Search - 2002年 抽纸品牌 质量排名

6 June 2002 External T.I. 2002-0133895 F- entreprise de placement determinee-- summary under Specified Investment Business Summary Under Tax Topics- Income Tax Act- Section 125- Subsection 125(7)- Specified Investment Business recapture from sale of a rental business qualified as business income that was not from a specified investment business, notwithstanding no employees in that year after the sale 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. In finding 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. … The wording of the Act does not require that the corporation employ more than 5 full-time employees throughout the year, but rather that it employ more than 5 full-time employees in the business throughout the year. ...

18 April 2002 Internal T.I. 2002-0118827 F- DEBENTURES CONVERTIBLES-- summary under Paragraph 20(1)(f) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(f) no s. 20(1)(f)(ii) deduction on conversion of convertible debentures notwithstanding attempt in resolution to fix the issued shares’ stated capital at their market value The corporation, on the conversion by holders of convertible debentures that it had previously issued, passed a resolution stipulating that the stated capital of the shares issued by it on the conversion was equal to the shares’ market value at that time, and took a deduction under s. 20(1)(f)(ii) equal to ¾ of the excess of such market value over the face value of the converted debentures. ...

18 April 2002 Internal T.I. 2002-0118827 F- DEBENTURES CONVERTIBLES-- summary under Subsection 18(9.1) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(9.1) straight-line or present value method may be used in amortizing premium, and must relate to interest Regarding the potential application of s. 18(9.1) to a premium paid on the early cash redemption of convertible debentures, the Directorate indicated: “if part of the penalty relates to something other than interest, such as debt administration costs, it would not be deductible pursuant to subsection 18(9.1)” – although that did not appear to be the case here regarding s. 18(9.1) covering the amount of a penalty or bonus to the extent that it does not exceed the amount of the total interest that would otherwise have been payable but for the reduction or repayment, the “word ‘value’ in subsection 18(9.1) may therefore be interpreted as meaning the total value and not the present value of future interest payable.” ...

21 June 2002 External T.I. 2001-0107705 F- Partie XIII et logiciels d'ordinateurs-- summary under Paragraph 212(1)(d) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(1)- Paragraph 212(1)(d) exemption for shrink-wrapped software not applicable where it is downloaded Regarding whether mass-produced software, such as Microsoft Office, which requires the user to consent to the terms of the user licence and to register a user name, a company name and a key number when installed on a computer, qualify as shrink-wrapped software, so that its sale to a resident is not subject to s. 212(1)d), CCRA stated: Shrink-wrapped software means pre-packaged software that is immediately available on the market and ready for use. ... This software will nevertheless have to meet the essential characteristics of shrink-wrapped software described in the previous paragraph. … Computer software that is downloaded does not meet the characteristics of shrink-wrapped software. ...

12 July 2002 External T.I. 2002-0127585 F- Legal Expenses, Compensation for Defamation-- summary under Paragraph 8(1)(b) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(1)- Paragraph 8(1)(b) legal fees incurred for employee to receive damages only for defamation were not deductible Following a disagreement with his employer, Mr. ... If the taxpayer is not successful in court or otherwise fails to establish that some amount is owed, no deduction for expenses is allowed. … [T]he expenses incurred by the taxpayer in suing his employer may not be deductible because the taxpayer did not receive compensation for the employment income lost during the suspension period. ...

20 August 2002 External T.I. 2002-0145225 F- Contingent Right to Acquire Shares-- summary under Paragraph 251(5)(b) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(5)- Paragraph 251(5)(b) s. 251(5)(b) not applied iteratively, where shareholders have a pro rata right to acquire another’s shares, and a contingent right to acquire those shares not taken up in the 1st round Situation 1 The shareholders' agreement between the five equal shareholders of Opco provides an obligation of each to sell its Opco shares equally to the others on the occurrence of specified events of fault such as, theft, bankruptcy a breach of any of the provisions of the agreement – but with provision for any shares not so taken up by one of the other shareholder to be divided equally for purchase by the other acquiring shareholders. ...

16 December 2002 External T.I. 2002-0138195 F- ALLOCATION POUR FRAIS DE DEPLACEMENT-- summary under Subparagraph 6(1)(b)(vii.1) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii.1) travel allowance for travel 40% of the employment days between home and a more remote employer situs was for personal travel An employee of a financial institution works three days a week at the office of his employer, a financial institution, located in the municipality where he lives, and works two days a week a services centre of his employer located 85 kilometres from the first office (the “Y service point”). ... The fact that an employee has one workplace to which the employee reports more frequently than others does not affect the status of the other workplaces as regular workplaces. … [T]he trips made by Employee A between his home and the Y service point on Tuesday and Thursday of each week are of a personal nature. ...

5 December 2002 External T.I. 2002-0172315 F- Contingent Right to Acquire Shares-- summary under Paragraph 251(5)(b) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(5)- Paragraph 251(5)(b) ss. 251(5)(b) and 256(1.4) applicable where the 3 equal shareholders agree that they must purchase the shares of anyone committing fraud – but not if redemption requirement The three equal unrelated individual shareholders of Opco (Messrs. ...

23 December 2002 Internal T.I. 2002-0176087 F- LIMITE APPLICABLE TRANSFER DANS REER-- summary under Variable C Summary Under Tax Topics- Income Tax Act- Section 146.3- Subsection 146.3(6.11)- Paragraph 146.3(6.11)(b)- Variable C Variable C included the deemed benefit under s. 146.3(6.1) Following the death of the annuitant of a RRIF, all the plan funds were transferred to the estate (which was named in the will as the beneficiary) and then, as directed by the will, the estate transferred all such funds 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). ... This proposition can be inferred from the position taken by Canadian courts regarding the scope to be given to a deeming provision. … Thus, even if the deceased annuitant did not actually receive an amount representing the value of his RRIF, by the effect of the [s. 146.3(6)] deeming rule, the Act leads us to consider this to be so. ...

25 February 2002 External T.I. 2000-0046485 F- Majoration et Immobilisation-- summary under Subclause 88(1)(c)(vi)(B)(I) Summary Under Tax Topics- Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(c)- Subparagraph 88(1)(c)(vi)- Clause 88(1)(c)(vi)(B)- Subclause 88(1)(c)(vi)(B)(I) reciprocal transactions entailed acting in concert, so that the bump was denied under s. 88(1)(c)(vi)(B)(I) given resulting specified shareholder status Mr. ... X – with the result that the Subject Shares would constitute ineligible property pursuant to s. 88(1)(c)(vi), since they would be acquired by a person (HoldcoB) who was a specified shareholder of Aco during the series and before the time at which HoldcoA last acquired control of Aco. ...