Search - 2005年 抽纸品牌 质量排名

20 April 2005 External T.I. 2005-0119901E5 F- Associated Corporations- Shareholders' Agreement-- summary under Paragraph 256(1.4)(a) Summary Under Tax Topics- Income Tax Act- Section 256- Subsection 256(1.4)- Paragraph 256(1.4)(a) presumption of the referenced shares being issued and outstanding is relevant only re treasury shares and does not multiply already-issued shares Two individuals (X and Y) each held all of the shares of Gesco and Holdco, respectively, and each of Gesco and Holdco held ½ of all the shares (being 50 common shares each) of Opco. ...

21 March 2005 Internal T.I. 2005-0119961I7 F- CCPC STATUS-- summary under Paragraph 251.2(2)(a) Summary Under Tax Topics- Income Tax Act- Section 251.2- Subsection 251.2(2)- Paragraph 251.2(2)(a) moving from one shareholder to 2 equal shareholders generally entails an acquisition of control unless there is deadlock USco disposed of 50% of the shares of Canco to another corporation ("Holdco" – that was a Canadian-owned Canadian corporation), "retroactive" to a particular date. ...

3 May 2005 Internal T.I. 2005-0120711I7 F- Subsection 104(2) of Regulations-- summary under Paragraph 104(2)(b) Summary Under Tax Topics- Income Tax Regulations- Regulation 104- Subsection 104(2)- Paragraph 104(2)(b) no Reg. imposes withholding on a retiring allowance paid to a non-resident Would Reg.104(2)(b) apply to a lump sum payment of a retiring allowance by a Canadian employer to a former employee who is not resident in Canada at the time of payment, if the retiring allowance is attributable to employment duties that were performed by the person either (i) wholly outside Canada, or (ii) partly (1/3) in Canada and partly (2/3) outside Canada during a period when the person was at no time resident in Canada? ... There is no provision in … the Regulations requiring an employer to make deductions in respect of the lump sum payment of a retiring allowance to a non-resident person. ...

30 May 2005 External T.I. 2005-0127861E5- Securities transactions- capital gain or income-- summary under Options Summary Under Tax Topics- Income Tax Act- Section 9- Capital Gain vs. ... CRA stated: [A]s indicated in … IT-479R …[t]he CRA generally presumes that: (a) the gain or loss realized by a holder of options is on the same account as the holder's transactions in shares; (b) the gain or loss realized by a writer of covered options is on the same account as the underlying shares; and (c) the gain or loss realized by a writer of naked options is normally on income account. ...

11 May 2005 Roundtable, 2005-0118731C6 F- Contrat avec une société d'affacturage-- summary under Paragraph 181.2(3)(f) Summary Under Tax Topics- Income Tax Act- Section 181.2- Subsection 181.2(3)- Paragraph 181.2(3)(f) characterization as “loans and advances” and “all other indebtedness” based on legal character A factoring company advances sums to Corporation A at a discount to the face value of the discounted receivables, and then applies the amounts collected to reduce the advance amounts. ... After noting the distinction between “loans and advances” and “all other indebtedness” in ss. 181.2(3)(c) and (f), CRA stated: "[I]indebtedness " has a broader meaning than the term "loans" since it includes not only the lender-borrower relationship but also a seller-buyer transaction. ...

24 June 2005 External T.I. 2005-0126251E5 F- Montants alloués pour personne handicapée-- summary under Subsection 118.3(2) Summary Under Tax Topics- Income Tax Act- Section 118.3- Subsection 118.3(2) parent could not take a transfer of the unused credit because she was no longer financially supporting her impaired daughter Could the taxpayer claim the unused portion of the disability tax credit for her daughter who was now over 18 years of age, given that the daughter had been placed in a specialized centre since she was two and a half years old and the taxpayer was no longer having to pay for her daughter as she was receiving social assistance benefits? ... CRA stated that: Generally, a person is dependent on an individual if the individual provides for the individual's basic needs or necessities on a regular and consistent basis … [so that the taxpayer] cannot claim the wholly dependent person tax credit for dependants with physical or mental disabilities. ...

30 September 2005 External T.I. 2004-0093661E5 F- Revenu d'une fiducie et droit acquis par un mineur-- summary under Subsection 104(24) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(24) written trustee resolution may be necessary to establish that an amount of income has become payable How can the trustee designate or report an amount so that it is considered to be payable to a beneficiary? After noting that CRA has not relied on the comments in Sachs in relation to the preferred beneficiary designation that the "authority to pay income to beneficiaries … includes the authority to declare or designate income as held for them to the exclusion of the continuance of the trustee's authority to deprive them of it” to establish a position with respect to the term "payable" and referring to its comments in IT-286R2, para. 8, CRA stated: [A] written resolution signed by the trustees of a trust (or the minutes of a meeting of the trustees), whereby the trustees confer an irrevocable right on a beneficiary of the trust to receive a portion of the trust's income, is a means of establishing that the beneficiary has become entitled to enforce payment. ...

12 September 2005 External T.I. 2005-0134631E5 F- Superficial Loss- Realization of Latent Loss-- summary under Paragraph 251(1)(c) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(1)- Paragraph 251(1)(c) 4 unrelated individuals transferring their equal shareholdings of Opco to Newco could be a NAL transaction 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. ... However, in noting that the transaction very well might not be an arm’s length transaction, so that a business investment loss was not realized, CRA stated: [T]he situation where one party to a transaction is merely accommodating the other party in an attempt to obtain a certain tax result may be a situation where the parties are not dealing at arm's length because they do not have separate economic interests which reflect ordinary commercial dealings between parties acting in their own separate interests. … [I]t is quite possible that each of the Individuals and Newco were not dealing at arm's length. ...

27 October 2005 External T.I. 2004-0103431E5 F- Crédit d'impôt étranger-Gain en capital-- summary under Subsection 126(1) Summary Under Tax Topics- Income Tax Act- Section 126- Subsection 126(1) claiming of principal residence exemption or capital loss carryforwards would generally preclude FTC for related US capital gains tax A Canadian resident, who owned a condominium in Florida for his personal use, disposed of the condominium at a gain that was taxed in the U.S., and utilized the personal residence exemption or, alternatively, capital loss carryforwards, to offset the gain. ... On the other hand, if the taxpayer has sufficient non-business income from that particular country, a FTC may be claimed even though no tax under the Act arises from the income underlying the foreign tax (i.e., in this example, the capital gain was reduced to nil by paragraph 40(2)(b)). … [I]f for a taxation year Mr. ...

11 January 2005 Internal T.I. 2004-0104341I7- Reclassify CDE of partnership to CEE-- summary under Subsection 66.1(9) Summary Under Tax Topics- Income Tax Act- Section 66.1- Subsection 66.1(9) "... paragraph (f) of the definition of CDE (which allocates the partner's share of CDE incurred by the partnership) does not contain any wording which changes the character of the expenses from the original character, i.e., the original character being expenses referred to in paragraphs (a) to (e) of the definition of CDE. ...