Search - 赤峰 二中 初中学区划分 2002

9 October 2009 Roundtable, 2009-0330081C6 F- Sens de " année " au paragraphe 74.5(2) Unedited CRA Tags 74.5(2) Principales Questions: Quel sens faut-il donner à l'expression " année donnée " au paragraphe 74.5(2) pour établir le montant des intérêts payables? ... In the second example of the question, for subsection 74.5(2) of the ITA to apply, it would have been necessary, among others, that the interest payable for the period from December 19, 2002 to December 31, 2002, be paid not later than 30 days after the end of the calendar year 2002, even though the interest was only payable on December 19, 2003. Michel Lambert (613) 957-8968 October 9, 2009 2009-033008 ENDNOTES 1 AGENCE DU REVENU DU CANADA, interprétation technique 912556, " Meaning of Particuliar Year ", 21 octobre 1991. 2 AGENCE DU REVENU DU CANADA, interprétation technique 2008-0274221I7 (E), Meaning of " year " in 74.5(2), 16 avril 2008. 3 Al. 249(1)b) L.I.R. 4 CANADA REVENUE AGENCY, technical interpretation 912556, "Meaning of Particular Year", October 21, 1991. 5 CANADA REVENUE AGENCY, technical interpretation 2008-0274221I7 (E), Meaning of "year" in 74.5(2), April 16, 2008. 6 Par. 249(1)(b) of the ITA ...

16 May 2002 External T.I. 2002-0135765- E-Commerce & Computer Software Unedited CRA Tags 212(1)(d) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Position Paper Internet Commerce, which evolved from 2 sources:- a 1998 CCRA Technical Advisory Group (TAG) on Interpretation & International Cooperation; and- The "Taxation Framework Conditions", agreed upon in Ottawa in 1998 by member countries of the OECD. 2. ... Gilles Gosselin May 15, 2002 ...

5 September 2002 External T.I. 2002-0147315- PARTNERSHIP AS A PARTNER & 98 (3) Unedited CRA Tags 98(3) 102(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Gibbons, CGA September 5, 2002 Dear XXXXXXXXXX: We are replying to your email dated June 17, 2002, concerning whether subsection 98(3) of the Income Tax Act (the "Act") may be used when one of the partners in the particular partnership is itself a partnership or even if all of the partners are partnerships. ...

13 May 2002 Internal T.I. 2002-0137727- MEALS & QUARTERS Unedited CRA Tags 6(6) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... May 13, 2002 Mr. Rob McGregor HEADQUARTERS Business Services Randy Hewlett, B.Comm. Vancouver Tax Services Office 613-957-8973 2002-013772 Taxability of Meals & Quarters Aboard a Ship in its Home Port We are writing in response to your inquiry of April 30, 2002, concerning a letter dated August 14, 1998 from the Canada Customs and Revenue Agency (CCRA) to the Department of Fisheries and Oceans (DFO) with respect to the above-noted issue. ...

7 October 2002 Internal T.I. 2002-0159947- MEALS & ENTERTAINMENT EXPENSES Unedited CRA Tags 67.1(2)(a) 67.1(2)(e) 67.1(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Seidel, CMA (613) 957-2058 October 7, 2002 Dear XXXXXXXXXX: Re: Meals & Entertainment Expenses This is in reply to your letter dated August 22, 2002, in which you requested our views concerning the deductibility of certain meal and entertainment expenses and the application of subsection 67.1(1) of the Income Tax Act (the "Act") to such expenses. ...

13 May 2002 External T.I. 2002-0135555- French & Entitlement to Treaty Benefit Unedited CRA Tags Article IV(l), Canada France Treaty Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Reasons: N/A International Fiscal Association (Canadian Branch) International Tax Seminar, May 13, 2002, CCRA Roundtable- Response to Question 6 Question 6- SNCs The CCRA has confirmed in two technical interpretations that in its view a French société en nom collectif ("SNC") constitutes a partnership for Canadian tax purposes even in circumstances where it has made an election under French law to be taxed domestically in France as a corporation (see AC59718 and 9221815). ...

11 October 2002 Roundtable, 2002-0157065 F- date d'execution & change Unedited CRA Tags 56.1(4) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Nancy Deslandes, CGA 957-8961 Le 11 octobre 2002 2002-015706 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 36 Removing support payments from the tax system Mr. ... Nancy Deslandes, CGA 957-8961 October 11, 2002 2002-015706 ...

15 November 2002 Internal T.I. 2002-0162427 F- Price Adjustment Clause & 85(7.1) Unedited CRA Tags 85(1)(e.2) 85(7.1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... La lettre du 20 juin 2002 exposant la cotisation projetée, que vous avez envoyée au représentant du contribuable. La lettre du 14 août 2002 du représentant du contribuable contenant ses représentations suite à la vôtre du 20 juin 2002. ...