Search - 辐射监测仪 校准

. … Since … the Royalty payments will not be remitted to or received in the UK and accordingly are not taxable in the UK, X will not be entitled to the benefits of Article 12(2) …. ...

CRA responded: [P]aragraph (c) … will … be satisfied since the related business (i.e. the business carried on by Partnership AB) will also constitute the business of the Partnercos. ... B other than a business of the Partnercos. … Under the assumption that the conditions in paragraphs (a) and (b) of the excluded shares definition are also satisfied, the shares held by Mrs. ...

Therefore … the Individual would be considered to have received the benefit (i.e., the Commuted Value) in the year of the Transfer and would be required to include the amount of the benefit in income under subparagraph 56(1)(a)(i). … Furthermore … even if the constructive receipt doctrine were found not to apply, subsection 56(2) would apply to include the Commuted Value in the Individual’s income under subparagraph 56(1)(a)(i) in the year of the Transfer. ...

In this regard, CRA stated: Where an employer does not reimburse an employee for employment-related electricity costs paid by the employee and the employment-related electricity costs can be established, the costs may be deducted by the employee as motor vehicle travel expenses if all of the conditions in paragraph 8(1)(h.1) … are met …: was normally required to carry out his or her employment duties away from the employer’s place of business (or in different places); was required by the contract of employment to pay such expenses; and did not receive a non-taxable allowance or reimbursement in respect of the motor vehicle expenses. …[S]ubsection 8(10) … requires the employee to obtain a completed and signed Form T2200 … ...

. … Folio S1-F1-C1 … states that, notwithstanding several exceptions, “eligible medical expenses are not restricted to those paid in Canada or for medical services provided in Canada”. Whether ‘all or substantially all’ of the premiums paid under the … plan relate to medical expenses that are eligible for the …METC … is a question of fact and can only be determined by the insurer of the plan. ...

If this benefit is provided to the incorporated employee in the incorporated employee’s capacity as an employee … the cost of the benefit comprises the personal use portion of the automobile lease costs. Consequently, these expenses would be deductible in computing the income of the PSB corporation by virtue of subparagraph 18(1)(p)(ii) to the extent that such leasing costs would otherwise be deductible if the corporation's income were from a business other than a PSB. … If this benefit is provided to the incorporated employee in the incorporated employee’s capacity as a shareholder, the cost of the benefit is not deductible in computing the income of the PSB corporation … since it would not, if the corporation's income were from a business other than a PSB, be deductible in computing its income. ... Respecting CCA claims, CRA stated: [A] capital cost allowance amount is not the cost of a benefit …[and] is not deductible in computing the income of a PSB corporation under subparagraph 18(1)(p)(ii). … However … capital cost allowance may be deducted in computing the income of the PSB corporation by virtue of subparagraph 18(1)(p)(iii) where such an amount would otherwise have been deductible by virtue of paragraphs 8(1)(f) and 8(1)(j)(ii), having regard to subsections 8(4), 8(10) and 8(13) …. ...

Whether a specific expense is a mandatory computer service fee is a question of fact …. In general … fees paid for services rendered by the computer department are allowable fees if they are mandatory fees. ...

In general, the courts have preferred to tax sources that are enumerated and/or provided for under a specific provision of the Act (see Schwartz … and Fries …). ...

CRA responded: Subsection 116(5) … imposes a tax liability on a purchaser who acquires any “taxable Canadian property” from a non-resident person. Paragraph 98(1)(c) … does not deem the partnership interest to be disposed to a purchaser. ... Accordingly … subsection 116(5) … will not apply to a cessation of a partnership subject to paragraph 98(1)(c)…. ...

In rejecting an argument that Bco was not excluded from being an "eligible production corporation" by virtue of being a corporation indirectly controlled by Her Majesty in right of a province, because Her Majesty in right of a province is not a taxpayer for the purposes of the Act and does not have taxable income, CCRA stated: … Braithwaite, 70 DTC 6001 … stated: “Her Majesty is just as capable … of being a "person taxable" as is an ordinary person … as is evidenced by the fact that there are various federal statutes that do impose direct and indirect taxes on Her Majesty in one way or another.” … We believe that Her Majesty in right of a province is a person and a taxpayer for the purposes of the Act. … Furthermore, we are of the view that the exemption from tax under Part I of the Act referred to in paragraph (d) of the definition of "eligible production corporation" … refers not only to persons whose taxable income is exempt because of section 149 but also to persons whose taxable income is exempt because of, inter alia, the immunity from tax enjoyed by certain persons such as Her Majesty in right of a province. ...