Search - 2005年 抽纸品牌 质量排名

31 August 2005 Internal T.I. 2005-0134831I7 F- Capital Gains Exemption Strip-- summary under Subsection 245(4) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(4) the use of s. 40(3.6)(b) for surplus-stripping purposes would be referred to the GAAR Committee Two brothers, who had stepped up the ACB in shares of their respective holding companies using the capital gains exemption, then redeemed those preferred shares so as to give rise to a s. 84(3) deemed dividend and a capital loss which was denied and added to the ACB of their common shares of those holding companies pursuant to s. 40(6.2)(b) – then transferred those common shares to new Holdcos in exchange inter alia for preferred shares with a high ACB and PUC, which they then utilized on the redemption of those new preferred shares. ...

31 August 2005 Internal T.I. 2005-0134831I7 F- Capital Gains Exemption Strip-- summary under Subsection 40(3.6) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(3.6) individuals holding high-ACB/low-PUC prefs and low ACB/PUC common shares preserved that ACB under s. 40(3.6)(b) for surplus-stripping purposes on their prefs’ redemption S. 84.1 did not apply to individuals transferring preferred shares – whose ACB previously had been stepped up by them under s. 110.6(2.1)- to common shares under s. 40(3.6)(b) (upon the redemption of those preferred shares in their hands), with those common shares then exchanged by them for inter alia high-PUC preferred shares of new Holdcos, which were then redeemed in their hands for cash. ...

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. ...

9 November 2005 Internal T.I. 2005-0154301I7 F- Choix concernant les immobilisations admissibles-- summary under Subsection 14(1.01) Summary Under Tax Topics- Income Tax Act- Section 14- Subsection 14(1.01) cost of property acquired can be nil On a sale of a residential care facility, the taxpayer allocated substantially all of the sale price to operating agreements with the Quebec Ministry, and took the position that the election under s. 14(1.01) was available. ... In this case, the taxpayer "acquired" the … operating agreements for such a cost. ...

13 January 2005 External T.I. 2004-0101701E5 F- Bien substitué-- summary under Paragraph 248(5)(b) Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(5)- Paragraph 248(5)(b) substituted property definition in s. 248(5)(b) does not apply for the purposes of s. 7(1.1) In finding that the provisions of s. 7(1.1) would not apply to shares received as a stock dividend on shares that had been acquired on the exercise of employee stock options, where such shares were sold before the latter shares had been disposed of, CRA stated: Since the provisions of subsection 7(1.1) do not refer to the term "substituted property", we are of the view that the definition in paragraph 248(5)(b) does not apply to the case submitted … [and] the provisions of paragraph 7(1)(a) would apply in the taxation year in which the held shares are ultimately disposed of or exchanged, even though the shares, received as a stock dividend on those held shares, have already been sold. ...

24 January 2005 External T.I. 2004-0099471E5 F- Convention de retraite pour un actionnaire-employé-- summary under Paragraph 20(1)(r) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(1)- Paragraph 20(1)(r) no deduction regarding pre-incorporation services, and longstanding CRA position re shareholder-manager compensation Are contributions by a corporation to an RCA deductible in computing its income where the contributions relate to services rendered by a shareholder-employee while self-employed and before the corporation’s incorporation? ... After referring to the s. 67 limitation, it stated: [T]he position set out in [1981 CTF Roundtable, Q.42], which applies to the reasonableness of bonuses paid to … shareholder-employees, also applies in determining the reasonableness of contributions, for the purposes of section 67, to an RCA for the benefit of a shareholder-manager. ...

24 January 2005 External T.I. 2004-0099471E5 F- Convention de retraite pour un actionnaire-employé-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 81 Roundtable position on shareholder-manager compensation also applies to RCA contributions Are contributions by a corporation to an RCA deductible in computing its income where the contributions relate to services rendered by a shareholder-employee while self-employed and before the corporation’s incorporation? After paraphrasing the s. 20(1)(r) wording and indicating that, to be deductible, “the contributions must relate to services rendered to that corporation as an employee,” CRA stated: [T]he position set out in [1981 CTF Roundtable, Q.42], which applies to the reasonableness of bonuses paid to … shareholder-employees, also applies in determining the reasonableness of contributions, for the purposes of section 67, to an RCA for the benefit of a shareholder-manager. ...

26 January 2005 Internal T.I. 2004-0101351I7 F- Déduction pour frais juridiques- Alinéa 60o)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose legal costs of disputing GST or sales tax assessments of a business are deductible The shareholder of an insolvent corporation incurred legal fees in defending against an ARQ sales tax assessment made on the basis that he was jointly and severally liable for sales tax liabilities of the corporation. Before going on to indicate that such fees were not deductible under s. 60(o) by the shareholder, the Directorate noted that they would have been deductible by the corporation if incurred by the corporation – but were not deductible under s. 9 by the individual since he was not carrying on a business. ...

8 February 2005 Internal T.I. 2004-0099681I7 F- Remboursement de frais de déménagement-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) reimbursement of reasonable living expenses incurred until the employee permanently occupies new home in employer’s area is not a benefit A new employee previously living more than 40 kilometres from the employer’s plant was paid a daily allowance of $50 per day for 28 days, to cover room and board, until the employee's housing was secured. The Directorate stated: T]he CRA does not consider the reimbursement of reasonable living expenses incurred until the employee permanently occupies the employee’s new home to be a reimbursement of personal expenses. … [T]he 2004-2005 T4130 no longer states that reasonable living expenses are limited to a maximum of 15 days. ...