Search - 制暴无限杀机 下载

7 May 1991 Income Tax Severed Letter- Ontario Current Cost Adjustment and the Ontario R & D Superallowance Unedited CRA Tags 12(1)(x), 13(7.1), 37(1)(d), 127(11.1) Dear Sirs: Re: Ontario Current Cost Adjustment and the Ontario R & D Super Allowance This is in reply to your letter of March 13, 1991 concerning the Ontario Current Cost Adjustment and the Ontario Research and Development Superallowance. ...

3 May 1989 Income Tax Severed Letter 7-3790- [Self-Administered RRSP – Mortgage Investment] REVENU CANADA TAXATION MEMORANDUM DATE May 3, 1989 TO- VICTORIA DISTRICT OFFICE Public Affairs Division (1228 106 0 0) FROM HEAD OFFICE Financial Industries Division M. ... Chief Deferred Income Plans & Trusts Section Financial Industries Division Rulings Directorate ...

29 July 1988 Income Tax Severed Letter 5-6297- [] B. Fioravanti (613)957-8962 XXXX July 29, 1988 Dear Sirs: This is in reply to your letter of July 5, requesting our interpretation of the expression "an annuity commencing at maturity" as used in paragraph 146(1)(i.1) of the Income Tax Act (the "Act"). "Maturity" is defined in paragraph 146(1)(d) of the Income Tax Act to mean "... the date fixed under a retirement savings plan for the commencement of any retirement income... ...

1 March 1988 Income Tax Severed Letter 5-5155- [Sections 25 & 99 of the Income Tax Act] E. Gillman 613)957-8953 March 1, 1988 Dear Sirs, Re: Sections 25 & 99 of the Income Tax Act (the "Act") This is in reply to your letter of November 18, 1987 and following our telephone conversation (Gillman/XXXX) of February 16, 1987 concerning the election of a year-end by an individual who is a member of a partnership after having the partnership elect to rollover all of its assets to a taxable Canadian corporation in virtue of subsection 85(2) of the Act. ...

27 June 1986 Income Tax Severed Letter 5-1749- [] XXXX K.B. Harding (613) 957-2129 June 27, 1986 Dear Sirs: This is in reply to your letter of January 7, 1985 wherein you questioned the meaning of the words "profits" for purposes of paragraph 2 of Article XVI of the Canada-U.S. ... Paragraph 2 of Article III of the Convention states "... any term not defined therein shall, unless the context otherwise requires and subject to the provisions of Article XXVI (Mutual Agreement Procedure), have the meaning which it has under the law of the State concerning the taxes to which the Convention applies". ...

4 May 1989 Income Tax Severed Letter 7-3745- [] May 4, 1989 HALIFAX DISTRICT OFFICE Attention: J.R. ... Chief Leasing & Financing Section Financial Industries Division Rulings Directorate ...

29 June 1992 Income Tax Severed Letter 9218045 F- REER — Remboursement de primes 24(1) 5-921804 Adèle St-Amour (613) 957-8953 A l'attention de 19(1) Le 29 juin 1992 Monsieur, Objet: Demande d'interprétation Projet de Loi C-80 La présente est en réponse à votre fac-similé du 12 juin 1992, nous demandant une interprétation relative à une modification proposée à l'alinéa 146(1)(h) de la Loi de l'impôt sur le revenu (ci-après "la Loi"). ... A cette fin, l'alinéa 46(1)h) précise qu'à moins de preuve du contraire, un enfant ou un petit-enfant n'est pas financièrement à la charge du rentier à son décès si, pour l'année qui précède celle du décès du rentier, un crédit pour personne à charge a été réclamé pour cet enfant ou petit-enfant par une personne autre que le rentier ou si le revenu pour l'année de l'enfant ou du petit-enfant dépassait 5 000 $. La clause 13 du projet de Loi C-80 propose qu'à compter de 1993, seuls les enfants dont le revenu dépasse le montant personnel de base pour l'année (6 456 $ pour 1992) précédant celle du décès du rentier seront présumés, sauf preuve du contraire, ne pas avoir été financièrement à la charge du rentier. ...

5 February 1988 Income Tax Severed Letter 7-2244- [] DATE: February 5 1988 TO SAINT JOHN, N.B. ... RULINGS POSITION The relevant portion of Class 29 of Schedule 11- Capital Cost Allowances, reads as follows: Property that would otherwise be included in another class in this Schedule (a) that is … property acquired by the taxpayer after May 8, 1972, (i) to be used directly or indirectly by him in Canada primarily in the manufacturing or processing of goods for sale or lease, or (...) and (b) that is (i) property that, but for this class, would be included in Class 8,... ...

6 February 1998 Income Tax Severed Letter 9729725 F- Commission — obligation de produire T4A Unedited CRA Tags 153(1)(g), 162(7), Reg. 200(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... POSITION ADOPTÉE: Un payeur doit émettre un feuillet T4A pour tous les paiements de commissions faits à des particuliers si le paiement dépasse 500 $ ou si de l'impôt a été retenu. ... Tel que mentionné dans le Guide de l'employeur- Retenues sur la paie 96-97 (pages 50 à 54), un payeur doit remplir un feuillet T4A s'il fait un paiement de commissions à un particulier qui est un agent indépendant (case 20) si le paiement dépasse 500 $ ou si le payeur a retenu de l'impôt sur ce paiement. ...

3 June 1992 Income Tax Severed Letter 9216225- Film partnership — matching principle of income and expenses Unedited CRA Tags 9, 96(2.2)(d)(ii) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... SUBJECT: FILM PARTNERSHIP SECTION: 9, 96(2.2)(d)(ii)] June 3, 1992 Vancouver District Office Manufacturing Industries Tax Avoidance Division Partnerships & Trusts R. ...