(1)(j), 148(1), 148(9), Reg 308 Principal Issues: We were asked to provide comments on the taxation of a return of premium amount received by a policyholder from a life insurance company upon the maturity of a term life insurance policy. ... The insurer with whom the policy was held prior to its maturity or surrender would report the amount of the policy gain from the disposition in “Box 14 – Other income from Canadian sources” of the T5 slip issued to the policyholder. For more information regarding T5 reporting please refer to Guide T4015, T5 Guide – Return of Investment Income available on the CRA webpage (www.cra-arc.gc.ca). ...

13 November 2013 External T.I. 2012-0462421E5- CPP & EI tax credit CRA Tags 118.7 Principal Issues: Where an individual has been issued a T4 with employment income reported in error, can the CRA disallow the individual's CPP and EI tax credit claimed, after an amended T4 is issued? ... In computing this tax credit, paragraph 118.7(a) of the ITA states, in part, "…the total of all amounts each of which is an amount payable by the individual as an employee's premium for the year under the Employment Insurance Act, …" and paragraph 118.7(b) states, in part, "…the total of all amounts each of which is an amount payable by the individual for the year as an employee's contribution under the Canada Pension Plan…". ...

10 January 2011 External T.I. 2010-0365421E5- Maternity & Parental Leave for Self Employed Unedited CRA Tags 96(1); 103(1.1); paragraph 2 Partnership Act [RSBC 1996] Principal Issues: How does a general partner show no self-employed income from a [50/50] general partnership during the benefit period under the [new] initiative "Employment Insurance Benefits for Self-Employed People (EIBforSEP)"? ... Paragraph 2 of the Partnership Act [RSBC 1996] CHAPTER 348 defines Partnership as: "... the relation which subsists between persons carrying on business in common with a view of profit. ...

11 July 2007 External T.I. 2006-0216491E5- 75(2) & CCA limitation on rental income Unedited CRA Tags 1100(11)(a) Principal Issues: When 75(2) applies to attribute rental income earned by an alter ego trust to an individual who also earns income from rental properties owned by him directly, is the CCA limited to the rental income earned on all the property or are there separate CCA limitations for the property held by the alter ego trust and for the property held by the individual? ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

29 June 2006 External T.I. 2006-0172341E5- Motor Vehicle Allowance & SBI Reimbursement Unedited CRA Tags 6(1)(b)(vii.1) 6(1)(b)(xi) 7306 (ITR) Principal Issues: Whether a reimbursement of an employee's supplementary business insurance (SBI) will render the payment of a motor vehicle allowance unreasonable for the purposes of subparagraph 6(1)(b)(vii.1) of the Act and cause the allowance to be a taxable benefit for the employee recipient. ... Yours truly, Randy Hewlett For Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

17 October 2005 External T.I. 2005-0136781E5- Scholarship, Tuition, & Education Tax Credits Unedited CRA Tags 56(1)(n) 56(3) 118.5(1) 118.6(2) Principal Issues: 1) Can a scholarship exemption be obtained where employment ends, and the employee receives an amount from their employer termed a "retraining allowance", which is paid directly to a school outside Canada for a one-month ESL teacher training course? ... In certain situations, a taxpayer may be able to claim a tuition tax credit, and / or an education tax credit in respect of taxable employer-paid tuition. ...

3 October 1996 External T.I. 9632805- RRIF ADMINISTRATION & INVESTMENT MANAGEMENT FEES Unedited CRA Tags 146.3(5) 20(1)(bb) 146.3(11) 9 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. ... Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

12 January 1994 External T.I. 9334225- Bail avec option — contexte de 127(9) Unedited CRA Tags 127(9) XXXXXXXXXX 5-933422 A l'attention de XXXXXXXXXX Le 12 janvier 1994 Mesdames, Messieurs, Objet: Demande d'interprétation technique Paragraphe 127(9) de la Loi de l'impôt sur le revenu (ci-après la "Loi") La présente est en réponse à votre lettre du 13 septembre 1993 dans laquelle vous demandez notre opinion concernant le paragraphe 127(9) de la Loi. ... Lagueux & Frères Inc. et D. Dumais et FilsInc. v. M.N.R., que lorsqu'il s'agit de déterminer si un contrat en est un de location ou de vente, il faut se référer au droit applicable dans la province à moins que la Loi ne répute qu'il s'agit d'une vente ou d'une location. ...

31 May 1995 External T.I. 9501595 F- PORTÉE DE L'EXPRESSION "A L'OCCASION DE " A 95(3)(B) Unedited CRA Tags 95(3)(b) 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. ... Canco garantit ces biens contre tout défaut de fabrication. 2.Canco détient 100 % des actions émises et en circulation d'une société étrangère affiliée contrôlée (SEAC) selon le sens donné à cette expression au paragraphe 95(1) de la Loi, résidant dans un pays avec lequel le Canada a conclu une convention fiscale 3.Si les produits vendus aux clients à l'extérieur du Canada nécessitent des réparations en raison d'un défaut de fabrication, SEAC utilise son propre personnel et son propre matériel pour faire ces réparations. ...

8 December 1995 External T.I. 9529245- MIRROR ACCOUNTING SYSTEM & PART I.3 Unedited CRA Tags 181(3) 181.2(4) 181.2(3) 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. ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...