Search - 赤峰 二中 初中学区划分 2005

7 January 2005 Income Tax Severed Letter 2004-0068231I7- Refundable tax of a retirement compensation arrangement Unedited CRA Tags 207.5(1), 207.5(2), 207.7(1), 207.7(2) SUMMARY: Refundable tax of a retirement compensation arrangement—ITA-207.5(1), 207.5(2), 207.7(1), 207.7(2)—Calculation of the refundable tax on, the Part XI.3 tax return for a retirement compensation allowance, for the year following a subsec. 207.5(2) election. ... January 7, 2005 Winnipeg Taxation Centre HEADQUARTERS Retirement Compensation Unit Income Tax Rulings Directorate Attention: Carole Bisson P. ... These changes are referred to on pages 3 and 10 of the Draft 2004 RCA Guide (), which is available on the Canada Revenue Agency website. ...

7 July 2005 Income Tax Severed Letter 2005-0124152R3- Trust variation—redemption rights Unedited CRA Tags 108(2), 132(6), 204.4(2) SUMMARY: Trust variation—redemption rights—ITA-108(2), 132(6), 204.4(2)—Advance income tax ruling—Amendments to advance income tax rulingissued in 2005 and relating to the variation of redemption rights for a trust. ... REASONS: Previous rulings XXXXXXXXXX 2005-012415 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Amendment to Advance Income Tax Ruling We are writing in response to our telephone conversation (XXXXXXXXXX) wherein you requested an amendment to the Advance Income Tax Ruling #2005-012415 [] dated XXXXXXXXXX, 2005 with respect to the above named taxpayers (the “Ruling”). ... Yours truly, XXXXXXXXXX Acting Manager for Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

7 July 2005 Income Tax Severed Letter 2005-0163141R3- Amendment to proposed transactions for 2005-013289 Unedited CRA Tags 87(2.1) SUMMARY: Amendment to proposed transactions for 2005-013289—ITA-87(2.1)—Advance income tax ruling—Amendments to advance income tax rulingissued in 2005. ... PRINCIPAL ISSUES: whether revisions to proposed transactions would have any impact on rulings given POSITION: no REASONS: revisions are inconsequential XXXXXXXXXX 2005-016314 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling No. 2005-013289 [] This is in reply to your letter of XXXXXXXXXX wherein you advised of us certain amendments to the proposed transactions described in advance income tax ruling 2005-013289 [2005-0132891R3] (the “Ruling Letter”) that was issued on XXXXXXXXXX, 2005. ...

7 July 2005 Income Tax Severed Letter 2005-0113591R3- Supplemental ruling to 2004-009908 Unedited CRA Tags 248(1)(k)(ii), 248(25.2) SUMMARY: Supplemental ruling to 2004-009908—ITA-248(1)(k)(ii), 248(25.2)—Advance income tax ruling—Amendments to advance income tax ruling 2004-009908 issued in 2004. ... XXXXXXXXXX 2005-011359 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling Request 2004-009908, dated XXXXXXXXXX, 2004 We are writing in response to your request dated XXXXXXXXXX (the “Request”) on behalf of the above taxpayer for a Supplemental Ruling to Advance Income Tax Ruling number 2004-009908 (the “Ruling”) issued to the above taxpayer on XXXXXXXXXX, 2004. ... Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...

The following document was issued prior to the September 19, 2005 announcement that the provision of advance income tax rulings on income trusts and other flow-through entities would be postponed while the Department of Finance consultations are underway and until the government announces what action it may take. ... REASONS: No phantom losses will arise as a result of the amendments to section 132.2 announced on July 18, 2005. ... XXXXXXXXXX 2005-011790 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX—Trust Account Number XXXXXXXXXX (XXXXXXXXXX Tax Services Office, XXXXXXXXXX Taxation Centre) XXXXXXXXXX. ...