Search - 赤峰 二中 初中学区划分 2002

2002 Income Tax Severed Letter 2002-0174651- Leveraged Buy-Out & Interest Ded. ... Reasons: New policies of CCRA concerning interest deductibility, announced at 2002 Canadian Tax Foundation, no longer distinguish between arm's length and non-arm's length situations in the leveraged buy-out described. XXXXXXXXXX 2002-017465 XXXXXXXXXX, 2002 Dear Sirs: Re: Supplementary Advance Income Tax Ruling Request XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX and is supplemental to our advance income tax ruling number 2001-009746 (the "Ruling"). ...

2002 Income Tax Severed Letter 2002-0133871- Supplemental Ruling Unedited CRA Tags 55(3)(b) 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: N/A Reasons: N/A XXXXXXXXXX 2002-013387 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling We are writing in response to your fax of XXXXXXXXXX, and prior and subsequent emails, wherein you describe changes to the facts and proposed transactions described in our letter dated XXXXXXXXXX, 2002 (the "Ruling"). ... " 2. The following sentence is added following the first sentence of Paragraph 66.1: " At that time, Amalco will also transfer some minor furniture and fixtures to Employeeco. ...

Le 22 avril 2002 Madame Adèle St-Amour Direction des décisions en impôt Section du financement et des régimes Division des opérations Division du financement et des régimes internationales et des fiducies Direction des décisions en impôt Éric Allard-Pouliot (613) 957-2097 2002-013403 Demande d'interprétation technique: Statut d'une fiducie La présente fait suite à votre demande verbale du 11 avril 2002 concernant le sujet mentionné en titre. Plus particulièrement, vous désirez savoir si l'entité crée aux termes de la Convention de fiducie intervenue le XXXXXXXXXX (la " Convention ") constitue une fiducie pour les fins de la Loi de l'impôt sur le revenu (la " Loi "). La définition de " fiducie " prévue aux paragraphes 248(1) et 104(1) de la Loi ne permet pas d'établir dans quelles circonstances une entité sera considérée comme une fiducie aux fins de la Loi. ...

In the Re: title after XXXXXXXXXX ("Individual B")- XXXXXXXXXX add: "XXXXXXXXXX ("Individual C")- XXXXXXXXXX " 2. ... In the first sentence of paragraph 7 the word "XXXXXXXXXX " is deleted and replaced with the word "XXXXXXXXXX ". 6. ... In subparagraph (b) of paragraph 8 delete "." and replace with "; and". ...

2002 Income Tax Severed Letter 2002-0179381- WITHHOLDING EXEMPTION Unedited CRA Tags 212(1)(h)(vii) 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 2002-017938 XXXXXXXXXX, 2002 Dear XXXXXXXXXX, Re: XXXXXXXXXX Advance Income Tax Ruling 2002-016727(the "Ruling") This is in reply to your letter of XXXXXXXXXX, and is supplemental to the Ruling. Paragraph 21 of the Ruling is amended as follows: In the last sentence delete the words "U.S. treasury securities" and replace with the words "Government of Canada bonds " We confirm that the Ruling remains binding on the Canada Customs and Revenue Agency subject to the same limitations and qualifications set out therein. ...

2002 Income Tax Severed Letter 2002-0162641 F- Butterfly Unedited CRA Tags 55(3)(b) 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. ... Principal Issues: No new issue Position: Reasons: XXXXXXXXXX 2002-016264 Le XXXXXXXXXX 2002 Monsieur, Objet: Modifications à la décision anticipée 2002-015062- XXXXXXXXXX La présente fait suite à votre lettre du XXXXXXXXXX par laquelle vous nous avez demandé d'apporter certaines modifications aux opérations projetées et décisions anticipées rendues, contenues dans notre lettre du XXXXXXXXXX 2002 portant le numéro 2002-015062 (ci-après, "la Lettre"). ... La mention "aux décisions B) et E)" prévue à la décision anticipée A) de la Lettre, est remplacée par "à la décision E) ". 4. ...

29 July 2002 Income Tax Severed Letter 2001-007075C F- DEPLACEMENT- TRAVAILLEUR FORESTIER Unedited CRA Tags 8(1)(H.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. ... Q.6 Est-ce que l'ADRC considère qu'un travailleur forestier se " présente régulièrement " à un chantier de coupe spécifique lorsqu'il se rend sur un chantier de coupe différent à toutes les semaines ou à toutes les deux semaines et qu'il ne retourne pas à ce chantier de coupe durant la saison? ...

2002 Income Tax Severed Letter 2002-0178381- PARTNERSHIP Also released under document number 2002-01783810. ... Principal Issues: minor changes Position: no impact on rulings Reasons: minor changes XXXXXXXXXX 2002-017838 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX (the "Operating Partnership") Those persons who from time to time become limited partners in the Offering Partnership Supplementary Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX, and is supplemental to our consolidated advance income tax ruling number 2002-017052 dated XXXXXXXXXX, 2002 (the "Ruling"). ... In the first sentence in the third paragraph in paragraph 43, after the words "XXXXXXXXXX ", delete "XXXXXXXXXX", and insert "XXXXXXXXXX" in its place. 19. ...

2002 Income Tax Severed Letter 2002-0126131- LIMITED PARTNERSHIP; AT-RISK Unedited CRA Tags 96(2.2) 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. ... XXXXXXXXXX 2002-012613 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX Supplementary Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX, and is supplemental to our advance income tax ruling number 2001-007326 dated XXXXXXXXXX, 2001 and our supplementary advance income tax ruling number 2001-010978, dated XXXXXXXXXX, 2001 (collectively referred to as the "Ruling"). ... " (b) In the first sentence in the second subparagraph, insert ", as adjusted by the fair market value of such Unit at the time when the Call Option is exercised," after "during the Second Call Period will be" (c) In (ii) of the second subparagraph, delete "XXXXXXXXXX" and insert "XXXXXXXXXX" in its place (d) Insert "The total purchase price per Unit during the First Call Period and the Second Call Period, respectively, will not exceed the fair market value of the Unit when the Call Option is exercised. ...

2002 Income Tax Severed Letter 2002-0174811 F- Butterfly Unedited CRA Tags 55 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 mention "CDC de OPCO est nul" incluse au numéro 6, est remplacée par "CDC de OPCO est d'environ XXXXXXXXXX $". 3. ... Le cinquième paragraphe du numéro 22 est modifié afin d'ajouter ", autres que l'encaisse et les placements temporaires" à la suite de "paragraphe 85(1.1)". 5. ...