Ontario, Canada, Sales Tax On Used Boats?

Res. Revenue Agency January 31, 2008, No 1

Res. Revenue Agency January 31, 2008, No 1
municipal property tax (ICI). Article 1, paragraphs 5 and 7 of the Law of 24 December 2007, n. 244. Additional deduction for principal residence. Questions

Con i quesiti in oggetto si chiedono chiarimenti in merito all'applicazione, in materia di imposta comunale sugli immobili (ICI), dell'ulteriore detrazione per l'abitazione principale prevista dal comma 2-bis dell'art. 8 del D. Lgs. 30 dicembre 1992. n. 504, introdotto dall'art. 1, comma 5, della legge 24 dicembre 2007, n. 244. Detta disposizione stabilisce che '' dall'imposta dovuta per l'unità immobiliare adibita ad abitazione principale del soggetto passivo si detrae un ulteriore importo pari all'1,33 per mille della base imponibile di cui all'articolo 5. L'ulteriore detrazione, comunque non superiore a 200 euro, viene fruita fino a concorrenza de! suo ammontare ed è rapportata al periodo dell'anno durante il quale si protrae the target of a principal residence. If the housing unit is used as a principal residence by more taxpayers, the deduction is for each of them proportional to the share for the same destination which occurs .
In particular, we want to know, firstly, whether the above deduction only adds to the deduction amounted to € 103.29, established by art. 8, paragraph 2, of Legislative Decree no. 504 of 1992 - which provides that " the tax due for the real estate unit used as a main residence of the taxpayer, meaning that, unless proven otherwise, that of registered residence. be deducted, up to the amount, 200,000 pounds Relate at the time of the year during which such use continues, .. . "- Or even to major reductions approved by the municipalities in place of or in addition to the base of € 103.29.
It should be noted in this connection that the joint exercise of their statutory authority, to determine deductions for 'principal residence of major entities, raising, consequently, the amount of the deduction of € 103.29.
The same art. 8, paragraph 3, of Legislative Decree no. 504 of 1992, allows you to maximize the amount deduction of up to € 258.23, or up to 50% tax due to the housing unit used as a principal residence.
Furthermore, Article. 58, paragraph 3, of Legislative Decree no. December 15 1997, no 446, provides that "the real estate unit only used as a main residence of the taxpayer, the deduction provided for in Article 8, paragraph 3 " may be established by more than € 258.23 and up to the level of ' tax. In the latter case, however, the municipality that has adopted this resolution can not establish a higher rate than normal for the units held at the disposal of the taxpayer.
Therefore, both in cases where the municipality has approved a reduction of more importance and is in a situation where the agency has ruled that a deduction is in addition to the deduction provided under art. 8, paragraph 2, of Legislative Legislative Decree No. 504 of 1992, the deduction for principal residence to be considered is that the city is acknowledging the fact the taxpayer.
In the first scenario, the deduction of € 103.29 fixed by law is absorbed by the one approved by the municipality, while the latter is in addition to the deliberate deduction provided under art. 8, paragraph 2, of Legislative Decree no. 504 of 1992 and thus replaces, therefore constitutes the only deduction to be used for the calculation of tax due. Ultimately
and without limitation, whether the municipality has approved an allowance for the main dwelling by raising the basic amount to € 160 and whether it has resolved An allowance of € 56.71 in addition to the base of € 103.29, the deduction for principal residence of the taxpayer may receive is in both cases amounted to € 160.
Consequently, the additional deduction provided for in paragraph 2-bis of art. 8 in consideration, it should add up to, depending on whether or not the municipality has exercised its statutory authority, or that resulting from the deduction provided in paragraph 2, of Legislative Decree no. 504 of 1992 or what the local authority shall accept as deduction for principal residence.
must not, in fact, apart from the fact that the new deduction is further subject to a regime of complete independence, as can be seen from the contents of the next paragraph 2-b, which excludes the word in homes classified as cadastral A1, A8 and A9. The special quest'agevolazione can also be found from the fact that the revenue loss that follows is directly reimbursed by the State in the manner provided by art. 1, paragraphs 7 and 287 of Law 244, 2007.
