Search - 2005年 抽纸品牌 质量排名

20 September 2005 External T.I. 2005-0140601E5 F- Ristournes- Coop de travailleurs actionnaire-- summary under Subsection 135(1) Summary Under Tax Topics- Income Tax Act- Section 135- Subsection 135(1) s. 135(1) can apply to payments to worker members of a shareholder worker co-operative CRA indicated that a shareholder worker co-operative can make payments to its members that will be deductible under s. 135(1), stating: In F 2001-0091015, we … noted that the term "customer" for the purposes of section 135 includes a member to whom the worker cooperative renders services by providing work directly or indirectly. We then concluded that a patronage dividend that is calculated on the basis of the amount of work done directly or indirectly by that member for the co-operative would be a deductible amount under subsection 135(1) since it would satisfy the definition of "allocations in proportion to patronage". … In the case of a payment made pursuant to an allocation in proportion to patronage, we are of the view that the amount of such a payment received by a worker who is a member of a shareholder worker co-operative will be included in computing the worker's income under subsection 135(7) for the taxation year in which the payment was received. ...

26 October 2005 External T.I. 2005-0117551E5 F- État des loyers de biens immeubles-- summary under Paragraph 18(1)(h) Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(h) prohibition applied to travel and accommodation expenses incurred in dealing with a rental property left in substandard condition In finding that travel and accommodation costs incurred by the taxpayer in dealing with a rental property at a distant location that had been left in an unsanitary and substandard condition by a deceased tenant were non-deductible, CRA stated: [U]nless you incurred those expenses for the purpose of earning income from a business or property, you will not be able to deduct those expenses from your rental income for the 2004 taxation year. … [I]t would appear that your travel expenses were incurred to monitor and manage the situation arising from the death of your tenant and not to earn income from the property. In addition, because of the clear prohibition in paragraph 18(1)(h) … you cannot deduct in computing your rental income the meal and living expenses that you incurred while staying in Longueuil, as those are personal and living expenses. ...

17 February 2005 External T.I. 2004-0091811E5 F- Exemption pour résidence principale-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 54- Principal Residence- Paragraph (a) where residence held by son and mother in equal co-ownership is 2 units each occupied separately, each could technically access the exemption for only a ¼ interest A single taxpayer (Mr. ... However, in such a situation “the relevant Tax Services Office [should] determine … what would be the appropriate result in accordance with the tax policy underlying this exemption.” ...

31 March 2005 External T.I. 2004-0093651E5 F- Primes d'assurance-vie et d'assurance-invalidité-- summary under Paragraph 20(1)(e.2) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(e.2) guarantee respecting another aspect of a loan by a government fund does not preclude deductibility of premiums on life policy assigned as security to bank A taxpayer, who received a loan from a financial institution under a Quebec farm assistance program, acquired a life insurance policy to guarantee the repayment of that loan and, in certain cases, also acquired a disability insurance policy. ... However, a loan granted under the (the program] … is guaranteed, in some respects, by the Farm and Forestry Loan Insurance Fund (the "Fund"). … [W]e understand that what is guaranteed by the Fund is different from what is covered by the life and disability insurance policies purchased from the financial institution. ...

11 April 2005 External T.I. 2005-0112321E5 F- Price adjustment clause-- summary under Subsection 51(2) Summary Under Tax Topics- Income Tax Act- Section 51- Subsection 51(2) CRA may accept a price adjustment clause adjusting of share consideration on s. 51 exchange if genuine attempt to establish FMV and issue of intervening share cancellation is addressed An estate freeze entailed the exchange by Mr. ... After noting that in such a situation “it is not subsection 15(1) that the CRA would consider applying if the FMV of the freeze preferred shares was less than the FMV of the exchanged common shares, but rather subsection 51(2),” and that the price adjustment clause was not one described in IT-169 as it addressed adjusting the consideration received rather than the purchase price, and that the clause as described “would not be acceptable because … it did not provide for the necessary measures to settle any difference between the FMV of the consideration in relation to the transferred assets, should the preferred shares be redeemed before the CRA contests the FMV of the preferred shares,” CRA stated: The CRA would generally agree to recognize a clause for adjustment to the consideration and not apply subsection 51(2), where the facts (including the contract) evinced that the parties actually intended to deal in the shares at their FMV and established the FMV of the preferred shares for the purposes of the arrangement, by a fair and reasonable method, and the relevant adjustments provided for in the adjustment clause were effected by the parties where the FMV of the preferred shares was less than the FMV of the common shares. … ...

