Search - 赤峰 二中 初中学区划分 2005

7 October 2005 APFF Roundtable Q. 13, 2005-0141061C6 F- Purchase of Shares by Subsidiary- Sec. 84.1 & 245 Unedited CRA Tags 84.1 245(2) 251(1) Principal Issues: An individual ("X") owns 20% of the issued and outstanding shares of the capital stock of an operating corporation ("Opco"). ... X détient dans le capital-actions de Opco pour 200 000 $ payés comptant. ... Stéphane Prud'Homme (613) 957-8975 October 7, 2005 2005-014106 ...

14 May 2015 CLHIA Roundtable, 2015-0573841C6- 2015 CLHIA Roundtable – Winding-up and ACB CRA Tags 148(7) 88(2) 69(5) Principal Issues: Does subsection 69(5) take precedence over subsection 148(7) in respect of the distribution of an interest in a life insurance policy by a corporation to a shareholder on a subsection 88(2) wind-up of the corporation? ... CLHIA Roundtable-- May 14, 2015 Question 4 Subsection 88(2) Wind-up and Adjusted Cost Basis At the 2005 CALU Roundtable (Technical Interpretation 2005-0116631C6), the CRA indicated that subsection 69(5) would likely take precedence over subsection 148(7) such that on the wind-up of a corporation to which subsection 88(2) applies, a distributed interest in a life insurance policy would be disposed of at fair market value rather than cash surrender value. ... CRA Response: The CRA's position as stated in our response to Question 3(c) at the 2005 CALU Roundtable remains unchanged. ...

10 June 2011 Roundtable, 2011-0398371C6- HWTs and Employee Life & Health Trusts Unedited CRA Tags 144.1 Principal Issues: What is the CRA's current position with respect to revising IT-85R2? ... An initial attempt to revise the bulletin was made in 2005 with the release of a draft version of IT-85R3, however, as a result of the issues raised during the public consultation process, we believed that it was necessary to set it aside. ...

8 June 2007 Roundtable, 2007-0240431C6- 2007 STEP Conf-Q. 12-Change in Trustees & Cntrl Unedited CRA Tags 257(7)(a) 256(1) Principal Issues: Can the CRA advise if there have been any further developments on the issue of whether a change in any of the trustees of a trust would result in a change in control of the corporation of which the trust is the shareholder? ... Reasons: On-going issues. 2007 STEP Round Table Q. 12 Change of Trustees and Control In May of 2005, the CRA issued a technical interpretation (2004-0087761E5) that may have widespread implications for corporations that have trusts as shareholders. ...

TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 6 OCTOBRE 2017 APFF – CONGRÈS 2017 Question 5 Transfert d’un FERR au décès – partage du patrimoine familial La Loi de l’impôt sur le revenu prévoit qu’au décès du dernier rentier d’un fonds enregistré de revenu de retraite (« FERR »), la juste valeur marchande (« JVM ») des biens du FERR immédiatement avant le décès doit être incluse dans le revenu du décédé (paragraphes 146.3(5) et (6) et alinéa 56(1)(t) L.I.R.). ... D’autre part, le Code civil du Québec (« C.c.Q. ») prévoit que le patrimoine familial inclut les droits accumulés durant le mariage au titre d’un régime d’épargne retraite comme un REER ou un FERR (article 415 C.c.Q.). ... Les instructions contenues au formulaire T2220 se lisent comme suit: Si vous êtes l’émetteur […] d’un fonds enregistré de revenu de retraite (FERR), […] vous devez utiliser ce formulaire pour effectuer un transfert direct d’une partie ou de la totalité des biens […] du FERR […] d’un rentier dans […] un FERR de l’époux […], selon une ordonnance ou un jugement d’un tribunal compétent ou un accord écrit de séparation à la suite d’une décision de partager les biens en règlement des droits découlant du mariage ou de l’union de fait ou de son échec. ...

23 November 2005 Roundtable, 2005-0158741C6- 2005 TEI Q#11- Draft ITTN on 95(6) Unedited CRA Tags 95(6) Principal Issues: What is the status of the draft Income Tax Technical News on paragraph 95(6)(b)? Position: On hold Reasons: Waiting for outcome of appeals before the Tax Court of Canada TEI / CRA Liaison Meeting December 6, 2005 Q. 11- Subsection 95(6) and Tax Avoidance What is the status of the Draft Technical News on subsection 95(6)? ... Sherry Thomson 957-2122 November 23, 2005 ...

26 May 2005 Roundtable, 2005-0116671C6- CALU 2005- Question 6- Indexed Side Account Unedited CRA Tags 12 Principal Issues: 1. ... See Q&A Reasons: See Q&A CALU- Conference for Advanced Life Underwriting (2005) Question 6 Indexed Side Account In connection with a universal life insurance product, an insurer offers a side account facility. ... Rulings Officer Income Tax Rulings Directorate Policy & Planning Branch (613) 957-3496 ...

7 October 2005 Roundtable, 2005-0140991C6- R&D Credits and Subcontracting Unedited CRA Tags 127(9) 37(8) Principal Issues: APFF 2005 Question 7. ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2005 Question 7 Crédits R & D et sous-traitance La société Usco exploite une entreprise exclusivement aux États-unis où son actionnaire unique réside. ... Wayne Antle 957-2141 Le 7 october 2005 2005-014099 ...

5 October 2005 Roundtable, 2007-0243151C6 F- Calculation of Safe Inc after the Kruco Decision Unedited CRA Tags 55(2); 55(5)(c); 96(1)(f). ... La Cour canadienne de l'impôt et la Cour d'appel fédérale ont toutes deux confirmé dans la décision VIH Logging Ltd. (2003 TCC 732, rendue le 19 décembre 2003; 2005 FCA 36, rendue le 31 janvier 2005) que le calcul du revenu protégé en main d'une société pendant la période de détention comprend le revenu protégé en main généré dans les périodes " tampons ". ... The Tax Court of Canada and the Federal Court of Appeal have both confirmed in VIH Logging Ltd. (2003 TCC 732, rendered on December 19, 2003; 2005 FCA 36, rendered on January 31, 2005) that the computation of the safe income on hand of a corporation during the holding period includes the safe income on hand generated during the "stub" periods. ...

Dans le deuxième exercice (Année 2) et le troisième exercice (Année 3), des revenus de location de 50 000 $ et de 10 000 $ sont respectivement réalisés. ... Adèle St-Amour 998-0290 Le 7 octobre 2005 2005-014107 ROUND TABLE ON FEDERAL TAXATION APFF- 2005 CONFERENCE Question 15 Soft Costs Incurred During a Construction Period In its first fiscal period, a corporation awards a contract to a contractor to construct a building on its behalf. ... Adèle St-Amour October 7, 2005 2005-014107 ...