Search - 2005年 抽纸品牌 质量排名

16 December 2005 External T.I. 2005-0150411E5 F- Roll-over Provisions and Partnership-- summary under Subsection 86(1) Summary Under Tax Topics- Income Tax Act- Section 86- Subsection 86(1) partnership is a taxpayer for s. 51(1), 85.1(1) or 86(1) exchange purposes Are the rules in ss. 51(1), 85.1(1) or 86(1) (which refer to a "taxpayer") available to a partnership in a reorganization where it exchanges shares of a Canadian corporation, even though those provisions refer to a "taxpayer"? CRA responded: Based on … subsection 96(1), the CRA's practice is to treat a partnership as a person and a taxpayer when calculating income at the partnership level under Division B of Part I …. … [A] partnership would generally be considered a "taxpayer" for the purposes of subsections 51(1), 85.1(1) and 86(1) and would therefore be entitled to rely on the rules contained therein …. ...

16 December 2005 External T.I. 2005-0150411E5 F- Roll-over Provisions and Partnership-- summary under Taxpayer Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Taxpayer partnership with non-resident partners is a taxpayer for s. 51(1), 85.1(1) or 86(1) rollover purposes Are the rules in ss. 51(1), 85.1(1) or 86(1) (which refer to a "taxpayer") available to a partnership in a reorganization where it exchanges shares of a Canadian corporation, even though those provisions refer to a "taxpayer"? CRA responded: Based on … subsection 96(1), the CRA's practice is to treat a partnership as a person and a taxpayer when calculating income at the partnership level under Division B of Part I …. … [A] partnership would generally be considered a "taxpayer" for the purposes of subsections 51(1), 85.1(1) and 86(1) and would therefore be entitled to rely on the rules contained therein …. ...

31 August 2005 Internal T.I. 2005-0134831I7 F- Capital Gains Exemption Strip-- summary under Paragraph 84.1(1)(a) Summary Under Tax Topics- Income Tax Act- Section 84.1- Subsection 84.1(1)- Paragraph 84.1(1)(a) s. 84.1 did not apply to transferring crystallized preferred shares’ ACB to common shares under s. 40(3.6)(b), with those shares exchanged for high-PUC prefs of new Holdcos for cash redemption Each of two brothers, who already held some of “their” shares of Opco through their respective holding companies (Holdco 1 or Holdco 2) had, in a capital gains crystallization transaction in which the s. 110.6(2.1) deductions were claimed, transferred further common shares of Opco to Holdco 1 or 2, respectively, in consideration for Class E preferred shares with an ACB equaling their FMV and nominal PUC. ... The Directorate stated: [P]aragraph 84.1(1)(a) would not apply to the disposition by each of Brother 1 and Brother 2 of the Class A shares … of Amalco 1 or Amalco 2 … to reduce the ACB in respect of the Class B preferred shares … of Holdco 5 and Holdco 6 received as consideration. … [F]or the purposes of paragraph 84.1(1)(a), the ACB to Brother 1 or Brother 2 … of the Class A shares of Amalco 1 or Amalco 2, as the case may be, would technically be deemed to be approximately $XXXXXXX. This is because there would technically be no amount each of which is an amount determined after 1984 under subparagraph 40(1)(a)(i) in respect of a previous disposition of a Class A share of the capital stock of Amalco 1 or Amalco 2, as the case may be, or to an earlier disposition of a share for which that Class A share of the capital stock of Amalco 1 or Amalco 2 would have been substituted (i.e., a Class A share of the capital stock of Holdco 3 or Holdco 4, as the case may be, or, having regard to subsection 248(5), a Class A share of the capital stock of Holdco 1 or Holdco 2, or any of the 149 Class A shares of the capital stock of Opco referred to in (1)(c) above). … [However] in the event that taxpayers apply for advance rulings in respect of a series of proposed transactions similar to the one described above …[we] would … refer such a case to the General Anti-Avoidance Rule ("GAAR") Committee. ...

1 April 2005 External T.I. 2004-0097171E5 F- Item gagné lors d'un tirage-- summary under Paragraph 3(a) Summary Under Tax Topics- Income Tax Act- Section 3- Paragraph 3(a) position on exempt lottery winnings did not apply to extent prize was indirectly funded by employer Prior to the closure of a company division, the social club of that division decided to use up the funds in the club fund (to which the employer and employees had contributed equally) to purchase an item for more than $2,000, and make it the prize in a random draw among the employees. CRA stated: As indicated in … IT-213R, the amount or value of a prize received by a taxpayer from a lottery scheme is not taxable as either a capital gain or income unless … the prize can be considered, inter alia, to be income from employment. … CRA went on to find that “since only employees could participate in the draw … the employee who wins the item should include in the employee’s income the proportion of the value of the item that was paid for by a contribution made by the employer to the social club fund.” ...

