Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Les actions de catégorie A sont les seules actions émises et sont assimilables à des actions ordinaires. 4-Chaque action de catégorie A peut être échangée contre une action de catégorie C, au choix du détenteur. 5-Les actions de catégorie C sont votantes, non participantes, à dividende fixe annuel de 12 % sur la valeur d'émission lequel dividende est préférentiel et prioritaire à tout autre dividende. ...

Reasons FOR POSITION TAKEN: Paragraph 122.3(1)(b) requires that the individual perform "all or substantially all of the duties (90% or greater) of the individual's employment outside Canada in connection with a contract... with respect to " a qualified activity. ...

Premier scénario Dans le premier scénario, la fiducie a trois bénéficiaires et elle détient toutes les actions votantes et participantes d'une société canadienne imposable qui exploite une entreprise active («Opco») et qui lui a versé un dividende imposable de 10 000 $. ...

Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

La Loi canadienne sur la santé définit «medical practitioner» (médecin) comme (traduction) « une personne légalement autorisée à exercer la médecine au lieu où elle se livre à cet exercice». ...

Accordingly, you have asked whether, in such a situation, a WLRP could be provided through the establishment of a health & welfare trust. ...

.): (...) it is my opinion that a purchaser has acquired assets of a class in Schedule B when title has passed, assuming that the assets exist at that time, or when the purchaser has all the incidents of title, such as possession, use and risk, although legal title may remain with the vendor as security for the purchase price as is the commercial practice under conditional sales agreements. ...

We have informed the Department of Finance ("Finance") of this circularity problem, however, should you wish to pursue this matter we would suggest that you write to Finance at the following address: Tax Policy & Legislation Branch Department of Finance 140 O'Connor Street L'Esplanade Laurier 17th Floor, East Tower Ottawa, Ontario K1A 0G5 In general subsection 110.6(8) of the Act is an anti-avoidance rule enacted to prevent the conversion of dividend income into exempt capital gains. ...

Principal Issues: self-administered phsps & the rules relating to c/f, eligible expenses, etc. ...

Principal Issues: can a disability plan to which the employer has contributed be converted to an employee pay all plan as originally intended-issue of retroactive changes and what constitutes a new plan as opposed to a continuation of an existing plan (where the liability for premiums has been shifted from employer to employees) Position:-cannot retroactively change the plan & it is a question of fact as to whether a plan amendment creates a new plan-the existing plan will be a plan which is subject to 6(1)(f) even if the plan documentation indicates otherwise because the employer did make contributions to it even if that was not the intent Reasons: question of fact to be determined by TSO or a ruling A. ...