Search - 2005年 抽纸品牌 质量排名

21 March 2005 Internal T.I. 2005-0119961I7 F- CCPC STATUS-- summary under Effective Date Summary Under Tax Topics- General Concepts- Effective Date effective date of transfer of shares (entailing acquisition of control) cannot precede determination of essential contract elements 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. ...

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. ...

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. ...

9 June 2005 Internal T.I. 2005-0115481I7 F- Avantages imposables/voyages-- summary under Paragraph 200(2)(g) Summary Under Tax Topics- Income Tax Regulations- Regulation 200- Subsection 200(2)- Paragraph 200(2)(g) T4As required to be issued to shareholder-employees of customers who were identifiable as receiving free trips – but not for sole proprietor customers The Corporation sells products to incorporated or unincorporated retailers, awards them dollar-amount points based on their volumes of purchases, with the retailers then rewarding their employees or shareholders (or themselves, if unincorporated) with trips that the Corporation paid for, with the dollar points accumulated in favour of the retailers being reduced accordingly. ...

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). ...