Search - 教職 奨学金免除
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Ruling
1999 Ruling 9912543 - REORGANIZATION
Principal Issues: classification of shares in co-op Position: can be either investment or business in this situation since transfer is XXxXXXXxXX % of the property so there is no classification problem Reasons: xxxxxxxxxx xxxxxxxxxx 3-991254 xxxxxxxxxx Attention: xxxxxxxxxx xxxxxxxxxx, 1999 Dear Sirs: Re: Advance income tax ruling xxxxxxxxxx We are writing in response to your letters of xxxxxxxxxx wherein you requested an advance income tax ruling in respect of the above taxpayer. ...
Ruling
1999 Ruling 9914593 - PAYMENT OF PART IV TO AVOID 55(2)
Of Shares Class of Shares % of Class XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX The details of the trusts described herein and its respective beneficiaries are as follows: Trust Beneficiaries XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Each of the individuals and trusts described herein is a resident of Canada. 3. ...
Miscellaneous severed letter
6 July 1990 Income Tax Severed Letter AC74601 F - Avantage imposable pour stationnement fourni par l'employeur
Dans l'arrêt Younoman (86 DTC 6584), ces actionnaires bénéficiaient de l'usage exclusif d'une résidence d'un coût de tout près de 400 000 $. ...
Miscellaneous severed letter
27 March 1990 Income Tax Severed Letter AC74543 - Non-resident Withholding Tax on Indemnity Payments
Background 24(1) 24(1) Black's Law Dictionary defines payable as "a debt that is fixed and certain but the day for its payment has not arrived" and defines due as " a debt that is presently matured and enforceable". ...
Miscellaneous severed letter
8 June 1990 Income Tax Severed Letter ACC74799 F - Déduction accordée aux petites entreprises
Bien que M. et Mme & avaient-les mêmes droits, il n'était pas dans leur meilleur intérêt de liquider Speedway Inc., parce qu'ils n'auraient eu droit alors qu'a un avoir minime. ...
Miscellaneous severed letter
10 November 1992 Income Tax Severed Letter 9232976 - Stone Quarry - Industrial Mineral Mine
., [[1970] C.T.C. 264] 70 DTC 6199, has stated that a "mine", insofar as mineral resource mines are concerned, should not be interpreted to mean "a portion of the earth containing mineral deposits", instead, it should be taken to mean " a mining concern taken as a whole, comprising mineral deposits, workings, equipment and machinery, capable of producing ore". ...
Miscellaneous severed letter
30 April 1990 Income Tax Severed Letter 5-9276 - Calculation of safe income in a particular situation
While we agree that the series of transactions may not, for the purposes of subparagraph 55(3)(a)(i) of the Act, result in a disposition of any property to a person with whom NEWCO deals at arm's length, it is our opinion that the series of transactions will, for the purposes of subparagraph 55(3)(a)(ii) of the Act, result in a "... significant increase in the interest in any corporation of any person with whom the Corporation that received the dividend was dealing at arm's length". ...
Miscellaneous severed letter
7 July 1991 Income Tax Severed Letter - Interest deductibility in various situations
Simmonds & Sons Limited v. M.N.R., [[1990] 1 C.T.C. 2087] 89 DTC 707 (TCC), Mr. ...
Miscellaneous severed letter
7 August 1990 Income Tax Severed Letter - Technical interpretation in connection with a hypothetical situation in which arm's length partners agree to allocate partnership income and loss
In this case, Partner A's ACB of its partnership interest at the time of admission of Partner B would be $10 million for purposes of allocating income, losses or COGPE, as the case may be, not $ nil as suggested in the hypothetical situation. ...
Miscellaneous severed letter
7 September 1990 Income Tax Severed Letter - Application of subsections 110.6(8) and 110.6(9) of the Income Tax Act and section 6205 of the Regulations in various scenarios
Situation 4 (i) Opco was incorporated with all of its shares having been issued to one trust as follows: Shareholder No. and Class of Shares Subscription Price Trust 200,000 Class A preferred $200,000 Trust 1,000 common $ 1,000 The Class A preferred shares are redeemable and retractable for $1 each and bear a 7% non-cumulative dividend. ...