Search - 阿里拍卖 司法拍卖

. … In the case where the expense is paid or payable only after the period specified in subparagraph 42(1)(b)(i), subparagraph (ii) deems the expense to be a capital loss of the vendor from the disposition of a property. ...

., it was in respect of a “restrictive covenant”) – or, failing that, it would be included in the taxpayer’s income as an inducement under s. 12(1)(x). ...

. … Separate T5013 slips in Canadian dollars must be prepared by the partnership and provided to the non-electing partner(s) but these slips are not to be filed with the Canada Revenue Agency. ...

14 June 2012 External T.I. 2012-0443711E5 F- RAP- Annulation de la vente de l'immeuble-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date subsequent court-ordered voiding of home purchase did not retroactively void satisfaction of the HBP conditions at home purchase time In confirming that a judgment declaring a sale of a home to be void would not affect the operation of the HBP rules where the home in question was acquired under an HBP, CRA stated: Eligibility for withdrawing funds from an RRSP under the HBP … is not affected by the occurrence of subsequent events. ...

27 June 2012 External T.I. 2012-0440721E5 F- Compte de gestion de santé-- summary under Salary Deferral Arrangement Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Salary Deferral Arrangement conversion of future bonus into PHSP is taxable 2011-0426571C6 indicated that “the allocation of a future bonus to a HCSA [health care spending account] should be taxed as employment income … because the allocation of a bonus to obtain additional flex credits in a HCSA is an allocation of foregone cash remuneration and should be subject to tax. ...

In addition … the Theracycle 200 motorized stationary bicycle was not designed "exclusively" to assist with walking. ...

CRA responded (TaxInterpretations translation): [A] "regional county municipality", which is an entity formed by letters patent issued by the Government of Quebec and which, following the adoption of the L and Use Planning and Development Act …, is expected to take care of the development of a territory, is a municipality for purposes of the Act. ...

10 June 2016 External T.I. 2015-0590371E5 F- Résidence principale- stationnement-- summary under Paragraph 40(2)(b) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(2)- Paragraph 40(2)(b) designating condo parking space for a year does not exhaust exemption for the condo unit Where a parking space was acquired as part of the purchase of a residential condo unit, the parking space can thereafter form part of the condo unit (viewed as a “housing unit” for principal residence exemption purposes) provided that the parking space facilitates the use of the housing unit (which presumably would always be the case if it is actually used by the condo owner) and it is part of the common or private area for the same building – and this is so even if the parking space as a matter of real property law is a separate from the condo unit. ...

. … Parent1 does not have to consider Parent2 when completing Form T778 as Parent2 is not a "supporting person" for purposes of the child care expenses deduction. ...

27 June 2016 External T.I. 2016-0637341E5 F- Partnerships- Negative ACB-- summary under Subsection 40(3.13) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(3.13) retention of partnership profits not a contribution Rather than making current distributions of its cash flow to a limited partner, those sums are lent by the LP to the limited partner – then at the beginning of the following year the LP effects a distribution of the applicable share of the previous year’s profits to the limited partner by issuing a demand note to it and pays that note by way of set-off against the loans owing by the limited partner. ...