Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

17 July 1990 Ministerial Letter 901138 F- Child Care Expense Unedited CRA Tags 63(3)(a)(iv)   July 17, 1990 Assessing and Enquiries Business and General Division Division Returns Processing Division S. ... Legault 957-2134 Director   901138   EACC9429 SUBJECT:  Child Care Expense This is in reply to your memorandum dated June 8, 1990 wherein you query the reference made in subparagraph 63(3)(a)(iv) of the Act to "education" as an expense that does not qualify as a child care expense for the purposes of the child care expenses deduction. ...

16 October 1989 Ministerial Letter 74318 F- Whether Lump-sum Payment Constitutes Retiring Allowance Unedited CRA Tags 248(1) retiring allowance   October 16, 1989 To SAINT JOHN, N.B. DISTRICT OFFICE  HEAD OFFICE Enquiries & Office Examination Financial Industries Division   Maureen Shea-DesRosierss Attention:  Anne Blanchard (613) 957-8953 Subject:  Whether Lump-Sum Payment constitutes Retiring Allowance This is in reply to your memorandum of September 7, 1989 with attached T2020 and a copy of the 24(1) You describe the facts as follows: 24(1) The question raised was whether the payment of 24(1) to each employee was retiring allowance. ...

25 May 1992 Ministerial Letter 9212368 F- V-Day Adjustments/ Ic 76-19r Unedited CRA Tags 85(7.1)   ISSUE SHEET Question 48- Section 85 Elections- Valuation Day Disputes (1)     991 Canadian Tax Foundation Roundtable) Issue The question observed that the administrative practice at paragraph 14 of former IC 76-19R that, where a client makes a reasonable effort to determine V-Day value, the Department will adjust the agreed amount in a section 85 election was not carried forward to IC 76-19R2.  ... However, the administrative practice was continued until the release of IC 76-19R2 in 1990. 23 Prepared by: John Chan May 25, 1992 # 5-921236 ...

Son salaire est donc exonéré d'impôt, puisqu'il accomplit plus de 90 % de ses tâches dans une réserve. ... Puisqu'il accomplit 10 % de ses tâches dans une réserve, une partie équivalente de son revenu d'emploi, soit 10 %, sera exonérée. ... LIGNE DIRECTRICE 3 TOUT LE REVENU QU'UN INDIEN TIRE D'UN EMPLOI SERA HABITUELLEMENT EXONÉRÉ D'IMPÔT SUR LE REVENU SI LES CONDITIONS SUIVANTES SONT RÉUNIES: • PLUS DE 50 % DES TÂCHES LIÉES A L'EMPLOI SONT ACCOMPLIES DANS UNE RÉSERVE; • L'EMPLOYEUR OU L'INDIEN RÉSIDE DANS UNE RÉSERVE. ...

30 June 1989 Ministerial Letter 58138 F- Application of GAAR to the Acquisition of an Employee's Shares Purchase Plan Unedited CRA Tags 84(3), 84.1, 89(1) paid-up capital, 89(1) private corporation, 183.1, 245 19(1) File No. 5-8138   Firoz Ahmed   (613) 957-2092 June 30, 1989 Dear Sirs: Re:  Section 245 of the Income Tax Act (Canada) (the "Act") This is in response to your letter of April 11, 1989, in which you requested our views on the application of the general anti-avoidance rule ("GAAR") contained in section 245 of the Act to the acquisition of an employee's shares purchase plan in the hypothetical fact situation described below. ... You have also requested our opinion as to the application of GAAR to the following variations of such an acquisition: (1)     the Purchased Shares are acquired by Opco shortly after their acquisition by Holdco; or (2)     the acquisition of the Purchased Shares by Holdco is funded by a dividend from Opco to Holdco on a separate class of shares owned by Holdco. ... The following statement is contained in item 25 of Information Circular 88-2:      Provisions, such as those mentioned above (sections 84.1  and 183.1, among others) indicate the circumstances in which amounts received by a shareholder of a corporation from the corporation on a disposition of shares or other property are to be accounted for as a dividend.  ...

8 February 1990 Ministerial Letter 32888 F- Request for Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 3-2888   D.S. Delorey   (613) 957-3495 February 8, 1990 Dear Madam: Re:  19(1) We hereby acknowledge your wish to withdraw the advance income tax ruling requested on behalf of The Estate of   19(1) The deposit of $325 submitted with your request will be returned separately. ...

26 June 1989 Ministerial Letter 58188 F- Advance Ruling Unedited CRA Tags n/a 19(1) File No. 5-8188   T. Murphy   (613) 957-2747 June 26, 1989 Dear Sirs: As indicated in your telephone conversation with T. ...

13 December 1989 Ministerial Letter ACF3398 F- CCA for Multiple-unit Residential Building- Revision of IT-367R2 Unedited CRA Tags n/a   December 13, 1989 Mr. ... Burnett- 957-2078   F-3398 Interpretation Bulletin Project Number 1617 Capital Cost Allowance- Multiple-Unit Residential Building Revision of IT-367R2 We have reviewed the above draft project and have the following policy concern relevant to positions taken in the draft: 21(1)(b) B.J. ...

10 April 1990 Ministerial Letter 74328A- Imposition d'une succession quant à la réalisation de biens meubles Unedited CRA Tags n/a   Le 10 avril 1990 BUREAU DE DISTRICT DE MONTRÉAL BURÉAU PRINCIPAL   Section des services M.F. Lamarche bilingues Division de la vérification Benoit Mandeville Section 143-1-1 (613) 957-8982   DOSSIER 7-4328 OBJET:  24(1) La présente note de service fait suite à la note que nous vous avons fait parvenir le 27 juin 1989 dans le dossier #7-3751.  ...

14 June 1990 Ministerial Letter 59848 F- General Anti-avoidance Rule- Requirement of Misuse or Abuse Unedited CRA Tags 245(4) 24(1) File No. 5-9848   M. ... Wilson, Minister of Finance in June 1988:      "Cet article fait mention d'un abus en égard aux dispositions de la Loi, lue son ensemble, aussi bien qu'à certaines dispositions précises. ...