Search - 司法拍卖网 人民法院

XXXXXXXXXX XXXXXXXXXX 2000-001604 XXXXXXXXXX Attention: XXXXXXXXXX XXXXXXXXXX, 2000 Dear Sirs: Re: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Supplement to Advance Income Tax Ruling # 992244 Further to our ruling letter of XXXXXXXXXX, 1999 in respect of the subject partnership (the "Ruling Letter") and our letter of XXXXXXXXXX, 2000 to extend the deadline for commencement of certain proposed transactions as stated in the Ruling Letter, this is to confirm the following changes to the Ruling Letter as requested in your letters of XXXXXXXXXX: Paragraph 10 of the Ruling Letter is deleted and replaced by the following: "Limited Partnership has agreed to lease the Power Assets from Power Co. under a site lease agreement (the "Site Lease Agreement") and will use Unit #XXXXXXXXXX to create a combined cycle generation facility in the Province. ...

" "28. Pursuant to section 210 of the CBCA, XXXXXXXXXX will cause Newco to be wound-up. ...

Employer / employee relationship in years of no salary. XXXXXXXXXX 992231 Attention: XXXXXXXXXX XXXXXXXXXX, 1999 Dear XXXXXXXXXX: Re: XXXXXXXXXX- Retiring Allowance Paid to Spouse This is in reply to your letter of XXXXXXXXXX wherein you request an advance income tax ruling on behalf of the above taxpayer. ...

Paragraph 6(h)(iv) states:     "Interest on a bank account is earned at the location at which the funds are on deposit, i.e. the specific bank branch address. ...

Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.      ...

29 January 1990 Ruling 74371- Définitions de "Biens Agricoles" et "Residences d'Agriculteurs" Unedited CRA Tags 149(1)(t), 248   Le 29 janvier 1990 BUREAU DE DISTRICT DE MONTRÉAL BUREAU PRINCIPAL Services de demande de Section des services Renseignements des entreprises bilingues 3e étage Michel Lambert Section 148 (616) 957-8980 Réjean Laurin File No. 7-4371 Objet: Définition de biens agricoles et résidences d'agriculteurs La présente est en réponse à votre note aller retour du 21 septembre 1989 dans laquelle vous nous demandez notre interprétation relativement à la définition de biens agricoles et de résidences d'agriculteurs au sens de l'alinéa 149(1)t) de la Loi de l'impôt sur le revenu (la "Loi"). ...

The fees collected are used primarily to pay for arena ice rental from the municipality, with other minor costs, for team sweaters, goalie equipment, etc. (3)     Since fees are collected at the beginning of the season (prior to October) while expenses are incurred in the period October through April, there is excess cash in the fall and winter which is invested in interest earning securities (Term Deposits and G.I.C's). ...

7 September 1990 Ruling EACC9671 F- Determination of the Source of Stock Option Benefits Unedited CRA Tags n/a   EACC9671 DETERMINATION OF THE SOURCE OF STOCK OPTION BENEFITS The determination of the geographical source of income is necessary in order to establish which country will grant a foreign tax credit where the income is subject to the tax regime of both countries. ...

XXXXXXXXXX 2024-100866 XXXXXXXXXX, 2024 Dear XXXXXXXXXX, Re: Advance Income Tax Ruling – Supplement to file 2022-094124 XXXXXXXXXX. ...

The assets of Opco consist of the following Estimated Fair Market Value (a) xxxxxxxxxx $ xxxxxxxxxx (b) land and building xxxxxxxxxx (c) office equipment & automobiles xxxxxxxxxx (d) computer system xxxxxxxxxx (e) cash xxxxxxxxxx (f) accounts receivable xxxxxxxxxx (g) prepaid expenses xxxxxxxxxx (h) xxxxxxxxxx xxxxxxxxxx Total $ xxxxxxxxxx The land and building described above represent capital property to Opco. ...