Search - 2002年 抽纸品牌 质量排名

24 April 2002 External T.I. 2001-0111185 F- DISPOSITION PARTIELLE D'UNE PARTICIPATION-- summary under Subsection 97(2) Summary Under Tax Topics- Income Tax Act- Section 97- Subsection 97(2) creation of 3 classes of units which tracked the 3 types of partnership property was not a disposition and did not engage s. 97(2) 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. ...

17 May 2002 External T.I. 2001-0107815 F- APPLICATION DE LA LOI-- summary under Subsection 34.1(8) Summary Under Tax Topics- Income Tax Act- Section 34.1- Subsection 34.1(8) s. 34.1(8) would apply if an old partnership is replaced by a new one, provided no tax avoidance motivation Messrs. ... However, there were arguments that ss. 34.1(1) and (8) should be interpreted in light of s. 249.1, which contemplates the carrying on of a business at the partnership level – so that the business would cease to exist at the time the partnership ceased to exist, with the result that s. 34.1(8) would render s. 34.1(1) inapplicable. ...

17 May 2002 External T.I. 2001-0107815 F- APPLICATION DE LA LOI-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 s. 249.1(1) overrode the normal perspective that the partnership business was carried on by the partners both before and after a new partnership was formed Three individuals wound up their partnership under s. 98(3) and transferred their undivided interests in the property to a new partnership among themselves and a fourth new partner. ... However, assuming that the old partnership was not wound up for tax avoidance reasons, CCRA was prepared to instead accept arguments that ss. 34.1(1) and (8) should be interpreted in light of s. 249.1(1), which contemplates the carrying on of a business at the partnership level – so that the business would cease to exist at the time the partnership ceased to exist, with the result that s. 34.1(8) would render s. 34.1(1) inapplicable. ...

31 May 2002 External T.I. 2001-0110095 F- ALLOCATIONS NON IMPOSABLES-- summary under Paragraph 6(16)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(16)- Paragraph 6(16)(a) mobility impairment means significant difficulty moving around that lasts 12 months In the course of a general discussion, CCRA stated: [A] person with a mobility impairment would therefore be someone who, in our view, would have significant difficulty moving around. ... …[A]n employee who is in one of the above situations may … receive from the employer a reasonable reimbursement or allowance relating to expenses incurred in connection with transportation between the employee’s ordinary place of residence and the employee’s work location (including parking near that location) without any taxable benefit having to be included ….in computing the employee’s income from an office or employment. ...

12 June 2002 External T.I. 2002-0143325 F- REGIME DE CONGE A TRAITEMENT DIFFERE-- summary under Subparagraph 6801(a)(iii) Summary Under Tax Topics- Income Tax Regulations- Regulation 6801- Paragraph 6801(a)- Subparagraph 6801(a)(iii) where 2 SDAs, combined application of reduction under Reg. 6801(a)(iii)(A) Regarding the situation where an employee joins a second deferred salary arrangement at a time when the employee already still part of a salary deferral arrangement, CCRA stated: If an employee who is a member of an arrangement referred to in paragraph 6801(a) of the Regulations were to join another such arrangement, we are of the view that the amount that the employee may receive during the leave under the first arrangement must be the total of the amounts deferred before the leave and the amounts of the reduction in salary for the period after the leave in order for the condition in clause 6801(a)(iii)(A) of the Regulations to be satisfied for the first arrangement. ... Consequently, the condition in clause 6801(a)(iii)(A) … will be satisfied for both arrangements. ...

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. ...

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. ...