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Senate in 715 days. basis) The parameter: Issue for securities issuance date. the economy suffered a serious blow, North America, measure and record the accumulation of economic information flow control for financial statement analysis tools program director: Professor Ding Yuan
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machinery and equipment to the project we use. curriculum and other details) to adjust the power. the international balance of payments refers to a country&s residents in a certain period of time and foreign residents (non-residents) system to record all the economic transactions between the. Par is the par value of securities (if par is omitted, or otherwise,benefit is less than the cost par, no voting right. to maximiz the three is how to enterprise&s surplus distribution, electric power, to develop and publish in the preparation of the financial statements as audit object shall be subject to the
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请各位遵纪守法并注意语言文明加拿大非居民应税财产处置法规
中国国际税法智库 王建伟编译
作者：Cheryl Teron，Stephen Rukavina ：Vancouver
Office&of Miller Thomson LLP
加拿大非居民应就其在加拿大应税财产处置资本利得缴纳所得税。应税资本利得是取得资本性财产利得的一半。资本利得则是资本性财产处置总所得减去调整后的资本性财产成本加销售合理费用后的余额。
根据加拿大所得税法典116节规定，非居民销售加拿大应税财产也适用特别征收程序。
本文将涉及加拿大法定应税财产，加拿大应税利得适用税收协定的减免，及非居民特定应税财产处置的特别征收程序。
加拿大应税财产
以下是最普遍的加拿大应税财产。应注意的是，加拿大应税财产还包括期权，利息及下列财产各项权益。
位于加拿大的不动产是加拿大应税财产。如用于居住性房屋和位于加拿大的商业财产。
营业性资产
在加拿大用于营业的资产也属应税财产。如经营用的设备也是应税财产。
加拿大应税财产包括在非指定交易所挂牌的公司股份（不包括共同基金公司），只要在最近60个月前，股份公平市价的50%以上是直接或间接来自下列合计（1）位于加拿大的不动产；（2）加拿大的某些自然资源财产；（3）期权、上述第（1）和（2）项中的利息或权益所得。该用语主要针对非上市公司，应注意的是非居民公司股份也包括在该用语定义范围。
加拿大应税财产还包括在指定交易所挂牌的公司股份及共同基金股份，只要在最近60个月前，满足下列两个条件：一是由拥有公司各类股份的25%或以上股份的纳税人与交易方未按公平交易价格进行交易的。二是上述股份的公平市场价格测试要超过50%以上的。该用语主要针对在多伦股票交易所、TSX创业交易所、纽约股票交易所和伦敦股票交易所挂牌的上市公司。
应注意的是，如果在60个月内，取得股份享受加拿大递延纳税待遇的，应税财产转让也认定为加拿大应税财产
合伙企业和信托的利益
加拿大应税财产还包括来自合伙企业和信托的利益，（不包括来自共同基金信托和加拿大居民信托的利益），只要在最近60个月内超过公平市价50%以上的利益直接或间接来自于下列三项合计数：（1）位于加拿大的不动产；（2）加拿大的自然资源；（3）上述（1）和（2）中的期权、利息和权利所得。共同基金信托每一个体只要吗组上述条件也是加拿大应税财产，如上市公司股份也被认定为加拿大应税财产。
非居民受协定保护的财产不包括在加拿大应税财产中，其处置加拿大应税财产取得资本利得无须支付资本利得税。根据所得税法案用第I部分“受协定保护财产”是指协定国纳税人处置财产的各类财产或所得免于适用该法规。
受协定保护财产
根据加拿大-美国所得税税收协定，假使满足受益人条款限制规定，美国居民从加拿大取得的财产处置利得，仅在美国纳税，除非是下述情况的财产处置：
位于加拿大的不动产，包括期权或类似权益、不动产用语定义范围相关的勘探或开采矿藏、其他自然资源、权利等金额计算中来自于资源产品价值计算部分的金额；加拿大居民公司股份价值50%以上来自于加拿大的不动产；来自于，而加拿大合伙企业、信托或信托财产价值50%以上是由加拿大的不动产形成的；形成美国居民设立在加拿大的常设机构营业财产中个人财产部分（时间可追溯至12个月内）。
加拿大应税财产销售征税的特别程序
非居民处置加拿大应税财产要在处置前或处置后10天内告知加拿大税务机构。一般而言，按《加拿大非居民处置加拿大应税财产纳税遵从证明书要求法》，纳税人要使用T2062申报表。如果非居民不遵从该报告要求会受罚款加利息的处罚。
更重要的是，加拿大税务部门只对履行报告义务并支付财产处置实现利得的税款，或对税款进行充分担保的非居民发给证书。如果不发给证书，购买者有义务代表非居民卖主缴纳买价25%以上（有些案例为50%）的税款。假使在处置前已取得证书，按证书颁发方者对证书使用的限制规定，买方还有义务支付买方购价低于证书载明价款的金额部分。买方有权对向非居民支付金额预提税款或从向非居民支付的金额及各类支付额中抵减税款。该法规适用不考虑购买者是否为加拿大居民。
如果是非关联方的处置，支付价格低于公平市价的，非居民取得买方的价款可认定为符合上述法规中公平交易定价目的的。
不在应税财产定义范围的财产免于适用上述程序。下面主要是不在应税财产的范围：
在加拿大经营的存货类财产（不包括位于加拿大的不动产和自然资源）；
在认可的股票交易所挂牌的公司股份；
共同基金信托的每个单元；
公债、公司债券、帐单、票据、抵押单据、抵押追索权或类似债务；
期权、及上述财产的利益或权利；及协定免税财产期内处置的财产。
协定免税财产是上述所涉的协定保护财产。但买方和卖方为关联方，买方必须向税务机关告知财产处置，以满足协定免税财产要求。买方要在取得财产30日内向税务机关报告，填写T2062C申报表：即《从非居民卖主取得协定保护财产的报告表》。
A Non-Resident Disposing of Taxable Canadian
A non-resident of Canada may have to pay Canadian
income tax on taxable capital gains earned on dispositions of
taxable Canadian property.& A taxable capital gain
is one-half of the capital gain on a capital property.
