Search - 水晶光电 行业地位 发展趋势

8 November 1990 Internal T.I. 9030847 F- Recapture of Resource Allowances Taking Place at Partnership Level Unedited CRA Tags 59(3.3), 1206(3), 96(1)(d), 65(1)   November 8, 1990 MEMO TO FILE Resource Industries   Section   J. Shaw   957-8968   7-903084 SUBJECT:  Question 16, 24(1) Liaison Meeting- November 20, 1990 Issues (a)     Whether the provisions of subsection 59(3.3) apply to a partnership or to its members, and (b)     Whether, if all of the partners who were such when the original costs were incurred are replaced, the answer is any different. ... Questions: (a)     A partnership is not a person or a taxpayer but is deemed to be one for the purposes of certain specific provisions of the Act. ...

Gifts in Kind 2.     Special or Limited Purpose Funds 3.     Registered Charities: Questions and Answers 4.     IT-111R, Annuities Purchased from Charitable Organizations 5.     IT-110R2, Deductible Gifts and Official Donation Receipts 6.     IT-288, Gift of Tangible Capital Properties to Charity and Others 7.      ...

(" Opco "), une société opérante XXXXXXXXXX. Ces actions avaient une juste valeur marchande (" JVM ") de XXXXXXXXXX $, un prix de base rajusté (" PBR ") et un capital versé (" CV ") de XXXXXXXXXX $. ... Opco ayant reçu un remboursement au titre d'un dividende (" RTD ") d'un montant de XXXXXXXXXX $, Gesco 1 était redevable, en vertu du paragraphe 186(1) de la Loi, d'un impôt de la Partie IV de XXXXXXXXXX $. k) Le XXXXXXXXXX, Opco rachète de Gesco 1 ses XXXXXXXXXX actions de catégorie D pour un montant de XXXXXXXXXX $. ... Est-ce que la disposition générale anti-évitement (la " DGAÉ ") pourrait s'appliquer? ...

Fuoco Section Chief Personal and General SectionBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      Client Assistance Directorate c.c.      Assessment of Returns Directorate c.c.       ...

ACC9419 F- Tax Calculation for Canadian-controlled Private Insurance Corporation Unedited CRA Tags 123(1), 123.2, 141.1, 129     July 18, 1990 Taxation Programs Branch Rulings Directorate Assessing and Enquiries Financial Industries Directorate Division J.M. ... Dunn   957-8961 Attn: Joanne Davis   Returns Processing     HAV 8812-3Division     EACC9419 Subject: Tax Calculation for a Canadian-Controlled Private Insurance Corporation This is in response to your correspondence of July 11, 1990 wherein you requested our opinion regarding the interpretation of subsection 123(1) and section 123.2 of the Income Tax Act (the "Act") as those provisions affect a Canadian-controlled private corporation that is a general insurance corporation in respect of its 1988 taxation year. ...

Les faits Un individu non-résident du Canada (le « Non-résident ») réside à Hong Kong aux fins de la Convention. ... La disposition du Terrain a engendré un gain en capital imposable en vertu de la Loi de l’impôt sur le revenu (la « Loi »). ... La définition de « bien canadien imposable » énoncée au paragraphe 248(1) inclut notamment « les biens immeubles ou réels » situés au Canada. ...

(b)     the location is subject to a unit operation, or (c)     the Minister waives the requirement to commence drilling operations. 25.      ... Hiltz of Corporate Rulings wrote regarding delay rentals-      "Delay rentals are payments made under certain petroleum and natural gas leases in order to      (a)  extend the time in which drilling must begin, or      (b)  keep the lease in existence       (i) after drilling has begun but has been halted, or      (ii)  after drilling has ended and a well capable of production has been brought into existence but is not producing. ... " 3.     Delay Rental Payments Under Petroleum & Natural Gas Leases, M. ...

15 May 1992 Internal T.I. 9212787 F- Taxation Of Indians-Situs Of Payor Unedited CRA Tags 81(1)     921278   L. Holloway   (613) 957-2104 May 15, 1992 Source DeductionsBusiness and GeneralPayroll Audit Division Winnipeg D.O. ... All books & records are located there.  All payroll is handled through there, the main signing authorities are situated there and the executive is there 24(1).  ...

19 March 1992 Internal T.I. 920775A F- 24(1) And Accrued Interest Unedited CRA Tags 20(1)(l), 20(21), 20(1)(p), 50(1)(a), 50(1)(b)     920775   Claude Tremblay   (613) 952-1361 March 19, 1992 CLIENT ASSISTANCE DIRECTORATERulings DirectorateT1 Returns and Guides Division Attention: Norm O' Donnell, A/Chief 24(1) We are writing in response to a memorandum of March 11, 1992, from J. Carkner, of Client Assistance Directorate and further to a telephone conversation (Lisa Loyko Baker / Claude Tremblay) of March 17, 1992, regarding account holders, investment certificate holders and shareholders of 24(1).  ...

16 July 1990 Internal T.I. 9004527 F- Employer Loan Interest Subsidy Unedited CRA Tags 80.4, 6(1)(a)   July 16, 1990 SOURCE DEDUCTIONS DIVISION Business and General   Division T.D. ... Humenuk Acting Chief 957-2135 Research and Enquiries   7-900452   HAK-7544-3-0     EACC9430 SUBJECT:  Employer Loan Interest Subsidy We are replying to your memorandum of April 18, 1990, concerning the calculation of the taxable benefit under section 80.4 of the Income Tax Act (the Act). 24(1) You have asked how the employee's payment to the employer should be allocated between principal and interest for the purpose of determining the taxable benefit under section 80.4 of the Act. ...