Search - 阿里拍卖 司法拍卖

. … At the termination of the usufruct and, thus, of the deemed trust, there is a disposition of property held by the deemed trust in favour of the bare owner. ...

. … Based on the limited description…the digital currency would be held outside of Canada and would not be considered to be used or held exclusively in the course of carrying on an active business. ...

CRA responded: [T]he term "construction" in its ordinary meaning and …[Reg.] 238(1) … are broad enough to include most of the projects that could be qualified as landscaping. ...

Therefore … if sales taxes are included in the lease charges, the consumption tax amounts recovered in respect of the lease of the vehicle will be included in element E in the formulas under paragraphs 67.3(c) and (d) for the purpose of calculating the limitation in section 67.3. ...

…[T]he sole fact of the non-resident taxpayer being in a conjugal relationship with the Other Person would not make him a resident of Canada …. ...

These sums must be reported on a T4A slip …. ...

After referring to Guide T4130, p. 24 and stating that the s. 7(1)(a) benefit is computed on the basis of the shares' fair market value "at the moment of their acquisition," CRA stated (TaxInterpretations translation): … [I]n the context of a short sale, the CRA is generally of the view that an employee has acquired the shares of the employer at the moment the employer transfers the shares to the employee and they are paid for. ...

. … The legatee by particular title must include it in computing income under subsection 104(13). ...

. … [However] it is the practice of the Canada Revenue Agency not to assess the same income twice. ...

CRA went on to state: … [A] failure to report income as required, and false statements or omissions, in respect of prescribed reporting requirements may result in substantial penalties under section 162 or 163. ...