Search - 赤峰 二中 初中学区划分 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. ...

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. ...