Therefore, the tax payable for the housing unit used as a primary residence must first subtract the amount of the deduction that the municipality has approved a total of the taxpayer for that property type, and then only if the conditions laid down for ' application of further state deduction, you must subtract the additional amount of 1, 33 per mille della base imponibile dell'unità immobiliare in esame, comunque entro il limite dei 200 euro.
Ai fini di una trattazione completa della disciplina innovativa introdotta dal comma 2-bis, è opportuno evidenziare che, in base a quanto disposto dal comma 4 dell'art. 8, del D.Lgs. n. 504 del 1992, l'ambito operativo dell'ulteriore detrazione in esame si estende, ope legis, anche alle unità immobiliari appartenenti alle cooperative edilizie a proprietà indivisa, adibite ad abitazione principale dei soci assegnatari, nonché agli alloggi regolarmente assegnati dagli istituti autonomi per le case popolari e dagli enti di edilizia residenziale pubblica aventi le stesse finalità, istituiti in attuazione dell'art. 93 del D.P.R. July 24, 1977, No 616.
E 'must also remember that the letters. b), paragraph 6, Article. 1 of Law No 244, 2007, added paragraph in Article 3-bis. 6 of Legislative Decree no. 504 of 1992, as a result of which " the taxpayer, as a result of legal separation, annulment, dissolution or termination of the civil effects of marriage, is not assigned the marital home, determine the tax payable by applying the rate approved by the municipality for the primary residence and the deductions referred to in Article 8, paragraphs 2 and 2-a, calculated in proportion to the share owned. The provisions of this subparagraph shall apply only if the taxpayer did not hold a right Property or other real right on a building intended to house situated in the same municipality where the matrimonial home is located . "This rule, however, contains a different regulation concerning the manner of application of the deduction in question, since it applies in proportion to its share of possession and not to that which occurs to the destination as a main residence, as, instead, provide the paragraphs 2 and Article 2-bis. 8 of Legislative Decree no. 504 1992.
There must also be noted that in determining the tax base of the main building, over which to calculate the additional deduction in government budget should also include the value of its possible relevance, even if separately entered into a registry, because, by their very nature, as Article. 817 of the Civil Code, they are subject to treatment as primary residences. It also points out that this principle has been clearly stated by art. 30, Section 12 of the Law of 23 December 1999, n. 488, which ruled until the year 2000 inclusive of tax, the rate reduced by deliberate common for property used as main house " applies only to property used as main house, with the exception of those classified as appliances, to Article 817 of the Civil Code .
In this regard, then, to the calculation of the allowance for appliances, is invoked as described in Circular 23 / E 11 February 2000, which states in part that " the amount of the deduction if the total capacity in the tax due is not the primary residence must be counted for the remaining portion of the tax payable for appliances.
E 'should be made clear that the appliance to be considered are those that consider municipal regulation as such under ICI, since, as also stated by the State Council, in Opinion No. 1279/98 of 24 November 1998, the possibility for municipalities to introduce supplementary rules or even possibly derogate from the general provisions of the Civil Code does not arise at all in contradiction with them. It should, in fact, pointed out that Article. 818 of the Civil Code in determining that " acts and legal relationships that relate to the main thing also include appliances, except as otherwise provided " gives way to a specific exception to the general criteria set by the previous art. 817 by a positive norm.
It also seeks to know if the additional deduction of state established by paragraph 2-bis art. 8 of Legislative Decree no. 504 of 1992, can also be applied to homes that the city may regard as the main ones, based on: • Article
. 3, paragraph 56 of the Law of 23 December 1996, n. 662, which allows you to assimilate to the main l'unità immobiliare posseduta, a titolo di proprietà o di usufrutto, da anziani o disabili che acquisiscono la residenza in istituti di ricovero o sanitari a seguito di ricovero permanente, a condizione che la stessa non risulti locata;
• all'art. 59, comma 1, lettera e), del D. Lgs. n. 446 del 1997, che attribuisce agli enti locali la possibilità di assimilare all'abitazione principale dell'immobile quelle concesse in uso gratuito a parenti in linea retta o collaterale, stabilendo il grado di parentela.