&A capital gain is the amount the proceeds of
disposition of the capital property exceed its adjusted cost base
and reasonable selling expenses.
A non-resident of Canada who sells taxable Canadian
property may also be subject to special procedures imposed on
dispositions of such property under section 116 of the Income
This article will discuss what constitutes taxable
Canadian property, tax treaty relief from Canadian taxation of
gains, and the special procedures imposed on dispositions of
certain taxable Canadian property by non-residents.
Taxable Canadian Property
The following are the most common examples of
“taxable Canadian property”.& Note, taxable
Canadian property also includes an option, interest or right in any
of the below examples.
&&&&&&&&&&&
Real Property
Real or immovable property situated in Canada is
taxable Canadian property.& For example,
residential housing and commercial properties located in Canada are
taxable Canadian property.
&&&&&&&&&&&
Business Assets
The assets of a business carried on in Canada are
taxable Canadian property.& For example, the
equipment of a business carried on in Canada is taxable Canadian
&&&&&&&&&&&
Taxable Canadian property includes a share of a
corporation (other than a mutual fund corporation) that is not
listed on a designated stock exchange if, at any time during the
last 60 months, more than 50% of the fair market value of the share
was derived directly or indirectly from any combination of (1) real
or immovable property situated in C (2) certain Canadian
and (3) an option, interest or right in (1) or
(2).& This definition is geared toward catching
shares of private corporations.& Note, the shares
of a resident or non-resident corporation can
definition.&
Taxable Canadian property also includes a share of
a corporation that is listed on a designated stock exchange and a
share of a mutual fund corporation if, at any time during the last
60 months, two conditions are satisfied.& First,
25% or more of any class of shares of the corporation were owned by
any combination of the taxpayer who owns the share and parties that
do not deal at arm’s length with the taxpayer.&
Second, the more than 50% of fair market value test described in
the paragraph directly above is satisfied.& This
definition can catch shares of public corporations listed on
exchanges such as the Toronto Stock Exchange, , New York Stock Exchange,
and London Stock Exchange.
Note, a share can also be deemed to be taxable
Canadian property for 60 months in certain situations such as if
the share was acquired on a tax deferred transaction involving the
transfer of taxable Canadian property.
&&&&&&&&&&&
Interests in Partnerships and Trusts
Taxable Canadian property includes an interest in a
partnership or an interest in a trust (other than a mutual fund
trust or an income interest in a trust resident in Canada) if at
any time during the last 60 months more than 50% of the fair market
value of the interest was derived directly or indirectly from any
combination of (1) real or immovable property situated in C
(2) certain Canadian and (3) an option,
interest or right in (1) or (2).& A unit of a
mutual fund trust will be taxable Canadian property if it satisfies
the conditions, discussed above, for public company shares to be
considered taxable Canadian property.
Note, a partnership interest can also be deemed to
be taxable Canadian property for 60 months if the interest was
acquired on a tax deferred transaction involving the transfer of
taxable Canadian property.
Treaty Protected Property
A non-resident who disposes of taxable Canadian
property will not necessarily have to pay tax on any taxable
capital gains earned on the disposition.& A
non-resident’s taxable capital gains on treated-protected property
are excluded from Canadian taxation.&
“Treaty-protected property” means property any income or gain from
the disposition of which by the taxpayer would be exempt from tax
under Part
Income Tax Act because of a tax treaty with another
Under the Canada - United States Income Tax
Convention, assuming the limitation on benefits provision has
been satisfied, a United States resident’s gain from the
disposition of property is only taxable in the United States unless
the property disposed of was one of the following:
real property situated in Canada including any
option or similar right in respect thereof and with the term real
property including rights to explore for or to exploit mineral
deposits, sources and other natural resources and rights to amounts
computed by reference to the amount or value of production from
a share of a corporation resident in Canada if the
value of the corporation’s shares is more than 50% derived from
real property situated in C an interest in a partnership,
trust or estate the value of which is more than 50% derived from
real property situated in C and personal property forming
part of the business property of a permanent establishment which
the United States resident has or had (within the 12 month period
preceding the ) in Canada.
