Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

8 June 1993 Administrative Letter 9316096 F- Mortgage as Qualified Investment for RRSP Unedited CRA Tags ITR 4900(1)(j), ITR 4900(4) Client Assistance Directorate     Rulings Directorate Attention:  Jeff Shaver Minister's Mail from XXXXXXXXXX, your file YS 93-2696T The following is our insert related to the client's question concerning qualified investments for an RRSP: A loan from your RRSP to an individual would not be a qualified investment, however, a mortgage can be a qualified investment if it meets the criteria in either paragraph 4900(1)(j) or subsection 4900(4) of the Regulations. ...

17 August 1993 Administrative Letter 9318846 F- Home Buyers Plan Repayments on Bankruptcy Unedited CRA Tags 146.01   Client Assistance Directorate Financial Industries Division Mrs. ...

26 July 1989 Administrative Letter 58376 F- Single Purpose Corporations- Holding Personal Use Property Unedited CRA Tags 15(1) 19(1) File No. 5-8376   K. ...

We note that where certain conditions have been met, subsection 51(1) of the Act provides for a tax deferral of the gain realized on the exchange of convertible shares or debt into other shares of the same corporation Prepared by  Allan Nelson Leasing & Financing Section ...

18 April 1990 Administrative Letter 90081026 F- Request for Remission of 1983 Tax Unedited CRA Tags n/a Minister's Office 90081026 Deputy Minister Central Records Return to Technical Review Section, Publications Division Room 1016, Cumberland Place   April 18, 1990 19(1) I am writing in reply to your letter which was received March 19, 1990, concerning your request for remission of your 1983 tax. ...

11 June 1990 Administrative Letter 900256 F- Non-profit Status of Organization Unedited CRA Tags 149(1)   June 11, 1990 OTTAWA DISTRICT OFFICE C. ...

18 December 1989 Administrative Letter 91016 F- Whether Estate and Deceased Deal at Arm's Length Unedited CRA Tags 26(5), 39(1)(c), 69(1), 84.1, 88(1)(d.2)   9101-6 Corporation Reorganizations I Mark Symes December 18, 1989 ISSUE Does an estate which acquires shares of a deceased person under a testamentary trust acquire the shares from a person with whom it was not dealing at arm's length, such that the estate's adjusted cost base of the shares of purposes of section 84.1 of the Act is subject to reduction under paragraph 84.1(2)(a.1)? ...

6 June 1991 Administrative Letter 911376 F- GST on Taxable Employee Benefits Unedited CRA Tags 6(1)(a), 6(1)(e), 6(1)(e.1), 15(1.3), 15(1.4) Re: GST on Taxable Employee Benefits This is in reply to your memorandum of May 10, 1991 to which you attached a copy of two pages found in the 1991 edition of "Preparing Your Income Tax Returns" by Arthur Andersen & Co. that make reference to the benefit equivalent to the GST related to taxable employment benefits under paragraphs 6(1)(a) and 6(1)(e) of the Income Tax Act. ...

3 November 1989 Administrative Letter 89M11606 F- CCA Calculation on Leasing Property Unedited CRA Tags n/a   November 3, 1989 Mr. ...

21 March 1990 Administrative Letter 90M03256 F- Request for Remission of Tax Unedited CRA Tags 250(5)   March 21, 1990 19(1) File No. 90M03256 I am writing to further the Honourable Otto Jelinek's letter of January 9, 1990, concerning your request for remission of tax on behalf of 24(1).  ...