Search - 哈尔滨到北京 公里数

15 February 1989 Income Tax Severed Letter 7-2491-   FEB 15 1989 TO MISSISSAUGA DISTRICT OFFICE Attention: Neil Persad Appeals Division FROM HEAD OFFICE Merchandising, Manufacturing and Construction Section M. ...

7 July 1991 Income Tax Severed Letter- Offshore activities tax treatment — Canada-U.K. tax treaty and Canada-Netherlands tax treaty Unedited CRA Tags Canada–U.K. ...

7 July 1996 Income Tax Severed Letter 9617323- Single-wing butterfly — assumption of liabilities Unedited CRA Tags 55(3)(b) SUMMARY: Single-wing butterfly—assumption of liabilities—ITA-55(3)(b)—Advance income tax ruling—Tax implications in a particular corporate reorganization involving a single-wing butterfly and the assumption of liabilities. ...

Situation # 2 Mr. A’s will provides that after his death, the above shares are transferred to a spousal trust in exchange for a demand, secured interest-free note having a face amount equal to $700. ... In Situation # 1, assuming that the requirements of subsection 73(1) are met, and that Mr. ... In Situation # 2, after Mr. A’s death, pursuant to Mr. A’s will, his legal representative would transfer Mr. ...

Guglich Business Enquiries (613) 957-2102 Attention: Henry Zerbin 983180 Tax Treatment of Flood Assistance Payments This is in response to your request of December 2, 1998, for our views regarding the tax treatment of flood assistance payments received in the following situations: Situation # 1 A shareholder leases a portion of his land to his corporation which operates a lodge business thereon. ... Situation # 2 A client inquires whether the adjusted cost base of the property can be reduced, instead of including the amount of the assistance in income, where flood assistance is received in the form of loan payments regarding the purchase of real property. ...

Dath           Director           Business and General Division            Rulings Directorate            Legislative and Intergovernmental Affairs Branch            Revenue Canada Taxation                and       P D Fuoco                Section Chief                Personal and General Section                Rulings Directorate                Legislative-and Intergovernmental Affairs Branch                 Revenue Canada Taxation Introduction Thank you very much.  ... An EBP is also defined in subsection 248 (1) and occurs where there is:     -         an arrangement,-     a custodian,-     an employer,-     an employee, and -     a payment made to the custodian by the -     employer for the benefit of the employee.  ... The exclusions which are common to cafeteria plans are: 1.       private health services plans, 2.         ...

Enabling Canadian shareholders of a Non-Resident Controlled Corporation to have access to the small business deduction. a) X U.S. b) X US--|----------------------|------------------- | CANADA | Y CANADA 60% 100%| 100% | y----------- | / | | | | | / | XCO | | YCO | | /----------- | / \ / | / \ /-------- 60% \ / 40% | 0PC0 | \ / | | V--------_______________ / XY \ (PARTNERSHIP) \________________/ Under organization 1(a), Y receives no benefit of the small business deduction. ... X Y | | | |--------------------- | X LTD | | Y LTD | | | Y/E 11/30/87 | | Y/E 11/30/87----------------------- \ / \50% /50% \ / \ / \ / \ /--------------------------- / XY \ \ PARTNERSHIP /--------------------------- Y/E 12/31/87 X Ltd and Y Ltd do not report the 1988 income of XY partnership until fiscal year 11/30/89. ... X Y | | | | 100% | | 100% | 100% |------------------------------------- | X LTD | | REAL CO | | Y LTD | | |-------| | | |------------------------------------- \ | / \ Loan | Funds / 40% 60% \ Lease | Property / \ | / \ | / \ | /-------------------------------- / XY \ \ PARTNERSHIP /-------------------------------- Real Co loans funds or leases property to XY. ...

14 June 1989 Income Tax Severed Letter 89M06099 F- Implications of the "Cumulative Net Investment Loss" Calculation on the Capital Gain Exemption Unedited CRA Tags 110.6(3)   June 14, 1989 CGA Association Round Table Question A-15 If a taxpayer finds a balance in his/her Cumulative Net Investment Loss (CNIL) and the next year has sufficient excess investment earning/income to more than compensate for the balance previously accumulated, what happens? ... The taxpayer has not claimed a capital gains exemption prior to 1988.           1988        1989  Capital gains deduction available           $66,667      $57,667 Capital gain           15,000      18,000 Taxable capital gain (2/3)           10,000      12,000 Investment expense           1,000      1,000 Investment income           NIL      3,000 CNIL           1,000      NIL In 1988, the taxpayer would have included in income a taxable capital gain of $10,000.  The capital gains exemption allowable is determined under subsection 110.6(3) and is the least of (a)     the portion of the taxpayer's lifetime exemption which has not been used = $66,667; (b)     the cumulative gains limit, which in this case is $10,000 less the CNIL balance of $1,000 = $9,000; and (c)     The annual gains limit, which in this case is $10,000. ...

Lambert (613) 957-8980 XXXX Le 25 janvier 1990 Madame, La présente est en réponse à votre lettre du 28 septembre 1989 dans laquelle vous nous demandez notre opinion concernant l'application de l'article 256 de la Loi de l'impôt sur le revenu (la "Loi") relativement à la structure corporative suivante: M.A M.B M.C M.D FILS D | | | | | 100% 100% 100% 100% | | | | | | Aco. ... Dco. / \ \ | / / 20% 20% 20% 20% 20% \ \____ / / / \_______________|OPCO|______/_____/______/ Messieurs A, B, C et D sont quatre frères; fils D est l'enfant majeur de M. ...

None Organizational Configurations-      Provide news summary on modifications to the organic functional structure of the tax administration.      None-      If applicable, provide names and brief profile on new officials appointed in top hierarchical positions of the administration.       ... None Data Base on Training-      Provide news summary on the most important activities carried out in the field of training.       ...