Search - 广东省2005政府工作报告 一小发展 金句

24 March 2005 Internal T.I. 2005-0115921I7- Specified debt obligations & loan originating cost Unedited CRA Tags 248(1) 142.2(1) Reg 9004 Reg 8604 Principal Issues: (a) Are the taxpayers restricted financial institutions ("RFI") within the meaning of paragraph (e) of the definition in subsection 248(1)? ... March 24, 2005 XXXXXXXXXX TSO HEADQUARTERS Technical Applications and P. Diguer CGA Valuations Division (613) 957-8953 Attention: XXXXXXXXXX 2005-011592: XXXXXXXXXX ("A Co" XXXXXXXXXX ("Leaseco") This is in response to your e-mail ("Request") dated February 14, 2005 in which you request our views in regard to the above referenced taxpayers proposed change in the method of reporting of expenses incurred in connection with the acquisition of certain properties for purposes of the Income Tax Act (Canada) (the "Act"). ...

2 May 2005 Internal T.I. 2005-0119971I7 F- CDA- Excessive Election & Late Filed Election Unedited CRA Tags 83(2) 184(2) 184(3) 83(3) Principal Issues: 1) In a given fact situation, a corporation ("XCO") filed in 2001 an election under subsection 83(2) of the Act. ... Le 2 mai 2005 Services Fiscaux de Montérégie-Rive-Sud Direction des décisions Service à la clientèle en impôt 3250, boulevard Lapinière S. ... Le montant de ce choix aurait excédé le montant du CDC de XCO à ce moment d'environ XXXXXXXXXX $. ...

8 July 2013 Internal T.I. 2012-0470021I7- Settlement of Future Benefits – ASO Plan CRA Tags 6(1)(f) 54 "capital property" 248(1) property 5(1) 6 39(1)(a)(iii) Principal Issues: 1. ... July 8, 2013 Trust Accounts Programs Division Income Tax Rulings Directorate Taxpayer Services and Debt Business and Employment Division Management Branch Kathryn McCarthy Attention: Marlene Sylvest 2012-047002 Settlement of Future Benefits – Administrative Services Only Plan We are writing in response to your e-mail of November 13, 2012, concerning an employer's group disability plan which is administered by an arm's length plan administrator ("administrator") on an administrative services only ("ASO") basis. You enquired whether the Supreme Court of Canada ("SCC") decision in Tsiaprailis, 2005 DTC 5119, would apply to characterize a payment made by the administrator to an employee in settlement of future periodic benefits under the disability plan as a capital receipt from the disposition of a right. ...

2 April 2007 Internal T.I. 2007-0225221I7- Foreign Spin-off & Foreign Merger Unedited CRA Tags 86.1(1) 87(8) 87(8.1) Principal Issues: 1. ... Our conclusion is equally applicable to Parent's distribution of the Subco shares to the shareholders of Parent if subparagraphs 86.1(2)(c)(ii) and (iii) of the Act are amended as proposed in the July 18, 2005 draft legislation. ... Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

20 June 2007 Internal T.I. 2006-0178941I7- Foreign Spin-off & Foreign Merger Unedited CRA Tags 86.1(1) 87(8) 87(8.1) Principal Issues: 1. ... Newco shares were not listed under a symbol proper. • No information concerning the buying or selling transactions of Newco shares were provided. ... Our comments are equally applicable to the distributions of shares to the shareholders of the Company if subparagraphs 86.1(2)(c)(ii) and (iii) of the Act are amended as proposed in the July 18, 2005 draft legislation. ...

15 April 2010 Internal T.I. 2009-0348961I7- Foreign Exchange/Gains & Losses Unedited CRA Tags 9 Principal Issues: Are forward contracts on foreign exchange designed to hedge foreign subsidiaries on account of income or capital? ... In order for an instrument to be considered a hedge, there needs to be a link between the underlying transaction and the forward contract that was used as a hedge in reference to that transaction (see "The Taxation of Derivatives: The Basic Rule" by Jonathan Tennant, 2005, CTF's 57th Tax Conference). ... " It would appear from the above quote that the Supreme Court of Canada did reference the purported hedge to a transaction for purposes of establishing a hedge transaction. ...

March 23, 2005 SUDBURY TSO HEADQUARTERS Verification and Enforcement Income Tax Rulings Directorate Attention: George Pitchkur G. Moore (613) 957-8982 2005-011754 Allowable Business Investment Loss This is in response to your memorandum of February 17, 2005, regarding allowable business investment losses. ... Case # 3 Our response remains the same as that for Case # 2 above. The fact that Mr. ...

Le 2 février 2005 Services d'interprétation technique de l'impôt Direction des décisions Services Fiscaux de Montréal en impôt 305, boul. ... Prud'Homme Montréal QC H2Z 1A6 (613) 957-8975 À l'attention de Monsieur Marc Lemyre 2005-011196 Demande d'opinion- Paragraphes 152(1.4), 152(1.7) et 152(4) de la Loi de l'impôt sur le revenu La présente est en réponse à votre courriel du 18 janvier 2005 dans lequel vous nous demandez notre opinion à l'égard de l'application du paragraphe 152(4) et des paragraphes 152(1.4) et suivants de la Loi de l'impôt sur le revenu (la " Loi ") dans une situation particulière donnée. À moins d'indication contraire, toute référence à un article de loi ou à une de ses composantes dans le présent document constitue une référence à un article de la Loi ou à une de ses composantes. 1) Situation Donnée Vous nous avez présenté la situation décrite ci-après (la " Situation Donnée") dans le cadre de votre demande d'opinion. a) Une société (" XCO ") serait le commandité d'une société en commandite (" BCOM "). b) La date limite à laquelle le ministre pourrait effectuer une détermination au niveau de BCOM pour son exercice financier 2001 en vertu du paragraphe 152(1.4) serait le 28 février 2005. c) La période normale de nouvelle cotisation, telle que définie au paragraphe 152(3.1), applicable à XCO pour son année d'imposition au cours de laquelle l'exercice 2001 de BCOM se terminerait (ci-après l' " Année d'Imposition Donnée "), expirerait le 25 avril 2005. 2) Votre question relativement à la Situation Donnée Vous nous demandez notre opinion relativement à l'application du paragraphe 152(4) et des paragraphes 152(1.4) et suivants dans la Situation Donnée. ...

12 April 2005 Internal T.I. 2004-0081151I7- Foreign tax credit- tax exempt income Unedited CRA Tags 126 Principal Issues: 1. ... April 12, 2005 ASSESSMENT & CLIENT SERVICES BRANCH HEADQUARTERS Individual Returns & Payments Processing Directorate Income Tax Rulings Directorate Attn: Sheila Barnard S.E. ... Therefore, the Foreign Tax Paid was SAR XXXXXXXXXX x.1823 = $XXXXXXXXXX. ...

Commentaires La Loi ne contient aucune définition du terme " don " utilisé à l'article 118.1. ... MNR, 2003 DTC 5632 (CAF) (ci-après " Slobodrian "), le juge Noël a ainsi fait les commentaires suivants: Toutefois, dans une loi fiscale, le terme " don " (" gift " dans le texte anglais) doit être interprété suivant son sens juridique, à savoir le transfert d'un bien (corporel ou incorporel) sans contrepartie (voir La Reine c. ... Canada, 2003 DTC 5225 (CAF) (ci-après " Manrell "), a été récemment saisie de la question de savoir si cette disposition avait pour effet d'élargir la définition habituelle du terme " bien ". ...