Search - 哈尔滨到北京 公里数

Lanos Ref: 7-2897 & 5-5502 ATTENTION R.M. Beith R.J.L. Reid A.G. Cockell C.C.A. ...

Dans le cas d'une corporation dont l'entreprise principale consiste à louer, à vendre, ou à faire de l'aménagement en vue de louer ou de vendre, des biens immeubles dont elle est propriétaire, à une personne avec laquelle elle n'a aucun lien de dépendance, une déduction additionnelle peut être réclamée par celle-ci pour une année jusqu'à concurrence d'un montant égal A un taux d'intérêt prescrit pour l'année sur un prêt de 1 000 000 $ qui ne serait pas remboursé tout au long de l'année. ...

Par ailleurs, en plus de payer pour l'achat de l'usufruit pour une période de cinquante (50) ans, l'acheteur s'engage à payer annuellement des frais d'entretien d'environ 200 $ par semaine-vacances acquise. 5. ...

Sequin v MNR; 1967 CTC 249) held that "... as their operations in relation to this property never, in fact, reached the stage of carrying on a business in common, there is no evidence upon which I can find... that there was a relationship... that would fall within the statutory definition of 'partnership'". ...

(ii) Norway and Trinidad & Tobago Treaties These treaties are very like the old Treaty considered by the Tax Appeal Board in Dorian Smith v. ...

Therefore, as supported by virtue of the "common mind" test as outlined in Merritt Estates or the concept of " a relationship of subordination" discussed in Special Risks, it is our opinion that a sole general partner of the limited partnership would not normally deal at arm's length with that limited partnership. ...

For purposes of rendering our comments herein, we are obliged to add that we would expect that the termination clause would also provide that the occurrence of termination would not have any effect on any action taken or performed by the resource company before such occurrence; and would not negate the obligation of the resource company (1) to renounce the maximum amount of expenses that it would othervise be entitled to renounce by reason of the expenses being incurred before the occurrence, ($) to issue shares pursuant to the agreement, or (3) to flow-through any incentive payments to which the resource company would otherwise be entitled. ...

Your questions and comments are as follows: (1) 19(1) Your company has advised you that a 30% U.S. withholding tax will be deducted from any interest earned by the plan and that an additional 10% penalty will apply as you have not reached the age of 59 & 1/2. ...

Exceptions to the above are provided "... where the contract provides that the right is not exercisable until the death, bankruptcy or permanent disability of an individual designated therein... ...

Yours truly, Sandro D’Angelo, CPA, CMA Acting Manager Business Income and Capital Transactions Section Business and Employment Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...