Search - 哈尔滨到北京 公里数

Reasons: See # 980652. Since the court order was made before May 1997, there is no “commencement day”, as defined in subsection 56.1(4) of the Act and the order falls under the old child support rules. ...

Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch Enclosures ...

The International Section has reviewed seventeen different foreign spin-offs from 1996 to date in response to queries from Canadian shareholders like yourself, including spin-offs done by GM, PepsiCo, Hanson and Dun & Bradstreet. ...

We would also note that in Question # 49 at the 1986 Revenue Canada Round Table held at the Annual Conference of the Canadian Tax Foundation, the Department was asked the following question: If a partnership disposes of a capital asset and realizes a capital gain on the disposition, could a partner who is an individual resident in Canada use his lifetime capital gains exemption in respect of his share of the gain? ...

File # 933399 Principal Issues: Whether periodic payments out of a RRIF are considered to be "periodic pension payments" under paragraph 2(a) of Article XVIII of the Canada-US Convention. ...

Principal Issues: Whether a personally owned property of a deceased spouse which was used in a farming operation but is not used by the surviving spouse in farming but is rented to arm's length tenants meets the definition of a "qualified farm property " as found in subsection 110.6(1) of the Act. ...

On page 7 of Budget Paper D entitled "Charities under the Income Tax Act ", which was tabled with the above Budget Speech, it is stated: "The legislation will require all charities to register with Revenue Canada, whether or not they wish to issue receipts, in order to obtain tax-free status. ...

FILE # 940233 Principal Issues: General enquiries on whether an employee qualifies for the OETC in various situations. ...

Sugg in the 1992 CTF conference had the following footnote with respect to FMV purchase agreements: " The explicit exceptions are contained in paragraph (f) of the taxable preferred share definition in subsection 248(1) and subparagraphs (a)(i) and e(i) of the short- term preferred share definition in subsection 248(1). ...

Principal Issues: whether the donation of a whole life insurance policy to a charity will qualify as a gift where the donor retains the right to the accumulated dividends (see telephone call: the issue of whether the policy can be shared between charities was not really his question) Position TAKEN: no Reasons FOR POSITION TAKEN: Position taken in prior correspondence e55294 and IT-244R3 on the basis that it is a gift " with strings attached" in that the donor receives the benefit from the accruing value in the CSV of the policy A. ...