Search - 2005年 抽纸品牌 质量排名

13 July 2005 External T.I. 2005-0131351E5 F- Séparation des conjoints de fait-- summary under Common-Law Partner Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Common-Law Partner common-law partnership of couple with a child resumed the moment they resumed living together Common-law partners (Monsieur and Madame) had a child of their union, and then lived separate and apart starting on April 15, 2004, and then resumed their life together on November 1, 2004. ... CRA stated: [S]ince on November 1, 2004, Monsieur and Madame were cohabiting in a conjugal relationship and had a child from their union, they will be considered to be common-law partners from that date. … [B]ecause Monsieur and Madame had a child together, they will never be subject to the 12-month cohabitation period since it applies only to common-law partners without children. ...

13 July 2005 External T.I. 2005-0131351E5 F- Séparation des conjoints de fait-- summary under Paragraph 74.5(3)(b) Summary Under Tax Topics- Income Tax Act- Section 74.5- Subsection 74.5(3)- Paragraph 74.5(3)(b) capital gain is attributed to transferor common-law partner if the property is sold after they resumed their relationship Common-law partners (Monsieur and Madame) had a child of their union, and then lived separate and apart starting on April 15, 2004 (with Monsieur then transferring a rental property to Madame), and then resumed cohabiting on November 1, 2004. ... Since the disposition of the property did not take place at a time when they were living separate and apart because of a breakdown in their common-law relationship … paragraph 74.5(3)(b) does not apply. ...

7 July 2005 External T.I. 2005-0122191E5 F- Erroneous Elections in Statute-barred Years-- summary under Paragraph 85(1)(c.1) Summary Under Tax Topics- Income Tax Act- Section 85- Subsection 85(1)- Paragraph 85(1)(c.1) no need to amend the s. 85(1) election where the agreed amount was less than the s. 85(1)(c.1) floor An individual (X) transferred all the shares of Bco to Aco in exchange for a note and common shares, electing under s. 85(1) at an amount thought to be the transferred shares’ ACB – but it later emerged that this amount was their PUC, and their ACB was higher (but still less than their FMV). ...

7 July 2005 External T.I. 2005-0122191E5 F- Erroneous Elections in Statute-barred Years-- summary under Subsection 110.6(19) Summary Under Tax Topics- Income Tax Act- 101-110- Section 110.6- Subsection 110.6(19) no need to amend the s. 85(1) election where the agreed amount was less than the s. 85(1)(c.1) floor An individual (X) transferred all the shares of Bco to Aco in exchange for a note and common shares, electing under s. 85(1) at an amount thought to be the transferred shares’ ACB – but it later emerged that this amount was their PUC, and their ACB was higher (but still less than their FMV). ...

12 September 2005 External T.I. 2005-0134631E5 F- Superficial Loss- Realization of Latent Loss-- summary under Superficial Loss Summary Under Tax Topics- Income Tax Act- Section 54- Superficial Loss loss could be realized by 4 unrelated individuals transferring their equal shareholdings of Opco to Newco Four unrelated individuals each holding 25% of the common shares of a small business corporation, transfer their shares to a corporation (“Newco”) with which they are not affiliated, thereby sustaining a capital loss. ... Regarding s. 245((2), CRA stated: [T]o the extent that there are no transactions carried out in the context of the Particular Situation with a view to circumventing those specific legislative provisions, it would probably be reasonable to consider that the Transaction would not directly or indirectly result in an abuse of the application of the provisions of the Act read as a whole …. ...

31 August 2005 Internal T.I. 2005-0134831I7 F- Capital Gains Exemption Strip-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) the use of s. 40(3.6)(b) for surplus-stripping purposes would be referred to the GAAR Committee Two brothers, who had stepped up the ACB in shares of their respective holding companies using the capital gains exemption, then redeemed those preferred shares so as to give rise to a s. 84(3) deemed dividend and a capital loss which was denied and added to the ACB of their common shares of those holding companies pursuant to s. 40(6.2)(b) – then transferred those common shares to new Holdcos in exchange inter alia for preferred shares with a high ACB and PUC, which they then utilized on the redemption of those new preferred shares. ...

31 August 2005 Internal T.I. 2005-0134831I7 F- Capital Gains Exemption Strip-- summary under Subsection 40(3.6) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(3.6) individuals holding high-ACB/low-PUC prefs and low ACB/PUC common shares preserved that ACB under s. 40(3.6)(b) for surplus-stripping purposes on their prefs’ redemption S. 84.1 did not apply to individuals transferring preferred shares – whose ACB previously had been stepped up by them under s. 110.6(2.1)- to common shares under s. 40(3.6)(b) (upon the redemption of those preferred shares in their hands), with those common shares then exchanged by them for inter alia high-PUC preferred shares of new Holdcos, which were then redeemed in their hands for cash. ...

6 October 2005 External T.I. 2005-0146061E5 F- Coop de travailleurs actionnaire- montants versés-- summary under Subsection 136(2) Summary Under Tax Topics- Income Tax Act- Section 136- Subsection 136(2) workers shareholder cooperative qualified Regarding the qualification of a workers shareholder cooperative, CRA stated: As stated in F9902745 … a workers cooperative provides services to its members where it employs its members directly or indirectly. ...

4 October 2005 External T.I. 2005-0149671E5 F- Congé à traitement différé-- summary under Subparagraph 6801(a)(v) Summary Under Tax Topics- Income Tax Regulations- Regulation 6801- Paragraph 6801(a)- Subparagraph 6801(a)(v) returning to pre-retirement leave is not returning to “regular” employment Regarding the situation where employees had accumulated vacation leave throughout their careers in order to build up a pre-retirement time bank, and in responding negatively to the proposition that Reg. 6801(a)(v) is satisfied where such an employee, who has taken a salary deferral arrangement in the year following the leave, thereafter takes the employee’s year of preretirement leave, CRA stated: [T]he employee would not be returning to the employee’s regular duties with the employee’s employer for a period of time at least equal to the employee’s period of leave since the employee would be on vacation. Furthermore … the Plan would be intended to provide benefits to the employee upon retirement and would not be primarily intended to fund a leave of absence from the employee’s employment, thereby contravening the requirements of [Reg.] 6801(a)(i) of the Regulations. ...

9 November 2005 Internal T.I. 2005-0154301I7 F- Choix concernant les immobilisations admissibles-- summary under Subsection 14(1.01) Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(1.01) cost of property acquired can be nil On a sale of a residential care facility, the taxpayer allocated substantially all of the sale price to operating agreements with the Quebec Ministry, and took the position that the election under s. 14(1.01) was available. ... In this case, the taxpayer "acquired" the … operating agreements for such a cost. ...