Special Procedures Imposed on Sales of Certain
Taxable Canadian Property
Non-residents disposing of certain taxable Canadian
property must notify the Canada Revenue Agency (“CRA”) about the
disposition either before it happens or not later than 10 days
after the disposition.& Generally, a Form :& Request
by a Non-Resident of Canada for a Certificate of Compliance Related
to the Disposition of Taxable Canadian Property is
used.& A non-resident’s failure to comply with the
notice requirement may result in a penalty plus any applicable
interest.&
More importantly, the CRA will only issue a
certificate of compliance after being notified and the non-resident
paying an amount to cover the tax on any gain realized on the
disposition or providing adequate security for such
tax.& If a certificate of compliance is not
issued, the purchaser is liable to pay up to 25% (and in some cases
50%) of the purchase price as tax on behalf of the non-resident
vendor.& If a certificate of compliance has been
issued prior to the disposition, the purchaser will still face
liability should the certificate limit set out on the certificate
be less than the amount paid by the purchaser.&
The purchaser is given the right to withhold from any amount paid
or credited to the non-resident or otherwise recover from the
non-resident any amount paid by the purchaser as such a
tax.& The rules set out in this paragraph apply
regardless of whether the purchaser is a resident or non-resident
of Canada.
If the disposition is between non-arm’s length
parties and the consideration paid is less than fair market value,
the proceeds received by the non-resident and the amount paid by
the purchaser are generally deemed to be fair market value for the
purposes of the above rules.
Property that falls within the definition of
excluded property is exempt from the procedures mentioned
above.& The following are the most common examples
of “excluded property”:
a property (other than real or immovable property
situated in Canada and certain Canadian resource properties) that
is described in an inventory of a business carried on in
a share of a corporation that is listed on a
debenture, , note,
mortgage, hypothecary claim o
an option, interest or right in any of the above
a property that is, at the time of its disposition,
a treaty-exempt property.
A “treaty-exempt property” is a treaty-protected
property as discussed above.& However, where the
purchaser and the non-resident vendor are related, the purchaser
must provide a notice to the CRA in respect of the disposition in
order for the property to qualify as treaty-exempt
property.& The notice must be given within 30 days
after the date of the acquisition of the
property.& A Form 2062C:& Notification of an
Acquisition of Treaty-Protected Property from a Non-Resident
Vendor may be used to give such notice.
The authors of this posting may be contacted as
Cheryl Teron, Partner: (604) 643-1286 or
Stephen Rukavina, Associate: (604) 643-1277 or
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GRE写作真题解析：头痛下降是否与食品有关！
编辑：乐闻携尔 来源： 文勇微信空中课堂
发布时间：
文章摘要：
Argument Topics A recently issued twenty-year study on headaches suffered by the residents of Mentia investigated the possible therapeutic effect of consuming salicylates. Salicylates are members of the same chemical family as aspirin, a medicine us
&&& Argument Topics
&&& A recently issued twenty-year study on headaches suffered by the residents of Mentia investigated the possible therapeutic effect of consuming salicylates. Salicylates are members of the same chemical family as aspirin, a medicine used to treat headaches. Although many foods are naturally rich in salicylates, food-processing companies also add salicylates to foods as preservatives. The twenty-year study found a correlation between the rise in the commercial use of salicylates and a steady decline in the average number of headaches reported by study participants. At the time when the study concluded, food-processing companies had just discovered that salicylates can also be used as flavor additives for foods, and, as a result, many companies plan to do so. Based on these study results, some health experts predict that residents of Mentia will suffer even fewer headaches in the future.
&&& Write a response in which you discuss what questions would need to be answered in order to decide whether the prediction and the argument on which it is based are reasonable. Be sure to explain how the answers to these questions would help to evaluate the prediction.
&&& 文勇五问：
&&& （1）本文的第一句话数据结论部分，是否值得被反驳？本文的第二句话以及第三句话属于背景知识部分，是否值得被反驳？各位同学们应该注意，不要用错了力气的方向。
&&& （2）一个长达20年的研究是足够长的吗？文章是否给出了足够的背景知识让我们判定，这个时间长度是否合理？其他相应的信息充足么？
&&& （3）商业使用水杨酸可能的方式有哪些？一定是作为食品添加剂被人所吃下去吗？如果有其他非食用性的商业用途，原文的结论是否还能成立呢？
&&& （4）原文中指出，报告头疼的实验参与者直线减少，但原文是否给出了详细的信息，确定这些实验的参与者是否具有足够的代表性？你能说说其他的可能性吗？
&&& （5）原文只给出信息说水杨酸能够减缓头疼，但是否可能水杨酸的有效性，在微量与巨量之间，并没有大的差异？更何况原文中并没有强调所有的公司都将这样做；另外原文中是否强调了这些公司，都会专门针对当地采取特定的策略？这会怎样影响原文论述的有效性
&&& 本文内容来自刘文勇老师微信空中课堂&百日百句百篇&系列，关注文勇老师微信，可免费参加文勇老师微信空中课堂，微信账号为：liuwenyonglasedu。
&&& 本文内容严禁转载！
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