Search - 2002年 抽纸品牌 质量排名

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. ...

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. ...

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. ...

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. ...