Search - 哈尔滨到北京 公里数

Le CDC de BC0, s'établit comme suit avant la réception du dividende en capital de FCO et avant la fusion: Portion non imposable (non déductible) des gains (pertes) en capital. 1988 gains 130,000 $ 1989 pertes (310.000 $) (180,000 S) Solde du CDC NÉANT 5. Considérant les soldes des CDC (ci-dessus) de ACO et BCO, il appert donc que si ces dernières recevaient chacune un dividende en capital de 60,000 $ de FCO, elles pourraient toutes les deux verser la totalité du 60,000 $ reçu, à leurs actionnaires, sans incidence fiscale. 6. Les modifications apportées à l'alinéa 87(2)z.1) LIR par l'avant-projet font en sorte que si ACO et BC0 se fusionnaient avant de recevoir le dividende en capital versé par FC0, aucune partie dudit dividende ne pourrait être versée à leurs actionnaires sans incidence fiscale, puisque le CDC de la corporation issue de la fusion s'établirait comme suit: Excédent de la portion non-imposable des gains en capital sur la portion non-déductible des pertes en capital. 1988 AC0 200,000 $ 1988 BCO 130,000 $ 1989 BCO (310.000 $) 20,000 $ Dividendes en capital reçus de FCO 1990 120.000 S 140,000 $ Dividendes versés à même le CDC 1988 ACO (200.000 S Solde du CDC NÉANT Nos Commentaires 7. ...

6 December 1990 Income Tax Severed Letter F 24(1) 5-903062 André Payette (613) 957-8953 19(1) Le 6 décembre 1990 Monsieur, OBJET: Allocation de retraite La présente est en réponse à votre lettre du 17 octobre 1990 dans laquelle vous demandiez notre interprétation quant à la situation hypothétique suivante: * Un employé, ayant travaillé pendant 20 ans au sein d'une corporation avec qui il n'a pas de lien de dépendance, prend sa retraite; * Son salaire moyen au cours des 5 dernières années est de 75,000 $; * Au cours de ces cinq dernières années, suivant les calculs effectués par un actuaire, la corporation a versé dans un fonds de pension enregistré pour cet employé, pour services passés et services courants, des contributions totalisant 200,000 $; * L'employé envisage maintenant de prendre sa retraite et la corporation est consentante à lui verser une allocation de retraite de 100,000 $. ...

Wheeler for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch c.c.       ... Adams      Audit Technical Services ...

L'intérêt réduit le revenu net de location: Revenu net avant DPA et frais de financement 3 000 $ 3 000 $ 3 000 $ Quote part du co- propriétaire S/0 1 500 S/0 Frais de financement 1 800 1 800 S/O Revenu (Perte) net (te) 1 200 (300) 3 000 $ avant DPA Déduction pour 1 200 0 3 000 amortissement 0 (300) 0 Frais de financement payés par l'associé S/0 S/O 1 800 Déduction totale sur la déclaration de revenus 0 300 1 800 B. L'intérêt est considéré comme frais de placements Revenu net avant DPA et frais $ rie financement 3 000 $ 3 000 $ 3000 $ Quote part du ces S/O 1 500 S/O propriétaire Déduction pour amortissement 3 000 1 500 3 000 Revenu net de location 0 0 0 Frais de financement payés 1 800 1 800 1 800 Déduction totale sur la déclaration de revenus 1 800 1 800 1 800 Hypothèses 6. ... Supposons aussi que l'immeuble est un bien de la catégorie 1 dont la fraction non amortie du coût en capital est de 200 000 $. ...

1991 Income Tax Severed Letter 911359 F- HAA 6815-1 Unedited CRA Tags 85(4), 256(5.1)   911359   M.P.Sarazin   (613) 957-2125 Dear Sirs: We are writing in response to your letter dated May 6, 1991 wherein you requested our comments on whether subsection 85(4) of the Income Tax Act (Canada) (the "Act") would apply to the following situation. Facts 1. 2.     24(1) 3. 4. 5. It appears that the interpretation which you seek relates to specific taxpayers and, therefore, we bring to your attention Information Circular 70-6R2 dated September 28, 1990 issued by Revenue Canada, Taxation. ... Yours truly, for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch ...

The EAP is designed to help maintain or restore an employee's mental and or physical health and to provide access to a network of counsellors to deal with health related problems, such as * drug and alcohol abuse, * marital or family difficulties, * stress and emotional crises, * poor personal or work relationships, * career and job concerns, * financial or legal concerns, and * single and aging parent troubles. ...

For this purpose "Brazilian tax shall always be considered as having been paid.... at the rate of 20 per cent of the gross amount of the income paid in Brazil in the case of interest to which paragraph 2 of Article 11 applies" (Article 22, para. 2 & 3). ... The following example illustrates how the Brazilian withholding tax and the Bank's income are being calculated on these types of loans: Assume: Amount of loan $1MM Stated interest rate 10% Rate of Brazilian withholding tax applicable (non-treaty rate) 25% Interest received by Bank $1MM @ 10% 100,000 Brazilian tax paid by borrower 33,333* Gross interest income $133,333 * Since interest paid to the Bank is considered to be net of withholding tax of 25%, gross interest subject to withholding is calculated as follows: $100,000 ÷ 0.75 = $133,333. ... Thus, using the same example as above, Brazilian tax paid on these loans would be calculated for treaty purposes as follows: Interest received by Bank $100,000 Brazilian tax deemed paid = 25,000* Gross interest income $125,000 * $100,000 ÷ 0.8 = $125,000 Tax at 20% of $125,000 = $25,000 2. ...

For accounting purposes the corporation capitalizes as a cost of the building all expenditures relating to construction including the following, * construction period interest costs, * property taxes during the construction period, * an allocation of the corporate provincial capital taxes, and * net rental loss (rental income less expenses) incurred from the date of completion of the building to the earlier of the break-even-point and one year following the completion of the building ("post construction rental loss"). For accounting purposes, the corporation capitalizes to the cost of vacant land the following expenditures, * interest costs, * property taxes, * an allocation of the corporate provincial capital taxes. ...

27 April 1983 Income Tax Severed Letter RCT-0494 F Unedited CRA Tags 212(5) RE:      Subsection 212(5) Where the subject motion picture film or videotape has been or is to be used or reproduced in Canada, it is the view of this Division that payments by a resident to a non-resident for a right therein or to use thereof is subject to Part XIII tax, notwithstanding that a portion of the payments relate to their use or reproduction outside Canada. ...

1 November 1991 Income Tax Severed Letter 91M11295 F- Benefits and Share Acquisitions 10.       ...