Search - 哈尔滨到北京 公里数

Under no circumstances (except in the event of default or if the terms of the debt or related agreement become unlawful or are changed by virtue of legislation or by a court, statutory board or commission) would GP be obligated to repay more than XXXXXXXXXX % of the principal amount of any of the obligations within XXXXXXXXXX years from the date of issue of each obligation. 14. ...

"Substituted Right" means a right which will entitle the Optionee to acquire on exercise the following number of Common Shares: Number of Common = Number of Common x (Current Price- Exercise Price) Shares Shares under the Current Price exchanged options XXXXXXXXXX Facts 1. ...

XXXXXXXXXX Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

Par conséquent, conformément à ces directives si un immeuble luxueux était mis à la disposition d'un actionnaire unique d'une société à but unique, lequel actionnaire aurait financé à 100 % le coût d'acquisition de l'immeuble de la société par un prêt sans intérêt à la société et paierait toutes les dépenses d'opérations relatives à l'immeuble, il pourrait quand même y avoir un avantage imposable attribué à l'actionnaire en vertu du paragraphe 15(1) L.I.R. si la juste valeur marchande de l'immeuble est plus élevée que son coût d'acquisition. ...

Moreover, in connection with file # 911137, Finance was consulted on this very issue and in regards to the Excepting Provisions, Finance confirmed that "fair market value means fair market value and that if it was intended that minority discount be excluded in the calculation of fair market value the legislation would specifically so state. ...

. $ XXXXXXXXXX of the accumulated non-capital losses was incurred in XXXXXXXXXX and the balance is a carry forward from XXXXXXXXXX. 4. ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

Une somme de XXXXXXXXXX $ doit ainsi être versée dans un fonds de règlement pour servir au paiement des réclamations des employé(e)s admissibles ou leurs ayants droit. ...

Proposed subparagraph 73(1.01)(c)(ii) of the Act provides inter alia that the transfer of capital property by an individual to a trust under which "... the individual is entitled to receive all of the income of the trust that arises before the individual's death and no person except the individual may, before the individual's death, receive or otherwise obtain the use of any of the income or capital of the trust... ...

Under the proposed legislation, the trust would have neither a resident contributor nor a resident beneficiary. 2. 233.2, 233.3 & 233.6 XXXXXXXXXX 2001-007770 Annemarie Humenuk May 2, 2001 Dear XXXXXXXXXX: Re: Offshore Family Trusts This is in reply to your letter of January 26, 2001, addressed to the Toronto Centre Tax Services Office concerning the potential Canadian tax liability and filing requirements in respect of an offshore family trust settled by a non-resident of Canada. ...