Search - 阿里拍卖 司法拍卖

21 July 2009 Ministerial Correspondence 2009-0327131M4- HRTC- Eligible expenditures & individual projects Unedited CRA Tags January 27, 2009 Federal Budget- Annex 5 Principal Issues: Would a homeowner be eligible to claim the home renovation tax credit (HRTC), if he/she decides to perform the work himself/herself. ...

30 April 2004 Ministerial Correspondence 2004-0069871M4- Definition of person,resident,Canada & individual Unedited CRA Tags 248(1) 104(1) 96(1) Principal Issues: General questions with respect to the definitions of "person", "resident", "Canada" and "individual" for purposes of the Act. ...

21 August 1989 Ministerial Correspondence 89M08094 F- Capital Dividend Account Unedited CRA Tags 14(5) adjustment time, 21(1), 89(1) capital dividend account   August 21, 1989 To: Assessing and Enquiries From: Specialty Rulings Directorate Directorate Trust and SER Assessing Section T. ... Subsequently, the corporation purchase additional eligible capital property as follows: 1982 $  16,667 1986     66,666 1987    17,767 Total $101,100 The corporation sold eligible capital property on October 5, 1988 for $390,000. ... Your have calculated the corporation's CDA under subparagraph 89(1)(b)(iii) of the Act as follows: 89(i)(b)(iii)(A)(I) 1/2 of 75% of $121,333   $ 45,500*          "          (II)       NIL            "         (III) 1/2 of $101,100 $50,550   50,550    NIL          "          (B) 1/3 (3/4 of $390,000)     97,500          "          (C)         NIL          "          (D)         NIL          "          (E)         NIL          "          (F) 1/2 of $5,050 (50,550-45,500)   (2,525)          "          (G)          NIL Amount to be included in CDA   $ 94,975 You have asked us to review your calculations with particular emphasis on the amount included under subclause 89(1)(b)(iii)(A)(I) of the Act. ...

10 July 1991 Ministerial Correspondence 91042-4 F- Interest Deductibility Unedited CRA Tags 20(1)(c), 20(3) DECISION SUMMARY     SOMMAIRE DE DéCISION        Decision Summary Number   Numero du sommaire de   décision:  91042-4                                     Originating Section- section d'origineLeasing & Financing Officer – AgentTheresa Murphy DateJuly 10, 1991 Issue – QuestionInterest deductibility in situations involving:(1)     assumed indebetedness in respect of debt, borrowed money, and an amount     payable for property acquired;(2)     accounts payable in respect of goods and services;(3)     the winding-up of a Purchaser Co. into Opco and the assumption by Opco of Purchaser Co.'s debt; and(4)     a subsection 85(1) transfer.           ... Etc.- Article de la loi ou du règiement, etc.20(1)(c), 20(3) Distribute To- Disribuer à•Directors General      •Secretary Review Committee•     Originator •Policy Decision FileDirecteurs généraux     Secrétaire du comité de revision     Auteur     Dossier de de la                                        politique décision •Senior Advisor of     •Director General of     •Directors     •     Director of PublicationsFiscal Policy and          Legislative Affairs     Directeurs          Directeur, PublicationsTechnical Interpretation     Directeur général, Consellier principal,     Affaires législativesPolitique fiscale etinterprétations techniques…………………………………………………………………………………………………………… ...      •     Section Chiefs:          Chefs de section:……………………………………………………………………………………………………………..     •………………………………………………………………………………………………….      •………………………………………………………………………………………………     •………………………………………………………………………………………………     •     •………………………………………………………………………………………………     •………………………………………………………………………………………………     •  Background A speaker at the 1990 Canadian Tax Foundation Conference questioned the response (reported in the Access Letter) given in a February 26, 1990 technical opinion letter (#5-9484). ...

M.N.R. (64 DTC 106) Unedited CRA Tags 8(1)(f) 19(1) File No. 90M03344   E.E. ... The cases in question are:      Frappier v M.N.R., 74 DTC 1129      distinguished on the basis of the relationship found to exist in the particular case.      Molot v M.N.R. 77 DTC 111      Referred      Deuck v M.N.R. 81 DTC 177      Referred      Lavoi v M.N.R. 82 DTC 1291      Found to have no application in the particular case. ...