29 November 2005 Internal T.I. 2005-0130101I7 F- ITC- Logging Truck-- summary under Paragraph 4600(2)(f) Summary Under Tax Topics- Income Tax Regulations- Regulation 4600- Subsection 4600(2)- Paragraph 4600(2)(f) trucking by sub-contractor can qualify Opco used a truck, equipped with a new loader and a grapple, to transport pulpwood logs from woodlots for producers to a pulpwood processing plant, and also transported sawlogs that it purchased from lumber producers and resold to sawmill operators (and further, and to a lesser extent, transported sawlogs from woodlots belonging to it). CRA stated: [L]og hauling services performed by a subcontractor from the point of harvest to the point of delivery of the logs to a processing plant (sawmill, pulp mill, plywood mill or other similar log processing location), can constitute an activity of logging for purposes of the definition of qualified property in subsection 127(9) and paragraph 4600(2)(f) … based, inter alia, on Lor-Wes …. ... Finally, a logging truck as described in paragraph 4600(2)(f) … could be considered to have been acquired for use in logging … if it were acquired by a subcontractor with the intention of using it for log hauling services to sawmills, pulp mills or other processing sites on behalf of a number of wood producers who are either farmers who own woodlots or simply other persons who own woodlots for whom income from the sale of wood is not the primary source of income. ...

10 January 2005 Internal T.I. 2004-0091251I7 F- Définition d'automobile-- summary under Subparagraph (e)(iii) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Automobile- Paragraph (e)- Subparagraph (e)(iii) exclusion applies even where the occupant is self-employed rather than an employee of the business that owns (or leases) the truck An employee of a logging contractor who is required to work at logging sites that are special work sites or remote locations described in s. 6(6)(a)(i) or (ii), also carries on a business in which he holds a harvester, that he leases to the logging contractor for use at the logging sites, and a pick-up truck (purchased by him for $45,000) which he drives in transporting equipment and maintenance parts when working at such sites. ... (e)(iii) exclusion applied, CRA stated: [T]he wording of the exclusion … allow[s], inter alia, an employee's own vehicle that is used in the course of employment under the conditions set out in that subparagraph, and for which the employee's expenses are not reimbursed by the employee's employer, to be excluded from the definition of automobile …. [T]he exception in subparagraph (e)(iii) … may even apply to a self-employed person who primarily uses the individual’s vehicle at a location described in subparagraphs 6(6)(a)(i) or (ii) …. ...

13 January 2005 External T.I. 2004-0103281E5 F- dons et avantages-- summary under Subsection 248(32) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(32) value of advantage should be based on FMV and ignore sales tax and tips In the course of discussing the (then) draft rules in ss. 248(31) and (32), in relation to a charitable fundraising campaign conducted through a golf tournament, meal and various door prizes, with the costs of the banquet, golf cart rentals and other costs, plus GST/QST thereon amounting to about 60% of the $400 “ticket” price to the event, CRA stated: [T]he value of the advantage received by the donor should not reflect the costs incurred by the organization for the activity but rather the value received by the donor. ... However, it is likely that the value of a meal with music in a relaxed atmosphere is more valuable than a meal in a cafeteria without service. … The amount of sales taxes paid by the charity need not be considered … nor should the amount of tips be considered. … [I]f the value of the free items given to all participants in the golf tournament, for each ticket sold, does not exceed the lesser of $75 and 10% of the ticket price, this amount will not be considered an advantage …. ...

7 February 2005 External T.I. 2004-0101421E5 F- Subsection 111(5.1)-- summary under Subsection 111(5.1) Summary Under Tax Topics- Income Tax Act- Section 111- Subsection 111(5.1) FMV of assets should be established on a push-down basis from the share purchase price, but can be allocated based on an appraisal Aco acquired all of the shares of Bco for a price of $1000, resulting in an acquisition of control. ... CRA responded: … $1,000 … would be a function of the FMV of the net assets of Bco. Since Bco would have no liabilities at that time, it appears to us that the total FMV of Bco's assets would also be $1,000 immediately before the particular time. … [A] method of determining the FMV of property of a particular prescribed class based on objective data such as an independent appraisal report, a price list, a sales transaction of similar property, etc., would generally be an acceptable method. … [I]n this case the amounts established by the independent appraiser could be used as a basis for allocating the $1,000 to the various assets of Bco immediately prior to the time of the acquisition of control. ...