Search - 2002年 抽纸品牌 质量排名

Tel qu'il est mentionné au paragraphe 22 de la circulaire d'information 70-6R5 du 17 mai 2002, nous avons comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ... L'alinéa 118.5(3)d) exclut aussi des frais admissibles les frais accessoires au titre de l'inscription et qui n'ont pas été payés par (i) l'ensemble des étudiants à temps plein à l'établissement, si le particulier est un étudiant à temps plein de l'établissement; (ii) l'ensemble des étudiants à temps partiel à l'établissement, si le particulier est un étudiant à temps partiel de l'établissement; pour la portion des frais de cette nature qui sont payés pour l'année au titre de l'inscription du particulier à l'établissement qui dépasse 250 $. ...

Nos commentaires: Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, l'Agence du revenu du Canada (ci-après l'"ARC") a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ... Nous vous référons cependant aux paragraphes 22 à 26 du Bulletin d'interprétation IT-419R2, Définition de l'expression "sans lien de dépendance ", en date du 8 juin 2004, qui exposent les lignes directrices générales suivies par l'ARC pour déterminer si des personnes ont entre elles un lien de dépendance ou non à un moment donné. ...

In accordance with the Supreme Court of Canada decision of Stewart vs. the Queen (2002 SCC 46), a particular activity will generally constitute a source of income from business or property for purposes of the Act where it is undertaken in pursuit of profit and is not a personal endeavour. ... Specifically, as noted in paragraphs 4 and 5 of Interpretation Bulletin IT-273R2, Government Assistance – General Comments, (footnote 8) generally, when a taxpayer receives or is entitled to receive government assistance for the acquisition of depreciable property (before the disposition of the property), subsection 13(7.1) of the Act applies to reduce the capital cost of the property by the amount of the assistance. ... Yours truly, Pamela Burnley CPA, CA Manager Business and Capital Transactions Section Business and Employment Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 As stated in question 9 in the Frequently Asked Questions section of the BC Housing Secondary Suite Incentive Program website, the minimum loan under the Program is $10,000, which means that construction costs of $20,000 or more need to be incurred by a Homeowner to participate in the Program. 2 As you indicated, the RALs are the median rent levels for each area and unit size as determined by the Canada Mortgage & Housing Corporation in their annual rental market survey. 3 In a situation where the SSIP Loan is not forgiven within the first 5 years of the Program, BC Housing may, at their sole discretion, extend the mortgage term to a maximum of 10 years from commencement (the opportunity for forgiveness will continue) of the BC SSIP. 4 The Secondary Suite must be newly constructed under municipal building permits received on or after April 1, 2023. 5 Based on question 12 in the Frequently Asked Questions section of the BC Housing Secondary Suite Incentive Program website. 6 See also Line 9946 of the T4036 Rental Income guide for discussion of situations where property is regularly rented below fair market value, under the heading “Renting below fair market value” 7 https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4036/rental-income.html 8 https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it273r2.html 9 https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c2-principal-reside... 10 Refer to paragraph 2.13 of the PR Folio for explanation of the phrase family unit. 11 A possible exception to this might be where a Homeowner rents the Secondary Suite to their former spouse or former common-law partner who is both a Qualifying Tenant under the BC SSIP and a family member that can meet the “ordinarily inhabited” requirement for purposes of the principal residence definition in section 54 of the Act. ...

., [2002] 2 S.C.R. 720, explained that while the trust arises at the time that the tax debtor fails to remit the source deductions by the specified due date, it is "deemed to have been in existence from the moment the deductions were made". ... TD Bank, 2008 DTC 6275, where Noël, J., at paragraph 17, summarized the findings of the Supreme Court in First Vancouver as follows: The collection of source deductions is at the heart of income tax collection; The tax debtor's bank is more familiar with the debtor's business and finances than the Minister; Source deductions have priority over other creditors with respect to the collection of unremitted taxes; The special priority granted to the deemed trust prevails over property given as security, regardless of whether the security interest arose before or after the deductions for income tax or employment insurance were made [.] ...