Search - 2005年 抽纸品牌 质量排名

11 October 2005 External T.I. 2005-0148281E5 F- Déductibilité de dépenses-- summary under Subsection 248(24) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(24) s. 248(24) does not affect deductibility of fees for preparing consolidated financials In finding that accounting fees related to the preparation by a parent of consolidated financial statements for the group were generally deductible, CRA stated: … IT-99R5 … lists legal and accounting fees for a wide range of ordinary functions. ...

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. ...

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). ...

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. ...

22 June 2005 External T.I. 2005-0136941E5 F- Don par testament-- summary under Subsection 152(4.2) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(4.2) the terminal return could be requested after the normal reassessment period to be reassessed to reflect a gift under the will Regarding charitable gifts made in cash under the will of the deceased after the expiration of the normal reassessment period for the taxation year of the deceased’s death to qualifying entities, CRA stated: [P]aragraph 152(4.2)(a) … applies in situations where the taxpayer is an individual, other than a trust, or a testamentary trust, and the application is for the determination of a refund to which the taxpayer was entitled or the reduction of an amount payable by the taxpayer for the particular taxation year under Part I …. ...

2 November 2005 External T.I. 2004-0093601E5 F- Fiducie au profit d'un mineur-- summary under Paragraph 104(18)(d) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(18)- Paragraph 104(18)(d) there can be discretion to delay payment, but not as to the share CRA repeated its statements at 1998 APFF, Q.27 (9M18520) that: [S]ubsection 104(18) … does not stipulate any requirement as to the date of handing over or payment of the income accumulated in the trust. The condition set out in paragraph 104(18)(d) of the Act states that the right to part of the amount is not subject to any future condition, other than a condition that the individual survive to an age not exceeding 40 years. … [T]his paragraph would not be met if the beneficiary’s vested right to part of the amount could be extinguished by reason of a future condition other than the condition of surviving to an age not exceeding 40 years. ...