Search - 哈尔滨到北京 公里数

Situation 1.     Each of Mr. A and Mr. B, who are not related to each other, owns 50% of all of the shares of a corporation ("Canco"). 2.      ... B. 5.     Mr. C is not related to either Mr. A or Mr. B. 6.     After the purchase described in paragraph 4, Mr. ... (These powers will be  exercised by the shareholders). 7.     No shareholder will have the power to cause the winding-up of Canco. 8.       ...

22 January 1991 Ministerial Correspondence 9101784 F- Non-Registered Annuities Unedited CRA Tags 300(2)(c)                   January 22, 1991   Ed Gauthier                   A. Seidel Director                      957-8960 Special Audits Division                                 4-910178 Subject: Deputy Minister's Mail We are referring the attached letter from   19(1)   to the Deputy Minister for your response as the principal-concerns expressed are compliance with paragraph 300(2)(c) of the Income Tax Regulations.  ...

8 November 1989 Ministerial Correspondence 58674 F- Interest Deductibility Unedited CRA Tags n/a 19(1) File No. 5-8674   Peter Lee   (613) 957-2745 November 8, 1989 Dear Sirs: Re:  Interest Deductibility Asset Substitution We are writing in reply to your letter of September 11, 1989, wherein you requested our opinion with respect to interest deductibility in a situation where the source of income would be exchanged for new income source. ... However our general views on interest deductibility, with respect to a situation where the income source has been changed, were set out in the 1984 Canadian Tax Foundation Conference Report. question 18 of the Round Table as follows:      "Where one income is disposed of and the proceeds are used to acquire another income source, interest on the borrowed money that was used to acquire the first income source will continue to be deductible to the extent that the borrowing is reflected in the cost of the new income source. ...

Szeszycki   (613) 957-2103   File No. 7-4684 April 23, 1990 Re:  Leasing Costs Deduction We are responding to your faxed enquiry dated January 23, 1990, received by our Head Office Source Deductions Division, wherein you requested the Department's opinion as to the meaning of the term "amounts deducted" as that term is used in paragraph 67.3(c) of the Income Tax Act (the "Act").  ... Yours truly, for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.       ...

6 November 1989 Ministerial Correspondence 89M11554 F- Pension Reform Reviewers Unedited CRA Tags n/a   November 6, 1989 PENSION REFORM REVIEWERS CURRENT AMENDMENTS   AND REGULATIONS   DIVISION Enclosed for your review is a copy of the November 2., 1989 version of the PA and RPP regulations. ...      - A.B. Adler, Financial Industries Division- P. Cloutier, Registered Pension and Deferred Income Plans Division- C. ...

Gain Realized by Child      A Canadian resident individual (taxpayer) has farmed a property continuously since 1977.  ... Consequently, you believe the property would be qualified farm property. 2.     Capital Gain      A Canadian resident individual (taxpayer) has farmed a property continuously since 1977. ...

10 July 1991 Ministerial Correspondence 910784 F- Arm's Length Unedited CRA Tags 28(1)(c), 251(1)(a), 96(2.2)(c), 251(1)(a)   910784   C. ... The criteria which have been constantly examined by the courts in determining whether or not a transaction is at arm's length are as follows: (a)     the existence of a common mind which directs the bargaining for      both parties to a transaction. (b)     parties to a transaction acting in concert without separate      interests, and (c)     "de facto" control. ...

10 October 1989 Ministerial Correspondence 89M10024 F- Computer Room Tours Unedited CRA Tags n/a   October 10, 1989 Mr. ... (Ross) Couchman Provincial and International Acting Manager Relations Division Computer Operations Legislative & Computer Services Division Intergovernmental Room 1060-TC Affairs Branch 875 Heron Road David R. Senécal      957-2074 COMPUTER ROOM TOURS We thank you for your memorandum of September 25, 1989, and we apologize for the lack of advance notice. ...

The officials receive a non-accountable automobile allowance in the amount of $3,600 per annum. 3.      ... Also, in this regard, we refer you to our comments under 7. 4.     Where a deduction under paragraph 8(1)(h) of the Act may be made, then a deduction in respect of the relevant capital cost allowance and interest expense under paragraph 8(1)(j) of the Act is permissible. 5.      ... If this later date is after June 17, 1987 then the restriction in section 67.2 of the Act applies.       ...

15 January 1990 Ministerial Correspondence HAV65694 F- Income Verification Program Community Council Unedited CRA Tags 241(5)   January 15, 1990 R. Gendron Provincial and International Manager Relations Division Tax Returns Group Al Watson Tax Roll Operations Section 957-2072 HAV 6569-4   HBW 6569-4 Income Verification Program Community Council We are writing further to your memorandum of July 7, 1989, and September 12, 1989, concerning the acceptability of the consent form used by the Community Council of the 24(1)  Newfoundland to access taxpayer information. ... In order to meet the requirements, we recommend the following wording:      "I hereby nominate the Chairperson of the Community Council, or anyone authorized in writing by the Chairperson, as my agent to receive from Revenue Canada data derived from any portion of my (year)  Income Tax Return". ...