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

. … In addition, an instructor who provides private lessons to one individual at a time with a customized program for each client is normally not regarded as a school. ...

See summary under s. 89(1) – public corporation. ...

See summary under s. 55(1) – distribution. ...

2014 Ruling 2013-0516071R3- Reorganization-- summary under Subsection 34.2(14) Summary Under Tax Topics- Income Tax Act- Section 34.2- Subsection 34.2(14) transfer by Profitco of profitable LP to Lossco which is affiliated by virtue of common NR indirect parent The units of an LP (LP1) which already has earned profits for the year and which holds most of the units of LP2 will be transferred to a Lossco (which is affiliated and related by virtue of a common indirect parent) before the fiscal year end of LP1 – so that most of those LP1 profits will be allocated to Lossco. ...

2014 Ruling 2013-0516071R3- Reorganization-- summary under Paragraph 96(1)(f) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1)- Paragraph 96(1)(f) transfer of profitable LP to Lossco followed by allocation of previously-earned profits of LP to Lossco CRA ruled on a transaction in which (to simplify somewhat) the units of an LP (LP1) which already has earned profits for the year will be transferred to the Lossco before the fiscal year end of LP1 – so that most of those LP1 profits will be allocated to Lossco. ...

See summary under s. 55(1) – distribution. ...

See summary under s. 55(1) – distribution. ...

See summary under s. 95(1) – foreign accrual property income. ...

B on an intestacy – would not result in any of the grandchildren receiving proceeds of disposition, and that such distribution would occur under s. 107(2). ...

B on an intestacy – would not result in any of the grandchildren receiving proceeds of disposition. ...