Search - 赤峰 二中 初中学区划分 2002

2 October 2002 Internal T.I. 2002-0135807 F- Lumpsum Somme Forfaitaire Reg 102 / 103 Unedited CRA Tags 153(1) ITA 102(1) REG. 103(4) REG. ... Le 2 octobre 2002 Bureau des Services fiscaux de Laval Section des Réorganisations Service à la clientèle des Sociétés et de l'Industries 3131, boul. ... La situation Un employeur doit verser, au cours de l'année 2002, une somme forfaitaire de 30 000 $ à titre d'allocation de retraite. ...

1 May 2002 External T.I. 2002-0133145 F- RAP- BAIL & ACTIONS Unedited CRA Tags 146.01(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. ... RAISON POUR POSITION ADOPTÉE: Situation particulière de fait pour laquelle nous avons déjà rendu des décisions positives pour les fins de la définition de " résidence principale " à l'article 54 de la Loi. ... Roy, CGA Le 1er mai 2002 Monsieur, Objet: Régime d'accession à la propriété ("RAP") La présente est en réponse à votre lettre du 4 avril 2002 par laquelle vous nous demandez si vous êtes admissible à participer au RAP si vous achetez une unité qui est composée d'un bail en propriété et d'un nombre d'actions de la société détenant l'immeuble. ...

19 June 2002 Internal T.I. 2002-0142127- 89(1)(c) & (c.1) Capital Dividend Account Unedited CRA Tags 89(1) "CDA" 14(1) 14(5) "CEG" 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. ... June 19, 2002 Vancouver Island HEADQUARTERS Tax Services Office Corporate Reorganization and Resources division S. ... The amounts that were required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the taxation year ended March 31, 2000 would be determined as follows in the situation described above: = 8/9 x the "excess" = 8/9 x (variable E in the definition of cumulative eligible capital ("CEC") in subsection 14(5) minus (variable A in the definition of CEC + variable B in the definition of CEC) (= 8/9 x (3/4 of the proceeds of disposition of goodwill for the 1996 and 2000 taxation years) minus (3/4 of the eligible capital expenditures made in the 1995 and 1997 taxation years + the amounts previously included in the Corporation's income in the 1996 taxation year under paragraph 14(1)(b)) (= 8/9 x ((3/4 x $400,000)- ((3/4 x $200,000) + $75,000) (= 8/9 x ($300,000- ($150,000 + $75,000) (= 8/9 x $75,000 = $66,667 Consequently, the amount of CDA under paragraph (c.1) of the definition of CDA would be $33,333 (1/2 x $66,666). ...

14 March 2002 External T.I. 2002-0119695 F- Income & Losses/Business or Property Unedited CRA Tags 9(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. ... Prud'Homme (613) 957-8975 Le 14 mars 2002 Madame, Objet: Demande d'interprétation technique concernant l'article 9 de la Loi de l'impôt sur le revenu- Personne agissant à titre de mandataire La présente est en réponse à votre lettre du 22 janvier 2002 dans laquelle vous nous avez demandé notre opinion concernant l'application de l'article 9 de la Loi de l'impôt sur le revenu (ci-après la " Loi ") à une situation donnée dans laquelle une personne agirait à titre de mandataire pour une autre personne. ... Les services de billetterie d'une entreprise spécialisée (ci-après l' " Entreprise Spécialisée ") seraient retenus pour la vente des billets. ...

4 November 2002 External T.I. 2002-0158885 F- Alloc. of Safe Inc. & Disc. ... Prud'Homme (613) 957-8975 Le 4 novembre 2002 Madame, Objet: Demande d'interprétation technique concernant le paragraphe 55(2) de la Loi de l'impôt sur le revenu La présente est en réponse à votre lettre du 21 août 2002 dans laquelle vous nous avez demandé notre opinion concernant l'application du paragraphe 55(2) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") dans une situation particulière donnée. ... Pour ce faire, les opérations suivantes seraient effectuées. c) Messieurs A et B procéderaient chacun à la création d'une société de gestion (ci-après " GESCO A " et " GESCO B "). ...

14 November 2002 External T.I. 2002-0136625- Compound interest & thin capitalization Unedited CRA Tags 18(5) 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. ... Thomson November 14, 2002 Dear XXXXXXXXXX: Re: Compound Interest and Thin Capitalization This is in reply to your letter of April 24, 2002, in which you ask for our comments on the following hypothetical scenario: A Canadian corporation (Canco) has an outstanding, interest-bearing loan owing to a specified non-resident. ... Yours truly, Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate ...

12 June 2002 External T.I. 2002-0141115- MGM FEES & BONUSES Unedited CRA Tags 67(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. ... Reasons: The situation is not covered by the CCRA policy outlined in Income Tax Technical News Issue No. 22, dated January 11, 2002. ... Gibbons, CGA June 12, 2002 Dear XXXXXXXXXX: We are replying to your letter dated May 9, 2002, in which you requested our comments on the application of section 67 of the Income Tax Act where a shareholder/manager's bonus is paid to a family trust. ...

23 January 2002 External T.I. 2001-0092005- TRUST & CAPITAL GAINS EXEMPTION Unedited CRA Tags 110.6(2) 104(21.2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Reading of the particular legislation in section 110.6 and section 104 of the Act. 2001-009200 XXXXXXXXXX Allan Nelson, C.M.A. (613) 443-7253 January 23, 2002 Dear XXXXXXXXXX: Re: Technical Opinion Request We are writing in reply to your letter to us dated July 4, 2001, wherein you asked us to comment on whether the beneficiaries can claim their enhanced capital gains deductions on the amount of the capital gain that is designated to them by a trust. ... An amount designated to a beneficiary under subsection 104(21) must reasonably be considered to be part of the amount included in the beneficiary's income for that year under any of the provisions referred to in ¶ 1 above (see also ¶ 3 above)... ¶ 6. ...

31 July 2002 Ministerial Correspondence 2002-0149214- MC FINES & PENALTIES 65302 BC LTD Unedited CRA Tags 18(1)(A) 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. ... XXXXXXXXXX July 31, 2002 Dear XXXXXXXXXX: The Honourable Elinor Caplan, Minister of National Revenue, has asked me to reply to your letter of June 13, 2002, concerning the adverse impact of a decision of the Supreme Court of Canada, on the deductibility of fines and penalties, and whether the Income Tax Act will be amended as a result of the decision. ...

18 January 2002 External T.I. 2001-0116185- ERRORS & OMISSIONS INSURANCE Unedited CRA Tags 9(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. ... January 18, 2002 Dear XXXXXXXXXX: Re: Tax Planning- Errors and Omissions Insurance We are writing in response to your letter dated December 24, 2001, wherein you requested our opinion on whether it would be beneficial from a tax perspective for you to purchase errors and omissions insurance for your business. ...