Search - 江西农大 毛瑢
Results 2891 - 2900 of 3267 for 江西农大 毛瑢
Miscellaneous severed letter
7 November 1990 Income Tax Severed Letter F
D'après les décisions rendues dans les cas Olympia & York Developments Ltd c. ...
Miscellaneous severed letter
16 January 1987 Income Tax Severed Letter 7-1332 - [Sharing of Canada Pension Plan Benefits Between Spouses]
16 January 1987 Income Tax Severed Letter 7-1332- [Sharing of Canada Pension Plan Benefits Between Spouses] JAN 16 1987 SMALL BUSINESS & GENERAL DIVISION D.Y. ...
Miscellaneous severed letter
18 April 1988 Income Tax Severed Letter 5-5676 F - [Allocation pour repas reçue par des employés]
Le centre prend alors en charge la facture du repas de l'éducateur ou lui verse une allocation raisonnable (exemple 8 $) pour compenser sa dépense. ...
Miscellaneous severed letter
28 April 1993 Income Tax Severed Letter 930033 - Cash—Used Principally in Active Business
Guglich (613) 957-2102 Attention: XXXXXXXXXX April 28, 1993 Dear Sirs: Re: Cash & Term Deposits Used Principally in an Active Business This is in reply to your letter of December 24, 1992 in which you requested our opinion whether accumulated cash which is invested in term deposits to acquire land and a building to house the company's manufacturing operations would be considered to be "assets used principally in an active business" for purposes of the definition of qualifying small business corporation share in subsection 110.6(1) of the Income Tax Act. ...
Miscellaneous severed letter
8 April 1991 Income Tax Severed Letter
Director Bilingual Services & Resource Industries Division Rulings Directorate 000272 ...
Miscellaneous severed letter
14 July 1993 Income Tax Severed Letter 930241 - Management Services Company
Our Views: Our position remains as stated in answer to question 18 of the Thirty-Seventh Canadian Tax Foundation Conference, 1985 Revenue Canada Round Table Questions & Answers (a copy is enclosed for your convenience). ...
Miscellaneous severed letter
27 October 1989 Income Tax Severed Letter
Thomas Nelson & Sons Ltd., (1938), 22 T.C. 175 (Ct. of Session). While the Court in Lord Howard de Walden v. ... & J. Black, endorsed by them and paid into the Appellant's account. ... Peter Dixon & Son, Ltd. (1943), 25 T.C. 353 (C.A.)]. In any event, as discussed earlier XXXX does not carry on a financing business. ...
Miscellaneous severed letter
14 May 1990 Income Tax Severed Letter AC59728 - Meaning of \"Franchise, Concession or Licence\" FOP CCA Class 14
In deciding the Burgess case, he stated at the same place that "... the legal expenses are in the nature of a capital expenditure, by bringing the right into being, rather than in the nature of a revenue expenditure to enforce payment of income from a right in being". ... Yours truly, Chief Resource Industries Section Bilingual Services & Resource Industries Division Rulings Directorate ...
Miscellaneous severed letter
7 July 1995 Income Tax Severed Letter 9528213 - Sale of Shares—Treaty Exemption
At that time, XXXXXXXXXX comprised more than XXXXXXXXXX % by value of the Canadian Group. ... Estimates made by senior management of the Canadian Group indicate that more than XXXXXXXXXX % of the fair market value of the shares of XXXXXXXXXX may be attributable to the XXXXXXXXXX Properties of XXXXXXXXXX Additional Information 11. ...
Miscellaneous severed letter
7 December 1990 Income Tax Severed Letter - Section 85 transfer by non-tesident; Trusts—dividends paid to corporate beneficiary; Capital gains deduction—sale to spouse; GAAR—sale of shares; Income or capital gain: Rollover of assets followed by immediate sale of assets; Winding-up—cost amount of inventory; Rollover under section 85—benefit conferred on a related person; Deemed dividend on winding-up; Services between related Canadian corporations—paragraph 69(1)(b); Stock dividends; Indirect acquisition of control
For purposes of determining the amount of any deemed dividend under the provisions of subsection 84(2) of the Act, is this liability deducted in the determination of “... the amount or value of the funds or property distributed or appropriated...”? ... DEPARTMENT'S POSITION Subject to certain adjustments set out therein, paragraph 89(1)(c) of the Act provides that the “paid-up capital” in respect of a class of shares of the capital stock of a corporation is “... an amount equal to the paid-up capital in respect of the class of shares at the particular time, computed without reference to the provisions of this Act...” ...