Search - 2002年 抽纸品牌 质量排名

12 April 2002 External T.I. 2002-0122495 F- PRIME PAYEE SUR OBLIGATION-- summary under Debt/ receivables Summary Under Tax Topics- Income Tax Act- Section 9- Capital Gain vs. Profit- Debt/ receivables short holding time to maturity does not preclude a bond from being capital property After indicating that a premium on a bond acquired as capital property produces a capital loss at maturity, CCRA went on to indicate: The fact that the taxpayer acquired the bond less than 12 months before its maturity is not in itself sufficient to conclude that the bond is not capital property of the taxpayer. … Where a taxpayer holds a bond as a trader or dealer, we are of the view that any loss on the disposition of the bond that is attributable to the payment of a premium will be a loss on income account. ...

21 February 2002 External T.I. 2001-0105735 F- Intérêts sur remboursement- gains en capital-- summary under Subsection 132(2) Summary Under Tax Topics- Income Tax Act- Section 132- Subsection 132(2) MFT obligation to pay tax, if unpaid, will be reduced by application of capital gains refund Before confirming that a mutual fund trust which was entitled to a capital gains refund equal to its tax payable for a year nonetheless could be subject to interest charges, CCRA stated: [T]he capital gains refund … has no impact on the application of subsections 156.1(4) and 161(1). ...

24 May 2002 Internal T.I. 2001-0113597 F- ASSURANCE CONTRE LES MALADIES GRAVES-- summary under Subparagraph 6(1)(a)(i) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a)- Subparagraph 6(1)(a)(i) if a clause providing for the return of premiums on death was ancillary, the policy could still qualify as a group sickness or accident insurance plan A term to age 75 critical illness policy provided that in the event of the death of the insured during the period of insurance without having been entitled to the payment of a critical illness benefit, the premiums paid would be refunded up to the sum insured. CCRA indicated that if this return of premium on death clause was ancillary to critical illness insurance, the insurance policy would be a sickness or accident insurance policy – in which case, there would be no taxable benefit under s. 6(1)(a) if it were a group sickness or accident insurance plan. ...

6 June 2002 External T.I. 2002-0133895 F- entreprise de placement determinee-- summary under Subsection 13(1) Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(1) recapture is treated as income from the business in which the depreciable asset was used Realtyco, which carried on an active business of operating a rental residential real estate portfolio which was not a specified investment business by virtue of having six or more full-time employees, then disposed of its entire business part-way through a year and realized recapture of depreciation. Before going on to find that the recapture was active business income notwithstanding that the corporation did not have employees in the remainder of its taxation year following the disposition, CCRA stated: [The CRA] administrative position allows, following the cessation of a business, income from the recapture of depreciation arising from the sale of assets used in the business to be treated as income from a business of the category to which the source was originally related. … ...

25 July 2002 Internal T.I. 2002-0139877 F- ASSURANCE INVALIDITE-PARITE-- summary under Paragraph 6(1)(f) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(f) contributions in years 2 and 3 could be deducted from subsequent parity adjustment to contribution made in year 1 In finding that a taxpayer could deduct contributions made to a disability insurance plan between 1989 and 2001 from a parity adjustment received in 2001 relating to disability insurance benefits received in 1988, the Directorate stated: An amount received by reason of a parity adjustment in respect of benefits obtained in the past retains the same nature as the amounts to which it relates. … [T]he wording of the Act would not restrict the deductibility of contributions paid between 1989 and 2001, even though they were paid after the time that triggered the payment of the first benefits in 1988. ...

12 August 2002 External T.I. 2002-0150095 F- Capital Dividend Account-- summary under Paragraph (d) Summary Under Tax Topics- Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (d) surrogatum principle not applied to damages received from insurance company for alleged default in paying life insurance proceeds Opco received a lump sum in settlement of its action against an insurance company for its refusal to pay a death benefit to Opco as a result of the death of the insured being from his suicide. CCRA stated: [W]here a payment is received by a corporation as damages pursuant to an out-of-court settlement and does not represent a death benefit paid pursuant to a corporation's rights under a life insurance policy, the payment cannot be included in computing the corporation's CDA under paragraph (d) of the definition of CDA …. ...

28 October 2002 External T.I. 2002-0117595 F- REVENU EXPERT-COMPTABLE-- summary under Nature of Income Summary Under Tax Topics- Income Tax Act- Section 9- Nature of Income accountants required to individually recognize professional income earned by them as employees of an NPO corporation In the context of a non-profit association employing chartered accountants who provide accounting and tax services to the association’s members, but with the chartered accountants billing such members for their services directly (as required by the provincial professional body) and paying over the proceeds to the association, CCRA applied its position in IT-189R2, para. 2 that if provincial law or the regulatory body for the profession precludes the practice of the profession by a corporation, income derived from the profession will normally be considered to be earned by the individual who rendered such professional services and not by a corporation – so that such billings were required to be included in the chartered accountants’ business income, but with a deduction for the value of the administrative services provided to them by the association. ...

4 December 2002 Internal T.I. 2002-0138067 F- REMPLACEMENT D'UNE CREANCE PAR UNE AUTRE-- summary under Paragraph 18(9.1)(a) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(9.1)- Paragraph 18(9.1)(a) financing the repayment of a debt obligation with the proceeds of a borrowing from a different creditor does not constitute a debt substitution A corporation repaid an unsecured debenture with surplus cash and by drawing down on a revolving line of credit. ... The Directorate responded: [I]n order for there to be such a substitution for the purposes of subsection 18(9.1), there must be a substitution between the creditor and the debtor of another obligation for the original obligation. … [Here] there was no replacement of the original obligation by another obligation between the Corporation and the debenture holders. ...

20 December 2002 External T.I. 2002-0164735 F- PRODUIT DE DISPOSITION ACHALANDAGE-- summary under Paragraph 12(1)(g) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) s. 12(1)(g) applicable to incremental pharmacy sales price for goodwill based on volume of prescriptions for post-sale years On a sale of the business of a pharmacist, the consideration for the goodwill sold is equal to the number of prescriptions sold over a 12-month period multiplied by a set amount ($2.50) per prescription but is increased by a further $2.50 per such number of prescriptions for each completed two-year period during the six-year term of the agreement during which the lease was successfully renewed. CCRA stated: [I]f the value of goodwill varied according to the number of prescriptions sold during each period preceding that of the lease renewal, we are of the view that the position described in paragraph 5(c) … IT-462 could apply. ...

23 December 2002 Internal T.I. 2002-0176087 F- LIMITE APPLICABLE TRANSFER DANS REER-- summary under Subsection 146.3(6.1) Summary Under Tax Topics- Income Tax Act- Section 146.3- Subsection 146.3(6.1) deemed benefit under s. 146.3(6.1) included in amount referred to in s. 146.3(5) All the funds in the RRIF of the deceased annuitant were transferred for the benefit of the financially dependent child of the deceased so that, pursuant to s. 146.3(6.1), the total designated benefit was included in the child’s income under s. 146.3(5). In confirming that the child could transfer the entire amount of the designated benefit to the child’s RRSP, the Directorate stated: [A]mounts deemed to be received from the RRIF by the deceased annuitant by reason of subsection 146.3(6) constitute amounts received for the purposes of subsection 146.3(5). … Consequently, this amount must be taken into account in determining Variable C in the formula in subsection 146.3(6.11). ...