Search - 2005年 抽纸品牌 质量排名

10 January 2005 External T.I. 2004-0095361E5 F- Dommages-- summary under Paragraph 3(a) Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a) courts have preferred to tax on the basis of an identified source Regarding the treatment of damages received pursuant to proceedings against a professional for negligence resulting in loss of a survivor's pension from the Régie des rentes du Québec [Quebec Pension Plan] ("QPP"), CRA stated: The courts have repeatedly ruled on the possibility of taxing unlisted sources under section 3(a). In general, the courts have preferred to tax sources that are enumerated and/or provided for under a specific provision of the Act (see Schwartz … and Fries …). ...

20 April 2005 External T.I. 2005-0110421E5 F- ACB BUMP on an AMALGAMATION-- summary under Subparagraph 88(1)(c)(iii) Summary Under Tax Topics- Income Tax Act- Section 88- Subsection 88(1)- Paragraph 88(1)(c)- Subparagraph 88(1)(c)(iii) land included in timber limit is ineligible property Immediately prior to the amalgamation of Holdco with Opco, the only assets of Opco were woodlots. In finding that the cost of the land could not be bumped under ss. 87(11)(b) and 88(1)(d), CRA noted: … IT-481... [states], " If a taxpayer acquires land on which there is standing timber (for example, freehold timberlands), such property is a timber limit.” and “Unlike land on which is located a property which qualifies for inclusion in one of the classes in Schedule II of the Regulations, land which is acquired as a part of a timber limit is depreciable under Schedule VI of the Regulations and does not exist as a separate property for purposes of the Act.” ...

20 April 2005 External T.I. 2005-0110421E5 F- ACB BUMP on an AMALGAMATION-- summary under Depreciable Property Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Depreciable Property land included in timber limit is depreciable property Immediately prior to the amalgamation of Holdco with Opco, the only assets of Opco were woodlots. In finding that the cost of the land could not be bumped under ss. 87(11)(b) and 88(1)(d) because it was depreciable property, CRA noted: … IT-481... [states], " If a taxpayer acquires land on which there is standing timber (for example, freehold timberlands), such property is a timber limit.” and “Unlike land on which is located a property which qualifies for inclusion in one of the classes in Schedule II of the Regulations, land which is acquired as a part of a timber limit is depreciable under Schedule VI of the Regulations and does not exist as a separate property for purposes of the Act.” ...

13 January 2005 External T.I. 2004-0097911E5 F- Crédit d'impôt pour études-- summary under Qualifying Educational Program Summary Under Tax Topics- Income Tax Act- Section 118.6- Subsection 118.6(1)- Qualifying Educational Program education credit unavailable where the course consisted of discrete 4-day sessions separated by a month or more – but tuition credit may be available An organization offers courses, for a specific training program, that are offered in six full 4-day sessions (32 hours) in the months of February, March, May, September, October and December. CRA stated: [T]he program could not be a qualifying educational program or a specified educational program since the weeks of instruction are not consecutive. … [T]he educational institution may use the T2202A certificate or an official receipt to record the tuition fees paid. ...

6 January 2005 Internal T.I. 2004-0100241I7 F- Imposition des rentes au décès-- summary under Paragraph 148(2)(b) Summary Under Tax Topics- Income Tax Act- Section 148- Subsection 148(2)- Paragraph 148(2)(b) no disposition of PAC under s. 148(2)(b) – but disposition if estate elects to commute Regarding the taxation of prescribed and non-prescribed annuity contracts on the death of the holder and annuitant (the "Annuitant"), the Directorate referred to ss. 148(2)(b) and (c), and then stated: [O]n the death of a prescribed annuity contract holder, the deemed disposition rule in paragraph 148(2)(b) does not apply. … If the annuity contract provides that on the death of the Annuitant, the Estate continues to receive the annuity amounts but also has the option to terminate the annuity contract and receive a lump sum, there will be a disposition of the prescribed annuity contract by the Estate when it makes the election. ...

