Search - 2002年 抽纸品牌 质量排名

4 April 2002 External T.I. 2001-0103735 F- Fiducie exclusive au conjoint et ass. ... Consequently … the shares of Opco owned by the Trust are deemed to be beneficially owned by Ms. A for the purposes of the Act …. ...

14 August 2002 External T.I. 2001-0116385 F- PARTAGE DE COMMISSIONS-- summary under Subsection 56(2) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(2) a reasonable portion of mutual fund commissions received by a firm should be allocated to its representative who made the sales Where Mr. ... X as stated in Income Tax Technical News No. 22. … Mr. X cannot represent Firm A without being remunerated for the services he renders to that firm. ... X must be assessed in a manner that is reasonable in the circumstances. … … [A]n amount of commissions received by Firm A could be allocated to Firm B as compensation for services rendered by Firm B to Firm A such as, for example, the use of Firm B's client network. ...

13 September 2002 External T.I. 2002-0159525 F- Non-Arm's Length Sale of Shares-- summary under Paragraph 251(1)(c) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) CCRA does not generally presume that an uncle and nephew do not deal at arm’s length Regarding whether a sale of shares of a farming corporation by a resident individual to a Canadian purchaser owned by his nephew would be a transaction between persons not dealing at arm’s length, CCRA indicated: There being only one tax advisor to the transaction would not be determinative, although it could be an element pointing towards a non-arm’s length transaction. "[T]he CCRA does not generally presume that non-arm's length relationships exist in transactions involving uncles and nephews … [although] family ties may be more likely to give rise to the existence of a non-arm's length relationship between particular persons." "[I]f … the brothers' children were to become shareholders of Opco by having their corporation systematically acquire shares from one of their uncles, instead of shares belonging to their own father, this would … have a significant impact on the question of determining whether the Purchaser and the Vendor are not dealing at arm's length with each other …." ...

25 November 2002 External T.I. 2002-0126825 F- AVANTAGE CONFERE A UN EMPLOYE-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) reimbursing employee-tenants for time spent in upgrading their units beyond normal rental industry practice would generate a taxable benefit Employees you rent housing units from their employer are reimbursed by it for their expenses and time in carrying out approved landscaping work or improvements (e.g., fencing, patios, siding, painting). Regarding whether this generated a taxable benefit under s. 6(1)(a), CCRA stated: [E]xpenses incurred by the employee to improve the employee’s housing unit that are not within the scope of those normally assumed or reimbursed by a landlord should not … reduce the value of the benefit …. However … where the expenses incurred by the employee are expenses that are normally borne by a landlord, the amount of this benefit could be reduced by a reasonable amount, which represents the disbursements made by the employee for work related to the employee’s housing unit that primarily benefits the employer/landlord. … Furthermore, we disagree that the value of the benefit computed for the purposes of paragraph 6(1)(a) should be reduced to take into account the time spent by the employee in carrying out the renovation work on the employee’s housing unit. ...

9 May 2002 Internal T.I. 2002-0135307 F- Application du paragraphe 39(2)-- summary under Dividend Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Dividend a dividend is any corporate distribution other than of PUC Before going on to find that if a distribution made from a Delaware subsidiary’s surplus would be a dividend for ITA purposes if it was a dividend under the Delaware corporate law, the Directorate stated: Generally … a dividend includes any distribution of property by a corporation to its shareholders, with the exception of a distribution that constitutes a return of paid-up capital in respect of a class of shares of the corporation (see documents # E 9415515, E 9428025 and E 9515666). In this regard, whether or not the corporation is resident in Canada is irrelevant …. ...

2 May 2002 Internal T.I. 2002-0122607 F- BIENS A USAGE PERSONNEL-- summary under Property Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Property where Reg. 1102(2) does not apply, land and building are a single property generating a single gain On the disposition by an individual of a cottage which is a personal-use property (“PUP”) but not his principal residence, he realizes a capital gain of $15,000, which is attributable to a $25,000 gain on the land, and a $10,000 loss on the building. ... The Directorate stated: Where a building constitutes depreciable property … [Reg. 1102(2)] has the effect of splitting the property into two for the purposes of the Act, namely the land and the building. In the case of a cottage that is a PUP, we are of the view that the land and the building will remain one and the same property for tax purposes if they constitute one and the same property for legal purposes. … [Here] the taxpayer will realize a capital gain of $15,000 on the disposition …. ...

31 October 2002 External T.I. 2002-0141265 F- NATURE D'UN BIEN APRES ROULEMENT-- summary under Subsection 69(11) Summary Under Tax Topics- Income Tax Act- Section 69- Subsection 69(11) no GAAR abuse where transfer of appreciated capital property to affiliated Lossco for immediate sale A couple who co-owned farmland transferred it on a s. 85(1) rollover basis to a corporation controlled by them before its sale to “known” unrelated buyers, in order to utilize non-capital loss balances of the corporation. ... Subsection 69(11) would therefore not apply to increase the individuals' proceeds of disposition …. [W]here there is no transaction to circumvent the application of subsection 69(11) … subsection 245(2) would not apply, since the series of transactions would result in the utilization of the losses by a person affiliated with those who benefited from the tax-deferred transfer, and this would not constitute an abuse of the Act read as a whole …. ...

21 January 2002 External T.I. 2001-0080325 F- FRAIS DE VOYAGE-BIENS LOCATIFS-- summary under Paragraph 18(1)(h) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(h) notwithstanding s. 18(1)(h) jurisprudence, CCRA allows travel expenses incurred for collecting rent, supervising repair work or managing the multiple rental properties The taxpayer makes two return trips to Spain each year to personally look after rental properties and incurred approximately $1,800 in travel expenses per year for those trips (mostly, plane fares). CCRA noted that “[s]everal court cases, including … Benjamin … 54 DTC 357 … have determined that travel expenses incurred by a taxpayer to attend to rental properties are personal expenses of the taxpayer and therefore not deductible pursuant to paragraph 18(1)(h).” ...

Furthermore … the reasonableness of an employee using such a vehicle may be questioned. However, we agree … that the employer-corporation would not be subject to the restriction set out in paragraph 18(1)(r), which applies to the use of an automobile. On the other hand, it could be subject to the general restriction described in section 67 …. ...

28 February 2002 Internal T.I. 2001-0097117 F- TPS/TVH SUR UN AVANTAGE IMPOSABLE-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose GST on employee benefit, but not shareholder benefit, generally is deductible Where a corporation uses its employees to earn income from a business or property, can it deduct the GST/HST that it must pay pursuant to ETA s. 173 on the amount of taxable benefits relating to the use or operation of an automobile made available to an employee or shareholder? CCRA responded: If the GST/HST collected and remitted is in respect of a benefit included in an employee's income pursuant to paragraph 6(1)(a), (e), (k) or (l) … the corporation may deduct it in computing its income from a business or property. … [I]f [instead] the GST/HST collected and remitted is in respect of a benefit included in a shareholder's income under subsection 15(1) … the corporation cannot deduct it in computing its income from a business or property since it would not be considered to have been incurred for the purpose of earning its income from the business or property. ...