Search - 广东省2002政府工作报告 一小发展 金句

10 June 2002 External T.I. 2002-0118255- Application of 75(2) Unedited CRA Tags 75(2) 107(4.1) 105(2) 112.82(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Position: General comments Reasons: Question of fact XXXXXXXXXX 2002-011825 Éric Allard-Pouliot June 10, 2002 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Subsection 75(2) This is in reply to your facsimile of January 14, 2002, requesting our opinion as to whether subsection 75(2) of the Income Tax Act (the "Act") would apply in three hypothetical scenarios. ... In other words, subsection 107(4.1) of the Act does not require that subsection 75(2) be applicable at the time of the distribution but only that it was applicable at any time in respect of any property of the trust (see documents # E 2001-0067955 and E 2001-00955511). ...

12 November 2002 External T.I. 2002-0170025- TAXATION OF INDIAN RPP ROLLED TO RRIF Unedited CRA Tags 81(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Reasons: If RRIF funds originated as an RPP entitlement related to tax-exempt employment income, the Guidelines exempt both principal & investment income paid to a status Indian from taxation. 2002-017002 XXXXXXXXXX Renée Shields (613) 948-5273 November 12, 2002 Dear XXXXXXXXXX: Re: Tax Exempt Status of RRIF Payments This is in response to your facsimile of October 14, 2002 addressed to the Toronto Centre Tax Services Office inquiring about whether registered retirement income fund (RRIF) payments to a status Indian are tax-exempt. Your facsimile was forwarded to the Income Tax Rulings Directorate on October 23, 2002. ...

20 June 2002 External T.I. 2002-0140895 F- PRESTATION AU DECES Unedited CRA Tags 248(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Roy, CGA Le 20 juin 2002 Madame, Objet: Prestation au décès La présente est en réponse à votre fac-similé du 9 mai 2002 par lequel vous nous demandez quel sera le traitement fiscal pour le bénéficiaire d'un montant versé suite au décès d'un employé retraité en vertu de la clause 25.02 de la convention collective que vous nous avez soumise. ... Les présentes opinions ne constituent pas des décisions anticipées et, tel qu'il est mentionné au paragraphe 22 de la circulaire d'information 70-6R5 du 17 mai 2002, elles ne nous lient pas. ...

16 October 2002 External T.I. 2002-0159485- TAXATION OF INDIAN RPP ROLLED TO RRSP Unedited CRA Tags 81(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Position: Likely yes Reasons: If RPP member's employment income was tax-exempt, and the beneficiary is a status Indian, the Guidelines exempt both principal & investment income from taxation. 2002-015948 XXXXXXXXXX R. Shields (613) 948-5273 October 16, 2002 Dear XXXXXXXXXX: Re: Tax exempt status of survivor pension This is in response to your letter of August 21, 2002 inquiring about whether registered pension plan (RPP) survivor benefits payable to a status Indian beneficiary of a status Indian RPP member remain tax-exempt upon transfer to a registered retirement savings plan (RRSP). ...

11 February 2002 External T.I. 2002-0120775- SPECIFIED INVESTMENT BUSINESS Unedited CRA Tags 125(7) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... XXXXXXXXXX 2002-012077 Patrick Massicotte February 11, 2002 Dear XXXXXXXXXX: Re: Specified Investment Business We are writing in response to your letter of January 21, 2002, wherein you requested our comments regarding the interpretation of the term "Specified Investment Business", as defined in subsection 125(7) of the Income Tax Act (the "Act"). ... Consistent with the comments made in paragraph 15 of Interpretation Bulletin IT-73R5 and the decision of the Federal Court-Trial Division in the case of Hughes & Co. ...

27 May 2002 External T.I. 2002-0136955- SPOUSAL RRSP PROPERTY Unedited CRA Tags 160(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Roy, CGA May 27, 2002 Dear XXXXXXXXXX: Re: Spousal RRSP contributions This is in reply to your letters of March 18 and May 3, 2002 wherein you requested our comments on whether section 160 of the Income Tax Act (the "Act") can be applied to a spousal Registered Retirement Savings Plan (" spousal RRSP") contribution. ...

25 June 2002 External T.I. 2002-0134625- DISABILITY TAX CREDIT Unedited CRA Tags 118.3(1) 118.4(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... (view also consistent with admin. position of Disability Programs Section) XXXXXXXXXX 2002-013462 Shaun Harkin, CMA June 25, 2002 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Meaning of Prolonged for Disability Tax Credit This is in reply to your letter of April 9, 2002, regarding the credit for mental or physical impairment (hereinafter referred to as the "disability tax credit"). ... We do not agree with your comments that this view contradicts the comments in Head Office Memo (document # 73966). ...

23 August 2002 External T.I. 2002-0152695- CHARITABLE DONATION LOANBACK Unedited CRA Tags 118.1(1) 110.1(1) 118.1(16) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... August 23, 2002 Dear XXXXXXXXXX: Re. Charitable Donations This is in reply to your letter of June 13, 2002 wherein you requested our views on whether or not a charitable donation has been made for the purposes of the Income Tax Act (the "Act") in circumstances where a sum of cash is donated to a registered charity and the same amount is thereafter loaned back to the donor for a specified term with interest payable on a regular basis or in a lump sum at the end of the term. ... For further information, we suggest that you consult our Interpretation Bulletin IT-110R3 and our pamphlet titled "Registered Charities and the Income Tax Act " (RC 4108), both of which are available on the internet through our website at http:\ www.ccra-adrc.gc.ca. ...

7 November 2002 External T.I. 2002-0146345- 116(4) Certificate Unedited CRA Tags 116(4) 116(5) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... We also refer to a telephone conversation with you of July 31, 2002 (XXXXXXXXXX/Chua). ... You say that based on the Canada Customs & Revenue Agency's (the "CCRA's") inadvertence, it requested and obtained a payment of CAN$20 under paragraph 116(4)(a) based on the computation of the gain being CAN$80, rather than US$80. ...

9 January 2002 External T.I. 2001-0104825- PROPERTY INCOME CAPITAL GAINS OF NPO Unedited CRA Tags 149(1)(l) 149(5) 3 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Storry January 9, 2002 Dear XXXXXXXXXX: Re: Non-profit Organization We are writing in response to your correspondence of October 24, 2000, wherein you requested our view regarding how a Non-profit Organization (the "Club") should treat a capital gain realized on the disposition of capital property for purposes of the Income Tax Act (the "Act") and whether interest income earned on GIC's and term deposits is taxable. ... To the extent that it relates to a past transaction you should contact the appropriate Tax Services Office ("TSO") of the Canada Customs & Revenue Agency (the "CCRA"). ...