Search - 水晶光电 行业地位 发展趋势

MINISTER/DM'S OFFICE YS # 93-1005T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ...

You ask whether any capital gain realized by the taxpayer on the sale of the public company shares would be eligible for the $ 500,000 capital gains exemption under subsection 110.6(2.1) of the Act. ...

17 August 1993 Income Tax Severed Letter 930205A F- T2057 Elections Unedited CRA Tags 85   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Request for Technical Interpretation This is in response to your letter of August 3, 1993 in which you requested our views on the following situation. ...

SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ET TRANSACTIONS PAPILLONS APFF—10 février 1993 Question # 14 SUJET: VENTE DES ACTIFS APRES LE PAPILLON Si une personne achète des biens de l'actionnaire qui les a reçus dans le cadre d'une réorganisation papillon et que cette personne n'était pas actionnaire de la corporation donnée immédiatement avant le transfert des actifs, considère-t-on cet acquéreur comme ayant acquis "directement ou indirectement" les actifs dont les conséquences auraient pour effet de faire échouer le test à l'alinéa 55(3)b)? ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF—CONGRES 1993 Question # 12 Sens de «principalement» En vertu de la définition d'une «action admissible de petite entreprise» prévue à l'article 110.6 de la Loi, plus de 50% de la juste valeur marchande des actions d'une corporation doit être attribuable à des éléments utilisés principalement dans une entreprise que la corporation exploite activement. ...

XXXXXXXXXX 2001-007222 XXXXXXXXXX, 2001 Dear XXXXXXXXXX: Re: Amendments to Advance Income Tax Ruling 2000-004477 (the "Ruling Letter") XXXXXXXXXX ("Canco") (Business Number # XXXXXXXXXX) This is in reply to your letters of XXXXXXXXXX, wherein you advised us of certain changes to the proposed transactions surrounding the Ruling Letter and requested confirmation of that earlier ruling, as amended by supplemental advance income tax ruling 2000-005790, dated XXXXXXXXXX, 2001. ...

AUTHOR SECTION CHIEF D.O. (?) RESEARCH FILE SUBJECT OR CORPORATE CASE FILE 19(1) I am responding to your letter of March 17, 1992, in which you asked for confirmation of the correct tax treatment of payments that will be received by individuals pursuant to the recently enacted Centennial Flame Research Award Act. ...

Prepared by: John Chan May 28, 1992 # 5-921596 Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information ...

24 April 1992 Income Tax Severed Letter 9211070- An Exempt Interest in a Partnership PRAIRIE TAX CONFERENCE May 19 & 20, 1992 Question 9 DRAFT/EBAUCHE The Department of Finance's 1986 Technical Notes with respect to paragraph 96(2.5)(c) of the Income Tax Act suggests that the day-to-day operations or maintenance of the activity of a partnership that was carried on by the partnership on February 25, 1986 would generally not be considered to be a significant expansion of the activity. ...

. # 92-1679T ADM'S OFFICE (3) RETURN TO RULINGS, ROOM 303, MET. BLDG. ...