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Ruling

2003 Ruling 2002-0146153 - POOLED FUND TRUST

Yours truly, XXXXXXXXXX Manager for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...
Ruling

2003 Ruling 2003-0039193 - Public Company PUC Reduction

One of the Excluded Assets held by Rco is a XXXXXXXXXX % interest in Vco, a corporation formed under the laws of XXXXXXXXXX that no longer has any assets. 10. ...
Ruling

2003 Ruling 2003-0046093 - AMENDMENT TO THE TERMS OFTHE DEBT

On XXXXXXXXXX, ENTITY 4 entered into the Credit Agreement with the Lenders providing ENTITY 4 an aggregate principal amount of $ XXXXXXXXXX senior credit consisting of the XXXXXXXXXX. ...
Ruling

2003 Ruling 2003-0044063 - Residency, France

Yours truly, XXXXXXXXXX Section Manager for Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch- 3- ...
Ruling

2003 Ruling 2003-0041823 - FOREIGN PROPERTY PENSION CORPORATIONS

Yours truly, XXXXXXXXXX For Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...
Ruling

2003 Ruling 2003-0042493 - RRSP ACB OF FOREIGN PROPERTIES

The cost amount of the Foreign Units currently represents XXXXXXXXXX % of the cost amount of all of the property held by the RRSP. 15. ...
Ruling

2003 Ruling 2003-0045173 - health spending account

XXXXXXXXXX % of his or her salary, whichever is less. 18. The allocation will be further limited to the amount of the bonus ultimately determined for the Participating Executive in XXXXXXXXXX of the plan year. 19. ...
Ruling

2004 Ruling 2003-0054381R3 - Proposed variation of a trust

Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...
Ruling

2004 Ruling 2003-0050931R3 - Deferred self funded leave plan

The Employer contributes to a defined contribution pension plan (the Pension Plan) on behalf of its employees at the yearly rate of XXXXXXXXXX % of gross earnings. ...
Ruling

2004 Ruling 2004-0094751R3 - Withholding tax; interest

C-44, as amended; (h) "Corporate Act of Province A" means the XXXXXXXXXX Companies Act; (i) "CRA" means the Canada Customs and Revenue Agency, and after December 12, 2003, the Canada Revenue Agency; (j) "dollars" or "$" means Canadian dollars unless otherwise specified; (k) "Foreign Lender" means XXXXXXXXXX, a U.K. based commercial paper-funded corporation administered by Assignee; (l) "Newco" means a special-purpose corporation to be incorporated under the laws of the Province B; (m) "principal amount" has the meaning assigned by subsection 248(1); (n) "private corporation" has the meaning assigned by subsection 89(1); (o) "Province A" means the Province of XXXXXXXXXX; (p) "Province B" means the Province of XXXXXXXXXX; (q) "Province C" means the Province of XXXXXXXXXX; (r) "public corporation" has the meaning assigned by subsection 89(1); (s) "registered charity" has the meaning assigned by subsection 248(1); (t) "subsidiary wholly-owned corporation" has the meaning in subsection 248(1); (u) "TC" means Taxation Centre; (v) "Trust" means XXXXXXXXXX, as described in paragraph 3; (w) "Trustee" or "Trustee of the Trust" means XXXXXXXXXX, a corporation incorporated under the Corporate Act and a subsidiary of XXXXXXXXXX; and (x) "TSO" means Tax Services Office. ...

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