Search - 江西农大 毛瑢

Bundle Date Translated severed letter Summaries under Summary descriptor 2008-05-30 6 May 2008 Internal T.I. 2008-0267451I7 F- Pension alimentaire versée à des tiers Income Tax Act- Section 60- Paragraph 60(b) payments for motor vehicle liability of ex-spouse were excluded as being in respect of tangible property 29 April 2008 External T.I. 2006-0215891E5 F- Partnership Interest & Departure Tax Income Tax Act- Section 220- Subsection 220(4.5)- Paragraph 220(4.5)(a)- Subparagraph 220(4.5)(a)(i) s. 85(1) rollover of the property triggered the s. 220(4.5) deferred tax Income Tax Act- Section 85- Subsection 85(1.1)- Paragraph 85(1.1)(b) partnership interest is eligible property 28 April 2008 External T.I. 2007-0243711E5 F- Gains et pertes sur change Income Tax Act- Section 40- Subsection 40(1)- Paragraph 40(1)(a) FX gains on U.S. securities transactions cannot be deferred until there is a conversion to Canadian funds 28 April 2008 External T.I. 2007-0248761E5 F- Crédit d'impôt pour emploi à l'étranger Income Tax Act- Section 122.3- Subsection 122.3(1.1)- Paragraph 122.3(1.1)(a) s. 122.3(1.1)(a) inapplicable where the individual’s corporation was retained for project abroad by arm’s length Canadian corporation 6 May 2008 External T.I. 2007-0254661E5 F- Partie B Medicare Income Tax Act- Section 126- Subsection 126(7)- Non-Business-Income Tax U.S. ...

Bundle Date Translated severed letter Summaries under Summary descriptor 2021-06-02 14 April 2021 External T.I. 2018-0785921E5 F- alinéa 87(1)a) Income Tax Act- Section 87- Subsection 87(1)- Paragraph 87(1)(a) a statutory amalgamation satisfied s. 87(1)(a) notwithstanding a distribution of cash on the amalgamation 2008-02-15 6 February 2008 Internal T.I. 2007-0249001I7 F- Crédit d'impôt-frais médicaux-Fourgonnette adaptée Income Tax Act- Section 118.2- Subsection 118.2(2)- Paragraph 118.2(2)(l.7) costs of adapted toilet, a supplementary heating system, a solar panel and a battery in large van used by spouse with special needs were not covered 6 February 2008 Internal T.I. 2008-0265661I7 F- ajustements salariaux rétroactifs Income Tax Act- 101-110- Section 110.2- Subsection 110.2(1)- Qualifying Amount voluntary pay equity adjustments were not qualifying amounts 2008-02-08 8 November 2004 Internal T.I. 2004-0076271I7 F- Émission d'options d'achat d'actions Income Tax Act- Section 9- Computation of Profit unclear whether the FMV of options issues in consideration for purchases of property or services is the cost thereof 31 January 2008 External T.I. 2007-0230111E5 F- Déclaration des remboursements de dépenses Income Tax Regulations- Regulation 200- Subsection 200(1) expense reimbursements, including GST, are included on T4A 2008-02-01 23 January 2008 External T.I. 2006-0206351E5 F- Subsection 69(11) Income Tax Act- Section 69- Subsection 69(11) no application to transfer of interests in family farm partnership to farming son 21 January 2008 External T.I. 2007-0227531E5 F- GRIP / GRIP Addition for 2006 Income Tax Act- Section 89- Subsection 89(14) for 2006 only, CRA accepted designating a portion of a dividend as an eligible dividend 16 January 2008 External T.I. 2007-0232751E5 F- Éléments "A" et "B" du paragraphe 127(10.2) Income Tax Act- Section 125- Subsection 125(5.1) no inclusion of taxable capital regarding associated non-resident with no Canadian PE Income Tax Act- Section 127- Subsection 127(10.2) expenditure limit does not take into account income of associated non-resident that has no Canadian PE or other Canadian nexus 28 January 2008 External T.I. 2007-0250831E5 F- Part IV.1 and VI.1 Taxes- Subsection 55(2) Income Tax Act- Section 191- Subsection 191(4) s. 191(4) unavailable where redemption occurred subsequently to reduction in redemption amount pursuant to a price adjustment clause Income Tax Act- Section 55- Subsection 55(3)- Paragraph 55(3)(a)- Subparagraph 55(3)(a)(i) s. 55(3)(a)(i) exception does not apply to a redemption of a preferred share giving rise to a deemed dividend irrespective of conversion of that dividend to capital gain Income Tax Act- Section 191.1- Subsection 191.1(1)- Paragraph 191.1(1)(a) dividend subject to s. 55(2) can also be subject to Pt. ...

These are additions to our set of 1,578 full-text translations of French-language severed letters (mostly, Roundtable items and Technical Interpretations) of the Income Tax Rulings Directorate, which covers all of the last 13 ½ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,622 full-text translations of French-language severed letters (mostly, Roundtable items and Technical Interpretations) of the Income Tax Rulings Directorate, which covers all of the last 13 ¾ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,632 full-text translations of French-language severed letters (mostly, Roundtable items and Technical Interpretations) of the Income Tax Rulings Directorate, which covers all of the last 13 ¾ years of releases of Interpretations by the Directorate. ...

These are additions to our set of 1,692 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 14 ½ years of releases of such items by the Directorate. ...

These are additions to our set of 1,714 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 14 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 1,838 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 15 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 1,849 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 15 ¾ years of releases of such items by the Directorate. ...

These are additions to our set of 1,859 full-text translations of French-language Technical Interpretation and Roundtable items (plus some ruling letters) of the Income Tax Rulings Directorate, which covers all of the last 15 ¾ years of releases of such items by the Directorate. ...