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Ruling

2007 Ruling 2007-0242361R3 - Donation of flow-through shares

This holding will represent less than XXXXXXXXXX % of the outstanding shares of the Resource Company. ...
Ruling

2007 Ruling 2007-0252491R3 - Assumption of debt for assets

The notes bear interest at the rate of XXXXXXXXXX % per annum and mature on XXXXXXXXXX. ...
Ruling

2006 Ruling 2005-0149101R3 - Amending trust indenture and subdividing units

Yours truly, XXXXXXXXXX Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - Internal

18 May 2006 Internal T.I. 2005-0162821I7 F - Imposition - article 1619 du Code civil

Les cotisations établies ne pouvant être modifiées (...), je dois simplement conclure que le montant inclus au revenu et qui représente des intérêts doit effectivement être maintenu comme revenu. ...
Technical Interpretation - Internal

19 April 2006 Internal T.I. 2004-0080731I7 - attribution of FAPI of a 94(1)(c) trust

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - Internal

14 June 2006 Internal T.I. 2006-0179371I7 - Part XIII Withholding Tax

Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling

2006 Ruling 2004-0091961R3 - XXXXXXXXXX Indian reserve loan insurance arrangement

Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling

2006 Ruling 2006-0189151R3 - Reasonableness Shareholder Manager Remuneration

. / Tax Services Social Insurance No. Office XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX The Tax Services Office for each Taxpayer is shown above. ...
Technical Interpretation - External

23 November 2006 External T.I. 2006-0210261E5 F - Canadian Exploration Expenses - Sampling

Nous comprenons qu'en raison de la vente de cet or récupéré dans le cadre des opérations d'échantillonnage, un revenu serait gagné par ACO. 2) Vos questions relativement à la Situation Donnée Vous désirez tout d'abord savoir si l'Agence du revenu du Canada ("ARC ") considère que, dans la Situation Donnée, les dépenses engagées par ACO relativement aux opérations d'"échantillonnage en vrac" se qualifieraient à titre de FEC. ...
Ruling

2006 Ruling 2006-0184571R3 - Loss utilization in related companies

By directors' resolution Holdco will authorize the issuance of a new series of preferred shares (the "Holdco Preferred Shares") with the rights and restrictions as follows: (a) non-voting; (b) annual cumulative dividend rate equal to the Opco Subordinated Rate + XXXXXXXXXX%; (c) redeemable for an amount equal to the aggregate of the amount for which the shares were issued and any unpaid dividends; (d) retractable for an amount equal to the aggregate of the amount for which the shares were issued and any unpaid dividends; (e) dividends and proceeds on winding up or dissolution rank ahead of any payment on shares ranking junior; (f) on winding up or dissolution, holders will receive an amount equal to the aggregate of the amount for which the shares were issued and any unpaid dividends; and (g) will be automatically retracted three days prior to any bankruptcy or insolvency of Holdco. 10. ...

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