Search - 哈尔滨到北京 公里数

Our understanding of the facts is as follows: Facts 1.      2.      24(1) 3.      4.      24(1) Taxpayers' Position 1.      24(1) 2.      District Office Position 1.     The Taxpayers' first position is not consistent with the Purchase Agreement nor was it consistent with the disposition reported on the Taxpayers' returns.       ... Based on these comments, in our view, requests for unilateral allocation where none was originally agreed to should generally not be accepted.           ...

2 November 1989 Internal T.I. 58197 F- Warehousing of Resource Expenditures Unedited CRA Tags 66(12.6), 66(15) principal-business corporation, 66(15) flow-through share, 66.1(6)(a)(iv)   November 2, 1989 GAAR Committee Resource Industries   Section   Allan B. ... The partnership will allocate CEE to the PBC pursuant.to subparagraph 66.1(6)(a)(iv) at the end of partnership's fiscal period.       ... We have received a request for a technical opinion on the application of GAAR to the matter of warehousing as described in 24(1) FACTS (i)      (ii)     24(1) (iii)      (iv)      (v)     24(1) (vi)       Taxpayer's Representations Included in the technical opinion request were the following representations. 24(1) Audit's Comments During informal discussions with M. ...

POSITION ADOPTÉE: 1-      a)      Si les arrangements concernant l'emploi ont été conclus avec l'employeur après 1993, ce dernier doit effectuer les retenues à la source sur la totalité du revenu d'emploi.       ... Une copie des décrets C.P. 1985-2446, C.P. 1988-787 et C.P. 1991-264 sont annexés à la présente pour votre information.       ... Par contre, le principe Williams s'applique également depuis 1992.       ...

Facts 1.      24(1)2. 3.      4.      5.       6.      24(1) 7.      8.      ...

20 August 1990 Internal T.I. 900227 F- Cape Breton Investment Unedited CRA Tags 127(9) approved project, 127(9) approved project property, ITR 4605(c), 4604   August 20, 1990 Audit Programs Directorate Head Office   Business and General   Division P.P. ... Fontaine Tax Incentive Audits Section 957-2095   900227      EACC9295 SUBJECT: Cape Breton Investment Tax Credit Program 24(1) This is in reply to your memorandum dated March 23, 1990 regarding the above-captioned subject. Our understanding of the situation is as follows: 1.      2.     24(1) 3.      4.      ...

For example, if the ACB of the partnership interest to a predecessor is negative $100, so that the cost to Amalco becomes negative $100 by virtue of paragraph 87(2)(e), then subsection 40(3) would deem there to be a gain to Amalco in the amount of $100, being the amount by which: (a)     all subsection 53(2) deductions from Amalco's ACB   $    0      exceeds     (b)     the aggregate of       (i)      the cost to Amalco $-100     (ii)     all subsection 53(1) additions to Amalco's ACB        0-100       $ 100 This conclusion appears to be supported by the decision in Canterra Energy Ltd v. ... Boehmer, dated July 16, 1986, includes the following comments:      "... the negative ACB of a partnership interest does not simply disappear on an amalgamation of the corporate partner. ... -         how will subsection 100(2) apply to Amalco on a subsequent sale by Amalco of the partnership interest? ...

Re:  "Deemed residents of Canada" (pages 3 and 4)      Inserting "(deemed or factual)" after "you were resident" would provide greater clarity. 3.      ... Re:  "Ceasing to be an EXTAFF employee while abroad" (page 6)      The words "or factual" (line 3) are confusing and should be deleted.       ... This would more closely follow the wording in subparagraph 250(1)(c)(i) and subsection 250(2).       ...

(a)      Covered Call Options      The writing of covered call options is not subject to the rules governing qualified investments as it does not involve the acquisition of property or a right by the RRSP (refer to paragraph 4900(1)(e) of the Income Tax Regulations ("Regulations")).  Instead cash is received as a means of possibly increasing the proceeds from the sale of shares, bonds, etc.       ... (b)      Regular Call Options      The acquisition of a call option that is listed on a prescribed stock exchange in Canada, giving the RRSP the right to acquire shares or bonds that are qualified investments, will be a qualified investment for an RRSP under paragraph 4900(1)(e) of the Regulations. ...

16 April 1993 Internal T.I. 9223737 F- Security Lending Unedited CRA Tags 260(1), 20(14)   April 16, 1993 Toronto District Office       Head Office G.A. ... (B)(i)     Canco borrows Canadian securities from non-arm's length non-resident and gives Canadian collateral.       ... (B)(ii)     Canco borrows Foreign securities from non-arm's length non-resident and gives Foreign collateral.       ...

Les faits 1.      2.      24(1) 3.      4.      5.      6.     Le Régime est un régime de pension à prestations déterminées. ... la somme court sur une base quotidienne; 2.        elle représente la rémunération ou la compensation pour l'utilisation ou la rétention par une personne d'une somme d'argent appartenant à une autre personne; 3.         ... il doit y avoir une obligation légale de verser des intérêts sur de l'argent emprunté; 2.        ...