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Technical Interpretation - Internal
6 April 2009 Internal T.I. 2008-0289281I7 - loss Utilization - Minority Interest
In XXXXXXXXXX, Ultimate Parent, a publicly traded corporation, directly and indirectly owned shares representing XXXXXXXXXX % of the total equity and XXXXXXXXXX % of the voting rights of Parent. 2. ...
Technical Interpretation - Internal
17 October 2008 Internal T.I. 2007-0254201I7 F - Entente d'échelonnement du traitement
Le Mécanisme a été présenté à l'Agence comme étant une convention de retraite, au sens de cette expression au paragraphe 248(1). 2. ...
Technical Interpretation - Internal
25 September 2007 Internal T.I. 2007-0226751I7 F - Gain en capital versus revenu d'entreprise
2. Aux fins de la déduction pour amortissement, la société peut-elle capitaliser et amortir tous les achats XXXXXXXXXX incluant ceux achetés strictement pour les pièces et ceux hors d'usage? ...
Technical Interpretation - Internal
14 November 2007 Internal T.I. 2007-0254601I7 F - Paiement incitatif - Bon de souscription
XXXXXXXXXX Le Conseil d'administration de Société A a considéré divers scénarios quant au transfert des opérations et du matériel à une autre société puis a arrêté sa décision sur celui offert par Société B. 2. ...
Technical Interpretation - Internal
8 November 2006 Internal T.I. 2006-0203181I7 - Definition of "corporation" in subsection 248(1).
Since there is no sharing of profits, the PAOP cannot be a partnership. 2. ...
Technical Interpretation - Internal
20 February 2007 Internal T.I. 2007-0221261I7 - Definition of "corporation" in subsection 248(1).
For all of the above reasons, the AOP cannot be a partnership. 2. The taxpayer is a full-time resident of Canada and therefore could not be actively carrying on the business of the AOP as a partner in a partnership. ...
Technical Interpretation - Internal
18 June 2004 Internal T.I. 2004-0065141I7 - Seed capital - Mutual funds
The funds cannot be withdrawn until at least $500,000 in investments is received from unrelated parties to the Fund Management Entity. 2. ...
Technical Interpretation - Internal
6 May 2005 Internal T.I. 2005-0117751I7 - Foreign Currency Hedging Losses - Resource Profits
In addition, it is our opinion that the existence of the Hedging Policy described in paragraph 2 above provides support for this connection and that the terms of the Policy do not suggest that the Company was involved in a speculative activity separate from its business of producing XXXXXXXXXX. ...
Technical Interpretation - Internal
3 March 2006 Internal T.I. 2005-0159081I7 - Timing of income inclusion for trust beneficiary
., without regard to the Act) constitutes the payment of an amount or an entitlement to enforce payment of an amount- this is to ascertain what the requirement is to meet one or both of the exceptions to the deeming rule in subsection 104(24); and apply the principles from steps #1 and #2 to the facts (determined, for example, by reference to the terms of the trust). ...
Technical Interpretation - Internal
16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights
August 16, 2017 XXXXXXXXXX HEADQUARTERS XXXXXXXXXX Income Tax Rulings Specialty Audit Division Directorate Compliance Programs Branch Ina Eroff 112 Kent, Place de Ville, TWR B 416-952-0959 Ottawa, Ontario, K1A 0L5 2017-070129 Re: Exclusive Distributorship Rights This is in reply to your emails of April 13, 2017 and May 2, 2017 regarding the Part XIII withholding tax obligations of XXXXXXXXXX (“Canco”). ...