Al riguardo, si precisa che la ratio dell'intervento legislativo in esame non consente di ricomprendere tra " l'unità immobiliare adibita ad abitazione principale del soggetto passivo , even these types of residences that are similar to those from the main town.
The intention of the legislature, in fact, is to reduce the tax burden on the ICI on the person who is a principal residence by himself " used" to that specific function, while assimilation is a process in place by the municipality as part of its tariff policy, which is totally irrelevant for the purposes of the provision in question. Therefore, all fall within ' scope of application of the further deduction only those housing units for which the legislature has expressly extended the discipline of the main residence, namely those covered by art. 8, paragraph 4, and art. 6, paragraph 3-bis of Legislative Decree no. 504 of 1992.
It is noteworthy that in each case, the additional deduction of a 2-paragraph may not exceed € 200, provided that the total amount of deductions may be taken up to the amount payable for the dwelling main.
was also given a further question relating to the calculation and payment of tax, with the application and if the additional deduction will be computed already in the payment of tax due for ' 2008, and, therefore, by June 16, or only at the payment of the balance, ie from 1 to 16 December 2008.
The problem stems from the fact that Article. 10, paragraph 2, of Legislative Legislative Decree No. 504 of 1992 provides that taxpayers must make " the total tax payment due to the municipality for the current year in two installments, the first of which, by June 16, representing 50 percent of tax due and charged at the deductions for the previous twelve months. The second installment shall be payable from 1 to December 16, the balance of tax due for the full year, with possible adjustment on the first installment paid. "
The timely application of this provision would, indeed, taxpayers to take advantage of the further deduction under deposit being paid, but only when the balance.
This may, however, lead to a situation of unreasonable, because the burden would be imposed on the taxpayer to anticipate the amounts that may be even higher than those due to the annual reference, resulting in recognition of the right to reimbursement.
therefore, also expected the aim of the legislature to relieve, as from 2008, the tax due in the main house, the systematic reading of the rules had occurred - taking innovative than envisaged by current legislation in relation to determining of the advance and the balance ICI - leads to the conclusion that the further deduction it is already applicable in the payment of the ICI.
These considerations are confirmed by the provisions of paragraph 7 of Article. 1 of Law 244 of 2007, which provides a close correlation in time between the dates fixed for the payment of the ICI and the transfer to municipalities, regardless of the actual procedures for determining the predicted compensatory transfer, which is still anchored to the existing rates and deductions on 30 September 2007, as set out in Article 287 paragraph. 1 of Law No 244, 2007.
The compensatory transfer referred to in that subparagraph 7 is, in fact, granted "for a share of 50 percent of the amount recognized as a forecast to each municipality not later than June 16 and the remaining 50 percent not later than 16 December of the year of application of the benefit . "This means that the transfer must be supported by a loss of just throw it occurs as a result of the use by taxpayers, the additional deduction. no coincidence that the legislature has taken care to provide for the common incassino right by the projected time The shortfall means that the application of further deductions.
It should be stressed that, as regards the procedure for the determination of ICI in advance by the taxpayer, except for the method of calculating the additional deduction shall remain without prejudice to the provisions given in paragraph 2 of art. 10 of Legislative Decree no. 504 of 1992, which requires the taxpayer to take into account the amount and reductions in force during the previous year.
does not seem superfluous to recall that Article. Makes 10 saves in each case " the ability of taxpayers to provide for the payment of the total payable in a lump sum annually to be paid by June 16 , obviously, in this case by applying the tax rate and reductions determined for the ' year and not those of the previous year, as set out in Circular 3/FL of March 7, 2001.