Search - 教職 奨学金免除
Results 91 - 100 of 208 for 教職 奨学金免除
Ruling summary
2015 Ruling 2015-0577141R3 - Election to cease to be a public corporation -- summary under Paragraph 87(2)(ii)
See summary under s. 89(1) – public corporation. ...
Ruling summary
2014 Ruling 2013-0513211R3 - Butterfly Transaction -- summary under Subsection 186(1)
See summary under s. 55(1) – distribution. ...
Ruling summary
2014 Ruling 2013-0516071R3 - Reorganization -- summary under Subsection 34.2(14)
2014 Ruling 2013-0516071R3- Reorganization-- summary under Subsection 34.2(14) Summary Under Tax Topics- Income Tax Act- Section 34.2- Subsection 34.2(14) transfer by Profitco of profitable LP to Lossco which is affiliated by virtue of common NR indirect parent The units of an LP (LP1) which already has earned profits for the year and which holds most of the units of LP2 will be transferred to a Lossco (which is affiliated and related by virtue of a common indirect parent) before the fiscal year end of LP1 – so that most of those LP1 profits will be allocated to Lossco. ...
Ruling summary
2014 Ruling 2013-0516071R3 - Reorganization -- summary under Paragraph 96(1)(f)
2014 Ruling 2013-0516071R3- Reorganization-- summary under Paragraph 96(1)(f) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1)- Paragraph 96(1)(f) transfer of profitable LP to Lossco followed by allocation of previously-earned profits of LP to Lossco CRA ruled on a transaction in which (to simplify somewhat) the units of an LP (LP1) which already has earned profits for the year will be transferred to the Lossco before the fiscal year end of LP1 – so that most of those LP1 profits will be allocated to Lossco. ...
Ruling summary
2014 Ruling 2014-0533601R3 - Spin-off butterfly - subsection 55(2) -- summary under Subsection 84(1)
See summary under s. 55(1) – distribution. ...
Ruling summary
2014 Ruling 2014-0533601R3 - Spin-off butterfly - subsection 55(2) -- summary under Subsection 86(1)
See summary under s. 55(1) – distribution. ...
Ruling summary
2015 Ruling 2014-0536661R3 - Disposition of property by a foreign partnership -- summary under Excluded Property
See summary under s. 95(1) – foreign accrual property income. ...
Ruling summary
2016 Ruling 2015-0606771R3 - Disclaimer of trust interest -- summary under Subsection 107(1)
B on an intestacy – would not result in any of the grandchildren receiving proceeds of disposition, and that such distribution would occur under s. 107(2). ...
Ruling summary
2016 Ruling 2015-0606771R3 - Disclaimer of trust interest -- summary under Disposition
B on an intestacy – would not result in any of the grandchildren receiving proceeds of disposition. ...
Ruling summary
2017 Ruling 2016-0674681R3 - Sequential Split-Up Butterfly -- summary under Paragraph 55(3.1)(a)
2017 Ruling 2016-0674681R3- Sequential Split-Up Butterfly-- summary under Paragraph 55(3.1)(a) Summary Under Tax Topics- Income Tax Act- Section 55- Subsection 55(3.1)- Paragraph 55(3.1)(a) sale of securities for cash proceeds that are reinvested, and tendering shares for shares of offeror Preliminarily to a butterfly distribution that was favourably ruled upon, DC1 sold portfolio investment units for cash, and may reinvest the proceeds in marketable securities or other investments – transactions that are represented to be independent of the butterfly transactions. ...