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Three different categories of contributions are contemplated – Basic Annual Contributions, Deficiency-Makeup Contributions and Balloon Contributions. ... The $100 minimum is necessary to comply with the requirements set out in paragraphs 6 and 8 of IT-280R Employees Profit Sharing Plans – Payments Computed by Reference to Profits. ...

Rulings on Formula-Based Appreciation Plans will no Longer be Considered (footnote 2) ITRD will no longer consider any ruling requests pertaining to whether any given formula-based appreciation plan is a SDA, unless: i) the plan is of a type described in ATR-45 – “Share Appreciation Rights Plan” (discussed later in this memorandum); or ii) the ruling request pertains to whether one of the enumerated exceptions listed in the definition of SDA apply to the plan. ... ATR-45 SAR Plans Any reference to formula-based appreciation plans in this memorandum excludes share appreciation rights (“SAR”) plans of the type described in ATR-45 – “Share Appreciation Rights Plan”, which has the following characteristics: The unit has no intrinsic value at the date of grant; The value of a unit is not guaranteed and may have a negative value after the date of grant; and The value of each unit at any particular time is determined by subtracting the FMV of a share of the employer at the date of grant from the FMV of a share of the employer at that particular time. ...

December 16, 2019 XXXXXXXXXX- International and Large HEADQUARTERS Business Case Manager Income Tax Rulings and XXXXXXXXXX – Large Case File Auditor Directorate R. ... Subsections 2(1) (Definitions) and 3(1) (Application), and sections 8.1 (Duality of legal traditions and application of provincial law) and 8.2 (Terminology) of the federal Interpretation Act provides: Definitions 2(1) In this Act, Act means an Act of Parliament; … enactment means an Act or regulation or any portion of an Act or regulation; Application 3(1) Every provision of this Act applies, unless a contrary intention appears, to every enactment, whether enacted before or after the commencement of this Act. ...

QUESTION Vous nous demandez si les montants de XXXXXXXXXX $ par mois reçus en vertu de l'article XXXXXXXXXX de la convention ci-dessus doivent être inclus dans le revenu de Madame en vertu de l'alinéa 56(1)b) de la Loi de l'impôt sur le revenu, ci-après la "Loi", pour les années XXXXXXXXXX à aujourd'hui. ... Il faut plutôt déterminer qu'est-ce qui est vraiment versé et non pas s'arrêter seulement aux termes de l'entente; en vertu de l'article XXXXXXXXXX de la convention, Madame reçoit un montant de XXXXXXXXXX $ en tant que prestation compensatoire pour sa part du patrimoine familial. ...

Glenn Leung HEADQUARTERS Reginal International Tax Auditor Income Tax Rulings Directorate International Advisory Service Section Vicky Liu International and Large Business Directorate 2024-101425 Compliance Program Branch Subject: Foreign Entity Classification of Arizona Limited Partnerships This is in response to your request for our views with respect to the classification of two Arizona Limited Partnerships – XXXXXXXXXX (“Partnership I”) and XXXXXXXXXX (“Partnership II”) for purposes of the Income Tax Act (the “Act”). ... Paragraph A of A.R.S. § 29-319 provides that a limited partner who participates in the control of the business may become liable for the obligations of the partnership. ...

Les états financiers de Gesco indiquent un capital-actions émis et payé de XXXXXXXXXX $ à l'égard de XXXXXXXXXX actions ordinaires. ... Les représentants (le conjoint de Mme A et l'ex-conjoint de Mme B) ont indiqué que, malgré que Mme A et Mme B ont fourni XXXXXXXXXX $ chacune pour l'acquisition des actions de Gesco au nom de Aco et Bco respectivement, la décision de ne pas divulguer ces renseignements dans les livres des Sociétés a été prise dans le but d'éviter un éventuel conflit avec l'Ordre. ...

It is interesting to note the wording in paragraph (d) particularly ".... for removal or for collection for immediate removal... ... ") or Class 8 assets (machinery or equipment not included in Class 2). ... However, it is our view that the case at hand can be differentiated from the case of Will-Kare Paving & Contracting in that Class 2 (now Class 1) as a whole does not just relate to a specified industry, but it relates to production and distribution of electricity, heat, water and natural gas. 13. ...

LeBlond / C. Dupont ainsi que M. Bisson / C. Dupont), dans lesquelles des informations additionnelles et/ou des modifications relatives au présent dossier nous ont été communiquées. ...

The question is premised on the understanding that the administrative policy on revisions to permissive deductions reflected in IC-84-1 Revision of CCA Claims & Other Permissive Deductions, permits requested adjustments in non-taxable years to be processed, even if the return is statute barred, provided there are no changes to the tax payable for the year. ...

The foundation loaned approximately $XXXXXXXXXX to a holding company which is controlled XXXXXXXXXX % by the director of the foundation. 4. ...