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

Simard   (613) 957-8981 Le 1er novembre 1989 Monsieur, Objet:  Présomption de gain en capital Article 55 de la Loi de l'impôt sur le revenu (L.I.R.) ... FAITS Les faits peuvent se résumer comme suit: 1.     Une corporation transfère un bien à une corporation qui lui est liée en se prévalant des dispositions de l'article 85 (L.I.R.). 2.      ... Le dividende est reçu par une corporation résidant au Canada. 2.     Le dividende est imposable et a donné droit à une déduction en vertu du paragraphe 112((1) ou 138(6) LIR. 3.      ...

FAITS 1.     Un particulier détient 100% des actions d'une corporation privée dont le contrôle est canadien (ci-après "compagnie mère"). 2.     La compagnie mère détient 100% des actions d'une autre corporation privée dont le contrôle est canadien ("filiale"). 3.     Le particulier désire vendre les actions de la compagnie mère. 4.      ...

16 November 1990 Ministerial Letter F3868 F- Associated Corporations- Meaning of "Accrued and Unpaid Dividends" and "Unpaid Dividends" Unedited CRA Tags 191(4), 256(1.1)   November 16, 1990 Rulings Directorate Current Amendments and Director General Regulations Division   W.R. ... Ton-That 957-2068   F-3868 "Accrued and Unpaid Dividends"- 191(4) and "Unpaid Dividends"- 256(1.1) This is in reply to your memo of November 7, 1990 concerning the above terms used in the respective subsections of the Income Tax Act and whether in policy terms they are intended to have the same meaning. ... D'AurelioDirectorCurrent Amendments and Regulations Division c.c.      ...

16 August 1989 Ministerial Letter 58108- Frais médicaux Unedited CRA Tags 118.2(2) 19(1) File No. 5-8108   V. ... 2.     Est-ce que un "conseiller" en produits naturels, reconnu par une compagnie, ou interviennent des bio-chimistes et où la formation est continue, peut être reconnu comme naturopathe? ... Il faut que les deux conditions soient satisfaites pour que les ordonnances soient admissibles. 2.      ...

2 March 1990 Ministerial Letter 59608 F- Acquisition of Control Unedited CRA Tags 249(4), 256(9), 249(1) 19(1) File No. 5-9608   Firoz Ahmed   (613) 957-2092 March 2, 1990 Dear Sirs: Re: Subsections 249(4) and 256(9) of the Income Tax Act (Canada) (the "Act") This is in response to your letter of February 14, 1990 in which you requested our interpretation of subsections 249(4) and 256(9) of the Act in the situation described herein. ...

22 January 1990 Ministerial Letter 58208 F- Investment Tax Credit Unedited CRA Tags 127(10.1), 256(2), 125 19(1) File No. 5-8208   G. Thornley   (613) 957-2101 January 22, 1990 Dear Sirs: Re:  Investment Tax Credit This is in reply to your letter of June 2, 1989 and further to our telephone conversation of November 13, 1989 (Thornley concerning your request for a technical interpretation with respect to subsection 127(10.1) of the Income Tax Act (the "Act"). ...

10 August 1990 Ministerial Letter 901308 F- Deemed Capital Gain Unedited CRA Tags 14(1), 14(4), 25(1), 85, 25(3)(b) 24(1) 901308   M. Eisner   (613) 957-2138 Attention:  19(1) EACC9333 August 10, 1990 Dear Sirs: This is in reply to your letter of June 15, 1990 requesting a technical interpretation regrading the interaction of subsection 14(1), subsection 14(4) and subsection 25(1) of the Income Tax Act (the Act) in circumstances whereby eligible capital property has been disposed of by an individual to a newly incorporated company pursuant to the rules in section 85 of the Act. ...

26 June 1990 Ministerial Letter 900358 F- Open Custody Homes- Young Offenders Act Unedited CRA Tags n/a 19(1) File No. 900358   J.D. Jones   (613) 957-2104 June 26, 1990 19(1) Re:  Open Custody Homes- Young Offenders Act This is in reply to your letter of April 3, 1990, wherein you requested our opinion on the income tax treatment of payments received by an individual for providing care and lodging to open custody young offenders. ...

9 March 1990 Ministerial Letter 59208- Exonération de gains en capital- actions admissibles de petite entreprise Unedited CRA Tags 110.6(1) action admissible de petite entreprise, 110.6(14)(f) 19(1) File No. 5-9208   G. Martineau   (613) 957-8953 Le 9 mars 1990 Monsieur, La présente est en réponse à votre lettre du 3 décembre 1989 concernant l'application des dispositions de l'alinéa 110.6(14)f) de la Loi de l'impôt sur le revenu (la "Loi") à la division 110.6(1)c)(ii)(A) de la Loi de la définition d'action admissible de petite entreprise. ...

13 December 1989 Ministerial Letter 59168 F- Taxation of Employee Benefit Plan Beneficiaries at Death Unedited CRA Tags 6(1)(g), 56(1)(a)(i), 70(2), 70(3) 19(1) 5-9168   W.C. Harding   (613) 957-3499 December 13, 1989 Dear Sirs: Re:  Employee Benefit Plans ("EBPs")  Purchase of annuities This is in reply to your letter of November 24, 1989, in respect of the taxation of EBP beneficiaries at death, when they have previously elected to have their EBP benefits paid to them through an annuity purchased and held by the Plan trustee. ...