Search - 赤峰 二中 初中学区划分 2005

Cette modification s'appliquera au matériel admissible acheté après le 22 février 2005. En outre, ce matériel admissible acheté avant 2012 sera inclus dans la nouvelle catégorie donnant droit au taux de DPA de 50 %. ... Vos questions Votre première question est de savoir si le " digesteur " utilisé dans le Projet pour produire du biogaz par le procédé de "co-digestion" pourrait être considéré un bien de la catégorie 43.1 de l'annexe II du Règlement? ...

Au cours des années 2001 à 2005, Société A n'a eu aucun autre revenu que les dividendes imposables de 1 500 000 $ reçus de Société C. Au cours de l'année 2005, Société A a versé un dividende imposable de 1 500 000 $ à Société B. ... Un premier dividende de 1 600 000 $ a été reçu au cours de l'année 2004 et un second de 1 500 000 $ a été reçu au cours de l'année 2005. ...

Dans le cadre du programme gouvernemental « Québec roule à la puissance verte », l'employeur a reçu une subvention d'environ XXXXXXXXXX $. ... La catégorie 43.1 a été établie en 1994 et prévoit un taux de déduction pour amortissement (« DPA ») accéléré de 30 % selon la méthode de l'amortissement dégressif pour les biens acquis après le 21 février 1994. La catégorie 43.2, qui prévoit un taux de DPA accéléré de 50 %, a été établie en 2005 et vise généralement les biens qui seraient autrement inclus à la catégorie 43.1 mais qui sont acquis après le 22 février 2005 et avant 2020. ...

21 February 2006 External T.I. 2005-0120751E5- Specified Investment Business & Partnerships Unedited CRA Tags 125(7) Principal Issues: Would the exclusion in paragraph 125(7)(b) at the definition of specified investment business be met where the relevant associated corporation was a corporate partner and the partnership provided services to the particular corporation? ... Reasons: Consistent with jurisprudence and our reading of the law. 2005-012075 XXXXXXXXXX Allan Nelson, C.M.A (613) 443-7253 February 21, 2006 Dear XXXXXXXXXX: Re: Definition of "specified investment business"- Technical Opinion Request This is in response to your February 28, 2005, letter and our telephone conversations on September 9, 2005 and January 18, 2006 (XXXXXXXXXX/Nelson), where you asked for our opinion concerning the definition of specified investment business in subsection 125(7) of the Income Tax Act (the "Act"). ...

12 May 2006 External T.I. 2005-0159581E5- "Approved " Status Unedited CRA Tags 37(1)(a)(ii) 37(7) Principal Issues: The client requested that XXXXXXXXXX. be approved as a not-for profit corporation entitled for third party payments for SR&ED. ... Reasons: The determination as to whether a particular entity can be approved can only be made following a review of a particular applicant's submission and related documentation as outlined in Application Policy SR&ED 96-10. 2005-015958 XXXXXXXXXX Charles Rafuse 613-957-8967 May 12, 2006 Dear XXXXXXXXXX: Re: Request for "Approved" Status under Section 37 of the Income Tax Act (the "Act") This is in reply to your letter dated November 9, 2005, requesting that XXXXXXXXXX. be granted approved status for the purpose of subparagraph 37(1)(a)(ii) of the Act. ...

Is the income earned by a farmer under a FIT / microFIT contract considered farming income? ... Would the income earned by a farmer under items 1 & 2 be considered incidental to farming income? ... Acquisitions of such property on or before February 22, 2005 would qualify for inclusion in Class 43.1 by virtue of subparagraph (d)(vi) of that Class. ...

Is the income earned by a farmer under a FIT / microFIT contract considered farming income? ... Would the income earned by a farmer under items 1 & 2 be considered incidental to farming income? ... Acquisitions of such property on or before February 22, 2005 would qualify for inclusion in Class 43.1 by virtue of subparagraph (d)(vi) of that Class. ...

26 May 2010 External T.I. 2009-0342121E5- rooftop solar panels & class 43.2 Principal Issues: 1.will rooftop solar panels & equip qualify for inclusion in class 43.2 under various scenarios subject to the specified energy rules limiting CCA. 2.will claiming cca jeopardize the principal residence exemption? Position: 1.provided expenses incurred for the purpose of producing income & other conditions of the class are met; 2. the principal residence claim will not be jeopardized provided no cca claim is made on the building itself & the earning of income is ancillary to the residence use. ... Acquisitions of such property on or before February 22, 2005 would qualify for inclusion in Class 43.1 by virtue of subparagraph (d)(vi) of that Class. ...

20 June 2006 External T.I. 2005-0149651E5 F- CEE / FEC Unedited CRA Tags 66.1(6) Principal Issues: In a given situation, where the exploration of a mining site starts up XXXXXXXXXX and costs must be incurred to make the site safe for the employees before further exploration can proceed, whether the costs related to making the site safe qualify as CEE? ... The Queen, 2005 DTC 55. 2005-014965 XXXXXXXXXX Marc LeBlond (613) 946-3261 Le 20 juin 2006 Monsieur, Objet: Qualification de certains travaux à titre de frais d'exploration au Canada La présente est en réponse à votre lettre du 1er septembre 2005 dans laquelle vous nous demandez nos commentaires concernant l'application de la Loi de l'impôt sur le revenu dans la situation décrite ci-après. ... La situation Votre société a entrepris récemment des travaux préliminaires d'exploration à l'égard d'une "ressource minérale ", au sens prévu au paragraphe 248(1), sur une propriété minière située au Canada (ci-après la "Propriété") XXXXXXXXXX. ...

You describe that the amounts of Aco’s and Bco’s refundable Part I tax, Dividend Refund, Part IV tax and net Part I tax owing for the Particular Taxation Year (assuming that Aco and Bco file their income return (hereinafter “T2”) for the Particular Taxation Year within the time frame specified in subsection 129(1)) are as follows: Aco Bco Refundable Part I Tax $ XXXXXXXXXX $ XXXXXXXXXX Dividend Refund $ XXXXXXXXXX $ XXXXXXXXXX Part IV Tax Payable $ XXXXXXXXXX $ XXXXXXXXXX Net Part I Tax Owing $ XXXXXXXXXX $ XXXXXXXXXX However, Aco misses the filing deadline specified in the preamble of subsection 129(1) for its T2 for the Particular Taxation Year to obtain a Dividend Refund for that year. ... For Tawa's 2005 Taxation Year, the Minister reduced Tawa’s RDTOH account balance by the amount of the denied Dividend Refund. ... In our view, in the situation described above, the dividend-recipient corporation, Bco, would be liable to pay an approximate amount of Part I tax of $ XXXXXXXXXX (related to its taxable investment income of $ XXXXXXXXXX) and of Part IV tax of $ XXXXXXXXXX for the Particular Taxation Year, and, would be entitled to a Dividend Refund of $ XXXXXXXXXX for that year. ...