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Ruling

2006 Ruling 2006-0202101R3 - Incorporating a XXXXXXXXXX Practice

Approximately XXXXXXXXXX % of the Partnership Revenue is generated through XXXXXXXXXX services XXXXXXXXXX. ...
Ruling

2007 Ruling 2006-0208571R3 - Entity Classification

Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling

2004 Ruling 2004-0099081R3 - XXXXXXXXXX

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

2005 Ruling 2005-0139621R3 - Loss Utilization

Quarterly, C Co will pay a dividend of $XXXXXXXXXX ($XXXXXXXXXX ÷ XXXXXXXXXX) to B Co. ...
Ruling

2005 Ruling 2005-0140221R3 - Disposition of Taxable Canadian Property

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

2005 Ruling 2005-0143221R3 - exploration/new mine- CEE

On XXXXXXXXXX, 2005, a favourable advance income tax ruling (our file # 2004-010307) was issued concerning expenses qualifying under paragraph (f) of the definition of CEE related to proposed exploration drilling programs to be undertaken on three other zones on the Property. ...
Ruling

2005 Ruling 2005-0149491R3 - Shareholder Loan and Deemed Interest Income

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

2005 Ruling 2005-0149751R3 - Reorganization of a business

Those services are rendered on a cost recovery basis plus XXXXXXXXXX %. ...
Ruling

2018 Ruling 2017-0720901R3 - Use of a Surety Bond by RCA

XXXXXXXXXX 2017-072090 XXXXXXXXXX, 2018 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request XXXXXXXXXX Business Number XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX requesting an advance income tax ruling on behalf of the above-noted taxpayer. ...
Ruling

2016 Ruling 2016-0664041R3 - Participating debt interest - contingent payment

Reasons: The definition of a "participating debt interest" refers to interest "that is paid or payable on an obligation, all or any portion of which …". ...

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