Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

The amount deductible would be the lesser of: a)        the amount the taxpayer would have deducted under paragraph 111(1)(b) if paragraph 127.52(1)(d) had been applicable in calculating that amount, and b)        the amount that would have been deductible if paragraph 127.52(1)(d) had been applicable for any taxation year commencing after 1985 in calculating the  amount in paragraph 111(8)(a). ...

23 April 1990 Ministerial Correspondence 59464- Allocation de retraite Unedited CRA Tags 248(1) allocation de retraite 19(1) File No. 5-9464   V. ... VOS QUESTIONS 1)     La corporation A Ltée peut-elle verser une allocation de retraite a Monsieur X?  ... 2)     Dans 2 ou 3 ans, la corporation B Ltée pourra-t-elle verser une autre allocation de retraite au moment où Monsieur X quittera son emploi? ...

The hypothetical facts given are as follows: 1.     Vendor sells a property for proceeds of $6.5 million.  The adjusted cost base is $2.5 million. 2.     The payment on closing is $1.9 million. 3.     The purchaser will assume a mortgage of $2.4 million. 4.     The balance of the proceeds is due in 1994. ...

21 July 1989 Ministerial Correspondence 89M07284 F- Review of CCD Guides Unedited CRA Tags n/a   July 21, 1989 A.G. ... Dath Director Director Technical Interpretations Division Small Business and   General Division   957-2089 Subject:  Review of CCD Guides On July 18, 1989, I received three CCD Guides from your Division requesting our review of same and referring us to correspondence between V Renda of CCD and you complaining about the timeliness of previous reviews. ...

16 January 1990 Ministerial Correspondence HBW65934 F- Compliance Powers and Taxpayers' Rights Unedited CRA Tags n/a   January 16, 1990 J.B. ... Watson   957-2072   HBW 6593-4 Compliance Powers and Taxpayers' Rights In June of 1987 we solicited from your division responses to a series of questions that were received from the Organization for Economic Co-operation and Development (the "OECD").  ...

16 November 1989 Ministerial Correspondence 32654- Demande de décisions anticipées Unedited CRA Tags n/a 19(1) File No. 3-2654   C. Thériault   (613) 957-8978 Le 16 novembre 1989 Monsieur, Object:  Demande de décisions anticipées 24(1) La présente fait suite a votre lettre du 24 août 1989 et celle que nous avons recue le 13 octobre 1989 dans lesquelles vous nous demandez des décisions anticipées pour le compte du contribuable mentionné ci-dessus. ... À     ce jour nous n'avons resu aucune demande modifié ni représentation a cet égard et en conséquence, si dans un délai de quinze jours nous n'avons pas resu une demande modifiée et vos représentation, nous fera plasir de rependre l'étude de votre projet subséquemment, si nous soumettez une nouvelle demande. ...

11 April 1991 Ministerial Correspondence 910774 F- Appropriate Categorization of Guaranteed Investment Certificates for Purposes of a Butterfly Reorganization Unedited CRA Tags 55(3)(b) Dear sirs: This is in response to your letter of March 12, 1991 in which you requested our views on the appropriate categorization of guaranteed investment certificates (GIC's) for purposes of a butterfly reorganization pursuant to subsection 55(3)(b) of the Income Tax Act (the Act) You described the facts as follows: 1.     The GlC's may not be cashed in prior to their maturity date without penalty; 2.     The GIC's are capital property held by a holding company incorporated for the purpose of holding investments and earning income from property; 3.      ...

Weil General Director (957-2066) Tax Policy and Legislation Branch Department of Finance F-3304 140 O'Connor Street HBT 4006-2-245(2) L'Esplanade Laurier   16th Floor, East Tower BY HAND Ottawa, Ontario K1A 0H5 Dear Al: Supplement to GAAR Circular Further to our letter to you dated October 2, 1989 and subsequent discussions with Mr. ... BrysonActing DirectorCurrent Amendments and Regulations Division Attachment c.c.        ...

22 September 1989 Ministerial Correspondence 74264 F- B Corp Instalment Receipts Held in RRSP Unedited CRA Tags 4900(1)(e), 206.1   September 22, 1989 VANCOUVER DISTRICT OFFICE HEAD OFFICE   Financial Industries Division Attention:  Warren Campbell A.B. Adler Section 169-12 (613) 957-8962    File No. 7-4264 Subject: B Corp Instalment Receipts This is in reply to your round trip memorandum of August 17, 1989 in which you requested our views concerning two questions raised by 19(1) on behalf of the several of his clients who apparently hold B Corp instalment receipts in their respective RRSPs. ...

15 October 1990 Ministerial Correspondence 901704 F- Cost of Stock Index Futures Contracts Unedited CRA Tags 204.6(1) 24(1) 901704   W.C. ... In our opinion number 3 of that letter we stated:      "3.  The cost of a stock index futures contract will generally include the brokerage fees and other costs incidental to its acquisition. ...