Search - 制暴无限杀机 下载

This placement, together with the reference in New Paragraph 11 to "... a non-arm's length non-commercial option on a capital property... ... (i)       options granted to a person who is already a shareholder of the granting corporation; and (ii)      options wanted to a non-shareholder to acquire shares of the granting corporation (in that such an option could generally be said to be granted to the grantee "in contemplation of his becoming a shareholder"). (b)     Such options could not generally be used to achieve the potential abuse which a non-commercial option to acquire securities of another entity could.  ...

21 March 1990 Ruling 59603 F- Testamentary Trust Designator Unedited CRA Tags 104(6), 104(13.1), 104(13.2), 108(1) testamentary trust 19(1) File No. 5-9603   A.B. ... However, we are concerned about whether the payment of Part 1 tax by the trust may constitute an indirect contribution by the beneficiary to the trust for purposes of subparagraph 108(1)(i)(ii) of the Act.       ... Upon the completion of our review, we will write to you further. 2 & 3.   ...

17 October 1989 Ruling 73781 F- Capital Gain Unedited CRA Tags n/a   DATE  October 17, 1989 TO  Toronto District Office FROM  Specialty Rulings   Directorate Mr. ... Dalphy Chief of Audit (613) 957-2117     File No.  7-3781 SUBJECT: 24(1) Request for an Advance Income Tax Ruling We enclose copies for your reference, of correspondence in respect of the above-noted corporation.  ...

9 March 1990 Ruling 59191- Lien de dépendance- Exception pour invalidité permanente lors d'une interdiction Unedited CRA Tags 251(5)(b), 256(1.4) 19(1) File No. 5-9191   G. Martineau   (613) 957-8953 Le 9 mars 1990 Monsieur, La présenté est en réponse à votre lettre du 6 décembre 1989 dans laquelle vous nous soumettez la situation hypothétique suivante: X Limitée est partie avec messieurs A et B à une convention unanime d'actionnaires. ... Mignault dans Le droit civil canadien, tome 2, page 271, définit ainsi l'interdiction:      "... la déclaration faite par la justice qu'une telle personne, étant privée de sa raison, (prodigue, ivrogne d'habitude ou adonnée à l'usage de l'opium ou autre narcotique,) et, par suite, incapable de faire par elle-même aucun acte valable, doit recevoir un (curateur), qui prendra soin d'elle, et la représentera dans les actes de la vie civile... l'état d'une personne qui, ayant été en fait reconnue incapable de se conduire elle-même, a été déclarée en droit incapable de faire aucun acte civil... ...

14 December 1990 Ruling HBW4125N1A F- Canada-Netherlands Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-N1   David R. Senécal   (613) 957-2074 December 14, 1990 Dear Mr.  19(1) This is in reply to your letter of August 13, 1990, concerning the application of paragraph 3, of Article 4 of the Canada-Netherlands Income Tax Convention signed by our two countries on May 27, 1986. ... As explained to officials of your department during meetings to negotiate the current tax treaty between our two countries, Canada's position on the dual residency of corporations, as reflected in our model tax convention, is as follows:-         If the corporation is a resident of both Contracting States, it shall be deemed to be a resident of the Contracting State where it is incorporated.-         If the corporation has not been incorporated in either Contracting State, it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated. ...

Situation I Vous nous décrivez la première situation comme suit: 1.      ... Opco utilise tous ses biens, sauf un immeuble, entièrement pour les fins de son entreprise. 3.      ... Utilisation de l'immeuble (en fonction de la superficie)   Pour l'entreprise Pour la location lère hypothèse 90 % 10 % 2e hypothèse 60 % 40 % 3e hypothèse 40 % 60 % 4e hypothèse 20 % 80 % Vos prétentions Selon vous, même si un bien est utilisé seulement en partie pour les fins d'une entreprise, il semble à la lecture de l'alinéa c) de la définition de l'expression "action admissible de petite entreprise" au paragraphe 248(1) de la loi que la totalité de sa juste valeur marchande doive être considérée comme admissible pour les fins du calcul prévu à cet alinéa. ...

22 October 1990 Ruling 901641 F- Capital Dividend Account and Eligible Capital Property Unedited CRA Tags 89(1) capital dividend account, 96(1)   October 22, 1990 Assessing and Enquiries Directorate Rulings Directorate   M.P. ... Paragraph 1 thereof states:      "For the purposes of the Income Tax Act, a partnership is not a person and is not deemed to be a person. ... " Paragraph 19 of the same interpretation bulletin goes on to state:      "For the purposes of paragraph 89(1)(b) it is considered that each of the items in subparagraphs 89(1)(b)(i), (ii), (iii) and (iv) is to be included in the corporate partners capital dividend account to the extent of its share thereof". ...

Your letter contained an example which is as follows: 1.     Co A and Co B are not, but for the application of subsection 256(2) of the Act, otherwise associated with   each other at any time in a taxation year.  Both          corporations have a December 31 year-end. 2.     A third company, Co C, has a January 31 year-end. 3.      ... This interpretation is also found in the last sentence of paragraph 9 of Interpretation Bulletin IT-64R2 dated December 20, 1983 issued by Revenue Canada, Taxation which states       "For the rule (in subsection 256(2)) to be applicable, however, the association must have existed simultaneously at some time in the taxation year. ...

As such, their reimbursement would result in the application of subparagraph 12(1)(x)(iv) of the Act. b)      Yes.   24(1)   900766   M. ... (b)     In our view, the wording of paragraph 55(5)(f) does not allow for the use of a formula, rather than an amount, in the designation of a separate taxable dividend.   24(1)   900940   J.E. ... -      Is this the intended result?-      If this was not the intent, are any steps being taken to amend the definition or administer the law differently? ...

Creditor # 1, XXXXXXXXXX, and/or Creditor # 2 have not and will not exercise on their security to enable them to vote over XXXXXXXXXX% of the voting shares of Canco # 3. Creditor # 1, XXXXXXXXXX and Creditor # 2 will be providing consents to the proposed transactions detailed hereunder. 10. ... Canco # 3 will agree to pay the above noted fee of $XXXXXXXXXX to Canco # 2 because it expects to earn income on the Canco # 3/ Canco # 12 Loan in excess of such fee. ...