McNally   Directrice Andrée Simard   (613) 957-4364      7-4644 OBJET: Alinéa 18(1)(a) de la Loi de l'impôt sur le revenu (LIR) La présente est en réponse à votre note de service du 10 janvier 1990 par laquelle vous nous demandez notre opinion relativement au sujet mentionné ci-dessus. Vous nous avez soumis les faits suivants: 1.      2.      3.     24(1) 4.      5.      ... A cet égard, nous avons analysé les déductions possibles suivantes en ce qui concerne le solde dû relatif à la disposition de la clientèle. a)      Alinéa 20(1)p) LIR      Aucune déduction en vertu de l'alinéa 20(1)p) LIR ne peut être réclamée par le contribuable car ce dernier n'a pas exploité son entreprise au cours de l'année où la créance est devenu mauvaise. b)      Paragraphe 20(4.2) LIR      Puisque la disposition des biens a eu lieu avant le 18 juin 1987, aucune déduction en vertu du paragraphe 20(4.2) LIR ne peut être réclamée.       ...

5 March 1991 Ministerial Correspondence 900024 F- Salesman's Expenses Unedited CRA Tags 8(1)(f), 8(1)(h)   March 5, 1991   NOTE TO RESEARCH FILES                  Business and General                                           Division                                         S. Short                                        (613) 957-2134                                           File No. 900024 Subject: Adverse decisions, Federal Court of Appeal 19(1) The above judgments are final and binding.  ... The Court found that: •     the expression ORDINARILY REQUIRED is met if: 1)     it is an implied term of the contract of employment that the employee is required to carry out SOME of the work away from the employer's place of business, and      failure to meet the implied requirement would likely result in an unsatisfactory performance      or 2)     both the employee and employer recognize that a satisfactory performance can only be achieved by conducting some of the work away from the employer's place of business. 21(1)(b) R.D. ...

19 June 1990 Ministerial Correspondence 900114 F- Status Indians Unedited CRA Tags 81(1)(a) 24(1) File No. 900114 (5-9525)   G. ... The situation outlined is as follows:      24(1)      You ask if the portion of the income earned from the project by the Indian band will be exempt from tax by virtue of paragraph 81(1)(a) of the Act and section 87 of the Indian Act. ... Some important factors to be considered in making such a determination include:-      location of the business office-      where the books and records are kept-      where business transactions with customers and suppliers are arranged-      where employees report for work or are paid from-      where inventory is ordered and often maintained Where it can be established that the reserve is where the permanent establishment of a business is located, then all of the business income earned by individual status Indians would be exempt.  ...

Income- IT-182 Unedited CRA Tags n/a   August 16, 1989 Winnipeg District Office Head Office   Specialty Rulings   Directorate K.E. ... For example, amounts totalling 24(1) #106, 107 & 114) would appear to be income subsidies or expense reimbursements.        ... (d)     Eligible capital amounts      This category relates to all other payments of a capital nature that cannot be included in either (a), (b) or (c) and relate to the business of the taxpayer.       ...

BACKGROUND 1.     24(1) 2.      3.      4.     Class 10 Schedule II of the Regulations           Class 10 in Schedule II of the Regulations provides for:      Property not included in any other class that is (k)     property (other than property included in Class 28 or property described in paragraph (l) or (m)) that was acquired for the purpose of gaining or producing income from a mine and that is (i)     a structure that would otherwise be included in Class 8, or (ii)     machinery or equipment,...; (l)     property acquired after the 1971 taxation year for the purpose of gaining or producing income from a mine and providing services to the mine or to a community where a substantial proportion of the persons who ordinarily work at the mine reside, if such property is... ... Our position was confirmed by Current Amendments and Regulations Division on January 9, 1989.       ... Consequently, since the  24(1) A.     Class 10(k)      You asked whether railway track used by mining companies for the purpose of gaining or producing income from a mine can also be considered as Class 10(k) property.       ...