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Miscellaneous severed letter

19 April 1990 Income Tax Severed Letter AC74833 F - Choix relatif aux loyers et redevances forestières - Corporation non résidante

Suite à une conversation téléphonique 19(1) Barsalo) du $ avril 1990, nous avons établi que le cas est un cas assez fréquent. ...
Miscellaneous severed letter

23 October 1989 Income Tax Severed Letter AC74316 - Employee Share Ownerhip Plans of B.C.

Effect of Paragraph 1(2)(c) of EIA for Income Tax Purposes Paragraph 1(2)(c) of the EIA provides as follows: (2) For the purposes of this Act (...) ...
Miscellaneous severed letter

15 January 1990 Income Tax Severed Letter AC73958 F - Ventes a decouvert

M,N.R. (61 n T- l300) de la Cour suprême du Canada 23 Ainsi, si le vendeur à découvert vend à découvert un titre pour un prix égal à sa juste valeur marchande t par exemple 100 $, le coût du titre vendu pour le vendeur à découvert sera également 100 Il n'en résultera généralement pas de gain ou de perte lors d'une vente à découvert. ...
Miscellaneous severed letter

2 November 1989 Income Tax Severed Letter ACC8478 - Employee Investment Plans of B.C.

Effect of Paragraph l(2)(c) of EIA for Income Tax Purposes Paragraph l(2)(c) of the EIA provides as follows: (2) For the purposes of this Act (...) ...
Miscellaneous severed letter

2001 Income Tax Severed Letter 2001-0089511 - Split - Up Butterfly

This ruling replaces and rescinds Ruling # 2000- 004652, dated XXXXXXXXX, 2001. ...
Miscellaneous severed letter

30 October 1992 Income Tax Severed Letter 2M0333A - Published Version of 1991 Canadian Tax Foundation

30 October 1992 Income Tax Severed Letter 2M0333A- Published Version of 1991 Canadian Tax Foundation Unedited CRA Tags 30 / Various / Divers Revenue Canada Round Table Table Ronde de Revenu Canada* Robert M. ...
Miscellaneous severed letter

7 July 2006 Income Tax Severed Letter 2006-0177341R3 - Creation of an income trust

XXXXXXXXXX There are XXXXXXXXXX FCo XXXXXXXXXX Shares; “eligible property” has the meaning assigned by subsection 85(1.1); First Act means the Canada Business Corporations Act; “First Exchange” means XXXXXXXXXX; “forgiven amount” has the meaning assigned by subsections 80(1) and 80.01(1); “Fund Trustees” means a group of XXXXXXXXXX persons who will be elected by Unitholders in accordance with the Fund Declaration of Trust to act as trustees of New Fund, subject to the terms of the XXXXXXXXXX Agreement. ...

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