Search - отримувати ешмек шешу
Results 41 - 50 of 209 for отримувати ешмек шешу
Did you mean?отримати ешмек шешу
Ruling summary
2009 Ruling 2009-0338731R3 - Public spin-off butterfly -- summary under Subsection 7(1.4)
...
Ruling summary
2010 Ruling 2010-0353121R3 - Deferred Share Unit Plan -- summary under Paragraph 6801(d)
...
Ruling summary
2014 Ruling 2013-0514191R3 - Debt restructuring, forgiveness and winding-up -- summary under Principal Amount
...
Ruling summary
2014 Ruling 2013-0514191R3 - Debt restructuring, forgiveness and winding-up -- summary under Subsection 39(2)
...
Ruling summary
2014 Ruling 2013-0514191R3 - Debt restructuring, forgiveness and winding-up -- summary under Section 51.1
...
Ruling summary
2012 Ruling 2012-0439381R3 - Cross-border spin-off butterfly -- summary under Subparagraph 55(3.1)(b)(i)
...
Ruling summary
2013 Ruling 2012-0443081R3 - Distribution of pre-72 Capital Surplus on Hand -- summary under Subsection 88(2)
...
Ruling summary
2016 Ruling 2015-0606771R3 - Disclaimer of trust interest -- summary under Subsection 107(2)
...
Ruling summary
15 March 2012 Ruling 132880-2 -- summary under Paragraph (l)
" Ruling that the Dealer's Fee received by the Dealer either as a lump-sum payment or as periodic payments for facilitating the initial sale of the […] Shares to the Client, is consideration for an exempt supply of arranging for a financial service under paragraph (l) of the definition of financial service in subsection 123(1). However, if at any time after the initial sale, the Dealer "services" the Client's account in order to earn the Dealer's Fee, or if the fee is paid to a Dealer who did not facilitate the initial sale of the […] Shares, the supply of the services for which the Dealer's Fee is paid may be considered the provision of a taxable supply. ... [T]o "service" a Client's account includes, but is not limited to: regularly contacting the Client after the initial sale to review the status of the account and the appropriateness of the […] Shares held in the account in light of the Client's financial needs and investment objectives (e.g., holding the Client invested in those Shares, performing research and analysis); offer advice by recommending any appropriate change in the account; and provide assistance to the Client by answering any questions the Client may have regarding the […] Shares and on exercising any right or privilege connected to those Shares or to the account ...
Ruling summary
2015 Ruling 2015-0573141R3 - Subparagraph 95(2)(a)(i) -- summary under Subclause (d)(ii)(A)(I)
CRA ruled that s. 95(2)(a)(i) deemed the income of one of the FA5 Subsidiaries to be active business income, and an addition to its exempt surplus under Reg. 5907(1) – exempt earnings – s. ... Here, FA4 also held distressed debt portfolios of its own, albeit partly through a subsidiary LP – and one of the conditions for the CRA ruling was that LP qualified as a partnership for ITA purposes. ...