Search - 临汾市2天旅游行程
Results 1371 - 1375 of 1375 for 临汾市2天旅游行程
Technical Interpretation - External summary
4 January 2022 External T.I. 2015-0607531E5 F - Action admissible de petite entreprise -- summary under Paragraph (e)
On December 31, Year 2, Mr. X transferred his participating and preferred shares on a s. 85(1) rollover basis to newly-incorporated Holdco (as its only asset) in exchange for Holdco common shares. ...
Ruling summary
2023 Ruling 2022-0958521R3 - foreign absorptive mergers -- summary under Subsection 87(8.2)
Rulings The dispositions in 1 and 2 (of shares of companies not resident in Canada) are exempted under Art. ...
Conference summary
10 October 2014 APFF Roundtable Q. 16, 2014-0538031C6 - APFF 2014 Q. 16 - Capital gain -- summary under Paragraph 55(3)(a)
Third Party also would have a s. 55(3)(a)(ii increase of interest from its transfer of Opco shares to Realtyco for preferred shares (Step 2), as well as when the cross-shareholdings were redeemed (Step 4). ...
Conference summary
10 October 2014 APFF Roundtable Q. 16, 2014-0538031C6 - APFF 2014 Q. 16 - Capital gain -- summary under Paragraph 55(3.01)(g)
Third Party also would have a s. 55(3)(a)(ii increase of interest from its transfer of Opco shares to Realtyco for preferred shares (Step 2), as well as when the cross-shareholdings were redeemed (Step 4). ...
Technical Interpretation - External summary
6 April 2017 External T.I. 2016-0658841E5 F - Purpose tests and Allocation of safe income -- summary under Paragraph 55(2.1)(c)
6 April 2017 External T.I. 2016-0658841E5 F- Purpose tests and Allocation of safe income-- summary under Paragraph 55(2.1)(c) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(2.1)- Paragraph 55(2.1)(c) safe income was allocated between 2 classes of participating shares pro rata to their dividend entitlements The participating and non-voting Class AA shares of Opco, which were held equally by two unrelated individuals (A and B), were worth $500,000 and had a safe income of $300,000 on January 1, 2016, and had a nominal paid-up capital and adjusted cost base. ...