Search - 赤峰 二中 初中学区划分 2002

See ¶ 1.24 for more information relevant to individuals ceasing to be resident in Canada. ... Deemed residents of Canada- subsection 250(1) Subsection 250(1) – overview 1.30 An individual who is resident in Canada on the basis of the factors discussed in ¶ 1.10 to 1.15 or ¶ 1.25 to 1.27-- that is, a factual resident of Canada-- cannot be a deemed resident of Canada under subsection 250(1). ... Thereafter, residence will depend on the factors outlined in ¶ 1.10 to 1.21. ...

Subparagraphs 20(1)(c)(iii) and (iv) are briefly discussed in ¶ 1.66 to 1.68. ... Any deduction must be within the limits described in ¶ 1.48 and 1.49. This is consistent with the decision in Penn Ventilator Canada Ltd. v The Queen, [2002] 2 CTC 2636, 2002 DTC 1498 (TCC). ...

Example 1 In 2002, Mr. A acquired vacant land for $50,000. In 2005, he constructed a housing unit on the land, costing $200,000, and started to ordinarily inhabit the housing unit. ... A can designate the property as his principal residence for the years 2005 to 2011 inclusive, but not for the years 2002 to 2004 inclusive because no one lived in a housing unit on the property during those years. The principal residence exemption formula cannot, therefore, eliminate his entire $50,000 gain otherwise determined, but rather can eliminate only $40,000 of that gain, as shown in the following: Applying the formula A × (B ÷ C): A is $50,000 B is 1 + 7 (being tax years 2005 to 2011) C is 10 (being tax years 2002 to 2011) = $50,000 × (8 ÷ 10) = $40,000 Property owned on December 31, 1981 2.30 A property may not be designated as a taxpayer’s principal residence for any tax year after the 1981 year if another property has been designated for that year as the principal residence of another member of his or her family unit (for further particulars on this rule, see ¶ 2.13 to 2.14). ...

These rules were enacted on June 26, 2013 and are generally applicable to charitable gifts made after December 20, 2002. ... In addition, the amount of the advantage includes any limited-recourse debt in respect of the gift at the time the gift is made (see ¶ 1.39). ... The qualified donee requires such information to prepare the official receipt (see ¶ 1.11). ...

This is consistent with the approach taken by the Supreme Court of Canada in Stewart v Canada, 2002 SCC 46, 2002 DTC 6969 and Walls v Canada 2002 SCC 47, 2002 DTC 6960. ... As a result, the amount of artists' employment expenses that can be carried forward to deduct in a future year is still $50 ($2,000 eligible – $650 deductible under paragraph 8(1)(q) – $1,300 deductible under paragraph 8(1)(h)). ... Gifts of works of art from a visual artist’s inventory are discussed in ¶ 1.88 to 1.94. ...