Search - 2002年 抽纸品牌 质量排名

5 November 2002 External T.I. 2002-0161695 F- CDC HYPOTHEQUE-- summary under Paragraph (d) Summary Under Tax Topics- Income Tax Act- Section 89- Subsection 89(1)- Capital Dividend Account- Paragraph (d) no credit to CDA of creditor on receiving life insurance proceeds pursuant to pledged policy of debtor In 2002-0122944 F, CCRA indicated that the CDA of a corporation for purposes of an s. 83(2) election made after July 8, 2002 could include the amount of a life insurance policy paid to a creditor by virtue of its security interest. ... Consequently … the hypothecary creditor will not be able to include in the calculation of its capital dividend account the proceeds of a life insurance policy that it has received in payment of the debtor policyholder's debt because such proceeds are received only by the policyholder. ...

21 January 2002 External T.I. 2001-0078735 F- Droit de recevoir une somme-- summary under Proceeds of Disposition Summary Under Tax Topics- Income Tax Act- Section 54- Proceeds of Disposition FMV of contingent right to deferred cash sales proceeds was included in proceeds, with subsequent gain or loss when the contingency was resolved The shareholders of a Canadian-controlled private corporation (Xco) agreed to sell their Xco shares to a public corporation (Yco) in consideration for an upfront cash payment, and for shares of Yco received on an s. 85(1) rollover basis – but with a clause (the “Clause”) in the sale agreement providing that in one year’s time they would receive a further cash payment for each of their Yco shares equal to the deficiency in its trading price in one year’s time as compared to the portion of the sale price allocated to such shares. ...

21 January 2002 External T.I. 2001-0078735 F- Droit de recevoir une somme-- 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) inapplicable to contingent right to receive deferred cash sales proceeds to the extent the share consideration declined in value The shareholders of a CCPC (Xco) agreed to sell their Xco shares to a public corporation (Yco) in consideration for an upfront cash payment, and for shares of Yco received on an s. 85(1) rollover basis – but with a clause (the “Clause”) in the sale agreement providing that in one year’s time they would receive a further cash payment for each of their Yco shares equal to the deficiency in its trading price at that time as compared to the portion of the sale price allocated to such shares. ...

21 January 2002 External T.I. 2001-0078735 F- Droit de recevoir une somme-- summary under Paragraph 85(1)(f) Summary Under Tax Topics- Income Tax Act- Section 85- Subsection 85(1)- Paragraph 85(1)(f) s. 85(1)(f) applicable to contingent right to receive deferred cash sales proceeds to the extent the share consideration received under s. 85(1) declined in value The shareholders of a CCPC (Xco) agreed to sell their Xco shares to a public corporation (Yco) in consideration for an upfront cash payment, and for shares of Yco received on an s. 85(1) rollover basis – but with a clause (the “Clause”) in the sale agreement providing that in one year’s time they would receive a further cash payment for each of their Yco shares equal to the deficiency in its trading price at that time as compared to the portion of the sale price allocated to such shares. ...

10 January 2002 External T.I. 2001-0112885 F- ASSURANCE-VIE ET PRET REMBOURSE AU DECES-- summary under Subsection 207.6(2) Summary Under Tax Topics- Income Tax Act- Section 207.6- Subsection 207.6(2) overview of employer use of life insurance policy to fund RCA benefits CCRA provided the following overview of the use of a life insurance policy to fund an RCA: [W]here an employer acquires an interest in a life insurance policy to enable it to fund benefits to be received by a person on or after a taxpayer's retirement … [t]he provisions of Part XI.3 then apply. ...

12 March 2002 Internal T.I. 2001-0094067 F- DEDOMMAGEMENT- TITRE DE PROPRIETE-- summary under Proceeds of Disposition Summary Under Tax Topics- Income Tax Act- Section 54- Proceeds of Disposition damages received for use of a property contrary to the recipient’s co-ownership right were tax-free receipts After his discovery that his separated common-law spouse (Madame) was selling a property in which he had a ½ co-ownership interest, Monsieur obtained a judgment requiring recognition through a deed of his co-ownership interest and a second judgment requiring her to account for her management of the property in the interim, which resulted in Monsieur receiving a lump-sum damages payment. ...

5 March 2002 Internal T.I. 2001-0102757 F- PERTE FINALE-- summary under Adjusted Cost Base Summary Under Tax Topics- Income Tax Act- Section 54- Adjusted Cost Base cost of moving rental building off land for subsequent sale, in order to construct parking lot and create more space for existing rental buildings, was addition to ACB of land In order to enlarge the parking lot on its existing rental property and improve the visibility of the existing buildings, the taxpayer acquired an adjoining lot with building, incurred costs in relocating that building, capitalized those relocation costs to that building and then sold the building to a third party and claimed a terminal loss most of which represented such capitalized costs. Before concluding that such terminal loss should be denied because the building did not qualify as depreciable property (it was not acquired for rental-income purposes notwithstanding its temporary generation of rents), the Directorate stated: [M]ost of the moving costs … should be added to the cost of the cleared land since the purpose of the move was to clear the land rather than to advantageously locate the building. ...

18 April 2002 Internal T.I. 2001-0105007 F- RECOMPENSE POUR UN SAUVETAGE MARITIME-- summary under Paragraph 3(a) Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a) salvage received by crew members was not an exempt windfall A company owning a pilot boat participated with its employed crew in the marine rescue of a vessel in distress, received compensation pursuant to the Shipping Act after suing for compensation, and paid the crew members a portion of the compensation received as a reward for their participation in the marine salvage of the vessel in distress (in accordance with a scale previously established by a UK arbitrator in similar cases). In finding that such compensation was taxable to them (and likely employment income rather than business income), the Directorate stated: [T]he reward received by the crew members was not a windfall …. ...

5 April 2002 External T.I. 2002-0122055 F- BIEND D'UN REER DONNES EN GARANTIE-- summary under Subsection 146(10) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(10) s. 146(10) rather than s. 146(12) applies to a non-depositary RRSP where its property is used as security In the course of a general discussion of the consequences of an RRSP permitting its property to be used as security, CCRA drew a distinction between the consequences to a depositary and non-depositary RRSP, indicated that s. 146(12) rather than s. 146(10) applies to a depositary RRSP in this situation and then stated that: [such] rules … do not apply in the case of a trust governed by an RRSP described in subparagraph (b)(i) of the definition of "retirement savings plan" in subsection 146(1). ...

24 April 2002 External T.I. 2001-0111185 F- DISPOSITION PARTIELLE D'UNE PARTICIPATION-- summary under Disposition Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Disposition reclassification of LP units into three classes of alphabet units did not entail a disposition Ms. ... CCRA indicated that such exchange would not constitute a disposition of her interest (and that there was no transfer of her interest for purposes of s. 97(2),) given that “the exchange … serves to isolate the units relating to the rights in the shares that Ms. ...