Search - 广东省2002政府工作报告 一小发展 金句

D possèdent chacun 25 % des actions ordinaires émises et en circulation du capital-actions de OPCO. 6. ... D et OPCO ont conclu une convention unanime entre actionnaires (" Convention ") au cours de l'année 2004, laquelle est toujours en vigueur. ... Nous vous soulignons que la présente opinion ne constitue pas une décision anticipée et, tel que mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, elle ne lie pas l'ARC à l'égard d'une situation factuelle particulière. ...

24 February 2003 External T.I. 2002-0149955- Section 116 & Share Consolidation116 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. ... There is no basis for extending our administrative practice in IT-474 to the wind-up of Pubco2 situation. 2002-014995 XXXXXXXXXX Daniel Wong (613) 954-4949 February 24, 2003 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Taxable Canadian Property This is in reply to your letter of June 27, 2002 wherein you requested our opinion as to whether (a) the shareholders of a public corporation, Pubco1, would, in the share consolidation described in scenario A below, (i) be considered to have disposed of their pre-consolidation Pubco1 shares; and, (ii) where Pubco1 pays each of them cash not exceeding $200 in lieu of a post-consolidation fractional Pubco1 share, be allowed to treat the cash amount as a gain or loss from the disposition of such fractional share, or reduce, by the cash amount received, the adjusted cost base ("ACB") of their post-consolidation Pubco1 shares; and (b) we would waive the requirement to obtain a section 116 clearance certificate for the non-resident shareholders of a public corporation, Pubco2, where the non-resident shareholders dispose of their Pubco2 shares on the wind-up of Pubco2, and where, prior to the wind-up of Pubco2, Pubco2 shares are delisted from a prescribed stock exchange as described in scenario B below. ...

Is the income earned by a farmer under a FIT / microFIT contract considered farming income? ... Is the income earned by a farmer for the rental of farmland to a third party who enters into FIT / microFIT contract considered farming income? ... Would the income earned by a farmer under items 1 & 2 be considered incidental to farming income? ...

Is the income earned by a farmer under a FIT / microFIT contract considered farming income? ... Is the income earned by a farmer for the rental of farmland to a third party who enters into FIT / microFIT contract considered farming income? ... Would the income earned by a farmer under items 1 & 2 be considered incidental to farming income? ...

26 May 2010 External T.I. 2009-0342121E5- rooftop solar panels & class 43.2 Principal Issues: 1.will rooftop solar panels & equip qualify for inclusion in class 43.2 under various scenarios subject to the specified energy rules limiting CCA. 2.will claiming cca jeopardize the principal residence exemption? Position: 1.provided expenses incurred for the purpose of producing income & other conditions of the class are met; 2. the principal residence claim will not be jeopardized provided no cca claim is made on the building itself & the earning of income is ancillary to the residence use. ... Our Comments Written confirmation of the income tax implications inherent in particular transactions is given by this directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request as described in Information Circular 70-6R5 dated May 17, 2002 issued by the Canada Revenue Agency. ...

20 June 2006 External T.I. 2005-0149651E5 F- CEE / FEC Unedited CRA Tags 66.1(6) Principal Issues: In a given situation, where the exploration of a mining site starts up XXXXXXXXXX and costs must be incurred to make the site safe for the employees before further exploration can proceed, whether the costs related to making the site safe qualify as CEE? ... La situation Votre société a entrepris récemment des travaux préliminaires d'exploration à l'égard d'une "ressource minérale ", au sens prévu au paragraphe 248(1), sur une propriété minière située au Canada (ci-après la "Propriété") XXXXXXXXXX. ... Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, notre Direction a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ...

2 August 2013 External T.I. 2013-0475261E5- Eligible Dividend- Late Filing 89(14.1) & 184(3) CRA Tags 184(2) 89(14) 89(14.1) 184(3) Principal Issues: Whether, in the context of the particular hypothetical situation, subsection 89(14.1) of the Income Tax Act (the "Act") would apply at the time that an election is made for the purposes of subsection 184(3), such that the designation under subsection 89(14) would be deemed to be made at the time the designation is required to be made, with the result that the separate taxable dividend pursuant to subsection 184(3) is designated to be an eligible dividend? ... You have asked whether or not we would reconsider our conclusions in Technical Interpretation 2007-0244111I7 in the context of the hypothetical situation and in light of the provisions described above, and accept that the designation under subsection 89(14) would be deemed to be made at the time the designation is required to be made pursuant to subsection 89(14.1), with the result that the separate taxable dividend under subsection 184(3) would be designated to be an eligible dividend. 3) Our Comments Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. ...

1 April 2003 External T.I. 2003-0004005- EMPLOYER-PROVIDED GIFTS & AWARDS Also released under document number 2003-00040050. ... XXXXXXXXXX 2003-000400 Wayne Antle, CGA April 1, 2003 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Employer-Provided Gifts and Awards This is further to your letter of October 7, 2002, concerning whether the policy on employer-provided gifts and awards outlined in Income Tax Technical News Release No. 22 (the "policy") would apply in various situations. ...

Au 1er janvier 2001, le Contribuable détiendrait notamment 100 actions ordinaires de la société " Publico ", et ce depuis au moins trois mois. ... Perte réputée nulle = (le moindre de S, P et B) / S x L où S = le nombre d'actions disposées à ce moment 100 P = le nombre d'actions acquises durant la période décrite à l'alinéa 40(3.3)b) 50 B = le nombre d'actions restantes à la fin de cette période 50 L = la perte résultant de la disposition déterminée par ailleurs Et donc: Perte réputée nulle = 50 / 100 x L La moitié de la perte subie par le Contribuable considérée par l'ADRC comme étant réputée nulle aux termes de l'alinéa 40(3.4)a) serait réputée être sa perte résultant d'une disposition du bien effectuée immédiatement avant le premier en date des moments décrits aux alinéas 40(3.4)b)(i) à (v) qui serait postérieur à la disposition des 100 actions ordinaires de Publico. ... Nous vous soulignons que la présente opinion ne constitue pas une décision anticipée et, tel que mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, elle ne lie pas l'ADRC à l'égard d'une situation factuelle particulière. ...

11 August 2003 External T.I. 2002-0176465- QFP USED BY INLAWS & DEATH OF SPOUSE Also released under document number 2002-01764650. ... Parnanzone August 11, 2003 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Qualified Farm Property This is in reply to your e-mail of November 27, 2002 regarding the above-noted subject. ... You referred to the situations in documents # 2000-0027385 (the "First Document") and # 2000-0052385 (the "Second Document") and asked for clarifications regarding the farming revenue and use tests in the definition of "qualified farm property" ("QFP") in subsection 110.6(1) of the Income Tax Act (the "Act"). ...