Search - 2005年 抽纸品牌 质量排名

24 May 2005 External T.I. 2005-0121291E5 F- Processing in Canada of ore-- summary under Clause Subparagraph 1204(1)(b)(iii)(A) Summary Under Tax Topics- Income Tax Regulations- Regulation 1204- Subsection 1204(1)- Paragraph 1204(1)(b)- Subparagraph 1204(1)(b)(iii)- Clause Subparagraph 1204(1)(b)(iii)(A) second crushing of nickel ore at the surface generated gross resource profits Mineco crushes nickel ore underground in its mine. ... CRA stated: [T]he revenues that Opco would earn in a particular year from the Second Crushing activity could be included in computing its GRP for that year under clause 1204(1)(b)(iii)(A) … since they could constitute revenues for the year from the processing in Canada of ore derived from mineral resources in Canada that would not be mined by Opco to any stage that is not beyond the prime metal stage or its equivalent. ...

19 May 2005 External T.I. 2005-0113681E5 F- Dédommagement pour congédiement injustifié-- summary under Subsection 5(1) Summary Under Tax Topics- Income Tax Act- Section 5- Subsection 5(1) court-ordered reinstatement order gives rise to employment income In response to a query concerning the tax treatment of compensation paid to an employee for wrongful dismissal, CRA stated: [W]here, pursuant to a court order or out-of-court settlement, a dismissed employee is retroactively reinstated in the employee’s employment and the employer is required to pay the employee compensation for damages, in lieu of salary and other employment benefits (including compensation for expenses incurred by the employee in seeking new employment), the amount paid to the employee should be treated as taxable employment income pursuant to subsection 5(1) or section 6 and not as a retiring allowance. This position also applies where there is no availment by the taxpayer of the right to reinstatement. … [C]ompensation identified as interest (including pre-judgment interest and post-judgment interest) is taxable as interest income pursuant to paragraph 12(1)(c) if it is interest by its nature. ...

24 June 2005 External T.I. 2005-0126251E5 F- Montants alloués pour personne handicapée-- summary under Subsection 118(6) Summary Under Tax Topics- Income Tax Act- Section 118- Subsection 118(6) taxpayer could not claim the s. 118(1)(d) credit since she no longer was supporting her daughter Could the taxpayer claim the wholly-dependent person tax credit for disabled dependants over 18 years of age under s. 118(1)(d) 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: 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. ...

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 …. ...

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. ...