11 April 2005 External T.I. 2005-0112321E5 F- Price adjustment clause-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date CRA may also accept a price adjustment clause for improving the attributes of the shares received on an exchange so as to equal the exchange price An estate freeze entailed the exchange by Mr. ... After noting that the price adjustment clause was not one described in IT-169 as it addressed adjusting the consideration received rather than the purchase price, and that the clause as described “would not be acceptable because … it did not provide for the necessary measures to settle any difference between the FMV of the consideration in relation to the transferred assets, should the preferred shares be redeemed before the CRA contests the FMV of the preferred shares,” CRA stated: The CRA would generally agree to recognize a clause for adjustment to the consideration and not apply subsection 51(2), where the facts (including the contract) evinced that the parties actually intended to deal in the shares at their FMV and established the FMV of the preferred shares for the purposes of the arrangement, by a fair and reasonable method, and the relevant adjustments provided for in the adjustment clause were effected by the parties where the FMV of the preferred shares was less than the FMV of the common shares. … Where there is a significant discrepancy between the FMV determined by the taxpayer for freeze preferred shares and the actual FMV, it usually demonstrates that the taxpayer had not made a genuine effort to determine the FMV of the shares [citing Guilder News and Wagner, 2001 DTC 5674 (FCA)]. ...

17 March 2005 External T.I. 2005-0118601E5 F- Sale of Shares-Transfer of Family Business-- summary under Subparagraph 84.1(2)(a.1)(ii) Summary Under Tax Topics- Income Tax Act- Section 84.1- Subsection 84.1(2)- Paragraph 84.1(2)(a.1)- Subparagraph 84.1(2)(a.1)(ii) preliminary s. 85(1)(g) exchange transaction for crystallized preferred shares avoided application of s. 84.1(2)(a.1)(ii) 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. ... CRA indicated that on the disposition by the children to Newco for $0.5M of their common shares of Holdco acquired for $0.5M, the aggregate ACB to them of such shares would not have been reduced pursuant to s. 84.1(2)(a.1)(ii) (before any GAAR application), stating: [N]o part of the aggregate ACB to the children of the common shares of the capital stock of Holdco would be attributable to the capital gains deduction claimed by A … on the crystallization transactions … [given] that, by the application of paragraph 85(1)(g), the entire amount of the capital gain realized by A and in respect of which he would have claimed a capital gains deduction pursuant to section 110.6 would have been attributed to the preferred shares of the capital stock of Holdco. ...

22 March 2005 External T.I. 2004-0098591E5 F- Application de l'alinéa 212(9)d) proposé-- summary under Paragraph 212(9)(d) Summary Under Tax Topics- Income Tax Act- Section 212- Subsection 212(9)- Paragraph 212(9)(d) extension to provincial regulatory authority under review CRA indicated that the exemption as then worded did not apply if a provincial rather than federal authority was the party to the reinsurance indenture – but this matter was under consideration by Finance. ...

6 January 2005 External T.I. 2004-0088791E5 F- Paragraphe 4803(2) du Règlement-- summary under Subsection 4803(2) Summary Under Tax Topics- Income Tax Regulations- Regulation 4803- Subsection 4803(2) Reg. 4803(2) satisfied if any of its paragraphs is satisfied CRA indicated, based on the meaning of “or”: [T]he conditions listed in paragraphs 4803(2)(a) to (d) … are not cumulative. ...

11 April 2005 External T.I. 2004-0091721E5 F- Usufruit d'un bien immeuble situé en France-- summary under Paragraph 248(3)(a) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(3)- Paragraph 248(3)(a) usufructuary of rental property received the rental income under s. 108(5)(a) as deemed trust income beneficiary A resident of Canada gifted to his daughter, also resident in Canada, the bare ownership of an income property located in France, while retaining the usufruct of the property. CRA noted that the daughter would receive the net rental income as the income beneficiary of a deemed trust under s. 248(3) (so that such income was deemed to be income from property under s. 108(5)(a)) – except that when the usufruct was extinguished, there would be a dissolution of the deemed trust to which s. 107(2) would apply, so that thereafter the bare owner would become subject to tax on the rental income. ...