7 February 2005 External T.I. 2005-0111431E5 F- Death of a Taxpayer- Deduction of CCDE-- summary under Subsection 70(5.2) Summary Under Tax Topics- Income Tax Act- Section 70- Subsection 70(5.2) no s. 70(5.2) deduction where CCDE balance arose “through” a partnership By virtue of being a member of a partnership (SENC), Mr. ... X's estate,” CRA went on to state: [S]ubsection 70(5.2), which sets out the rules applicable where a taxpayer who owns a Canadian resource property dies in a taxation year, would not be applicable … since it is our position that Mr. X's interest in SENC would not constitute a "Canadian resource property" …. ...

17 March 2005 External T.I. 2005-0118601E5 F- Sale of Shares-Transfer of Family Business-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) GAAR could apply where previous capital gains crystallization transaction indirectly generated a capital loss on a pref redemption transaction An individual ("A") wholly-owning Holdco, held Holdco common shares with a nominal FMV, ACB and PUC, and Holdco preferred shares having an FMV of $1M and an ACB of $0.5 million (as a result of a previous capital gains crystallization transaction) and a nominal PUC. ... In addition … transactions of the type described above could … give rise to surplus stripping situations … which could also trigger the application of subsection 245(2). ...

21 June 2005 Internal T.I. 2005-0120341I7 F- Paragraphe 80(15).-- summary under Subsection 80(15) Summary Under Tax Topics- Income Tax Act- Section 80- Subsection 80(15) s. 80(15) forgiven amount can be applied against NCLs or ACB that are unconnected to the partnership Mr. ... The Directorate responded: … Mr. X's application of the forgiven amount in respect of the X Debt against the ACB of the capital assets he held immediately after the time of settlement of the X Debt is consistent with the Act. … Mr. X could have applied the forgiven amount in respect of the X Debt against a non-capital loss for a taxation year ending before the particular year pursuant to subsection 80(3) if he had had such a loss, even if that loss had not been a loss from the business carried on by LP. … [S]ubparagraph 80(15)(c)(v) does not prevent Mr. ...

16 May 2005 Internal T.I. 2005-0119061I7 F- Montant d'aide-actions-- summary under Subpargraph 12(1)(x)(viii) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(x)- Subpargraph 12(1)(x)(viii) funding of film production company by shares rather than loan would not give rise to assistance Prod Co, a wholly owned subsidiary of M Co and a "qualified corporation," produces a Canadian film or video production ("CFVP") at a cost of $1,900,000 that is eligible for the s. 125.4(3) credit. ... After noting that the loan was assistance for the purposes of s. 12(1)(x) and the definition thereof in s. 125.4(1), and reduced Prod Co's "labour expenditure" s. 125.4(3), the Directorate considered whether there would be such assistance if M Co instead invested the sum in shares of Prod Co, and stated: [I]f, in order to partially finance a production, Prod Co issues shares of a class of its capital stock to its parent company M Co, the latter acquires … rights in Prod Co through the shares issued to it for the purposes of subparagraph 12(1)(x)(viii) … [and] the acquisition of those shares does not constitute an amount of assistance to Prod Co for the purposes of section 125.4. ...

9 June 2005 External T.I. 2004-0092001E5 F- Droits indivis dans les actions-- summary under Qualified Small Business Corporation Share Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(1)- Qualified Small Business Corporation Share undivided interests in SBC shares on s. 98(3) winding up could qualify as shares of QSBC shares As the result of the winding up of a partnership that held shares of a small business corporation, one of the former partners has held undivided rights to the shares of the corporation for more than 24 months. ... Thus, a partner receiving undivided interests in shares held by a partnership in accordance with subsection 98(3) could be considered to hold shares of the corporation for the purpose of determining whether the recipient is entitled to the capital gains deduction …. … [T]he shareholder has held the undivided interests in the shares for more than 24 months and will continue to hold them until their disposition. ...