Search - 赤峰 二中 初中学区划分 2025

7 January 2025 External T.I. 2022-0945291E5 F- Intérêts versés sur des obligations communautaires d’une coopérative Unedited CRA Tags 3, 136(2), 149(1)l), 149(2), 149(5) and 248(1) of the Act; sections 3, 14, 37, 49.4 and 143 of the Loi sur les coopératives. ... / Whether a cooperative, which otherwise qualifies as a NPO for the purposes of paragraph 149(1)(l) of the Act, can pay interest on community bonds and preferred shares that it has issued to members and non-members, without losing its NPO status. ... Parts privilégiées De façon générale, la LC prévoit qu’une coopérative peut, en plus d’attribuer des ristournes, verser un « intérêt » sur des parts privilégiées. ...

31 January 2025 External T.I. 2024-1024421E5- Registered charities and 149(1)(l) Unedited CRA Tags 149(1)(l) Principal Issues: The filing requirements for a registered charity and non-profit organization. ... XXXXXXXXXX 2024-102442 Karri Lea Estabrooks January 31, 2025 Dear XXXXXXXXXX: Re: Registered charities and non-profit organizations – filing requirements We are writing in response to your correspondence of June 24, 2024, where you requested our comments on the filing requirements for a registered charity and non-profit organization in the following described situation. ...

Relevant Income Tax Implications for Taxpayer in its December 31, 2025 taxation year A. ... (footnote 8) The Taxpayer may deduct $15,000,000 as CCA in respect of the Property (footnote 9) from its income from a business for its 2025 taxation year, which is computed as follows: Capital Cost of the Property determined under Element A of UCC $20,000,000 Add: adjustment for accelerated investment incentive $10,000,000 (i.e., 1/2 X $20M (footnote 10)) Subtotal for purposes of computing first-year CCA in 2025 $30,000,000 CCA deduction (Class 43.2 – 50% (footnote 11)) $15,000,000 B. ... If the Property was acquired in 2025, it would be included in Class 43.1, under subparagraph (d)(vi). ...

., June 30, 2025). For more information on this, see Appendix A of this letter. ... Relevant Income Tax Implications for Taxpayer in its December 31, 2025 taxation year A. ... If the Property was acquired in 2025, it would be included in Class 43.1, under subparagraph (d)(vi) (30% rate). ...

Exploration – including both surface and in-depth subsurface mapping; 2. ... For more information on the income tax treatment of extensions of the term of licences and permits, refer to Income Tax Interpretation Bulletin IT-477 Capital Cost Allowance – Patents, Franchises, Concessions and Licenses (Consolidated, Archived), which can be found on the CRA webpage. ... Accelerated CCA – Class 43.1 or 43.2 Where the equipment is acquired prior to 2020 (proposed to be extended to 2025) (footnote 13) the equipment will be eligible for CCA at a rate of 50% applied on a declining balance basis. ...

En basant les calculs sur la quantité d'enfouissement annuelle et sur la capacité globale du site, la société a déterminé qu'elle pouvait exploiter le site jusqu'à l'année 2025, soit 30 ans. ... La société a calculé que les coûts d'entretien seraient d'environ XXXXXXXXXX $. La société a aussi calculé, par tonne métrique de déchets enfouis, le coût rattaché à ces déchets pour les années 2025 à 2045. ...

With some exceptions not relevant here, (footnote 4) generally property described in Class 43.1 would be included in Class 43.2 when acquired after February 22, 2005 and before 2025. ... Yours truly, Kimberley Wharram Acting Manager Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 For the present purposes, the word “primarily” means more than 50%. 2 C.R.C. c. 945, as amended. 3 R.S.C. 1985, c. 1 (5th suppl.) as amended. 4 The following property only qualifies for an inclusion in Class 43.1: (i) mid-efficiency, fully or partially fossil-fuelled cogeneration systems; (ii) electric vehicle charging stations set up to supply more than 10 kW but less than 90 kW of continuous power; and (iii) electrical energy storage equipment connected to one of the above systems and stand-alone electrical energy storage systems meeting particular efficiency requirements. 5 See paragraphs (b) and (e) of Class 43.1. 6 During the phase-out period the enhanced CCA rates are as follows: for eligible properties that are available for use in: 2024 and 2025 the rate is 75%; 2026 and 2027 the rate is 55%; and 2028 the enhanced CCA rate is nil. 7 See generally, Tenneco Canada Inc. v The Queen, 91 D.T.C. 5207 (F.C.A.) and more recently, Canada v. ...

With some exceptions not relevant here, (footnote 4) generally property described in Class 43.1 would be included in Class 43.2 when acquired after February 22, 2005 and before 2025. ... Yours truly, Kimberley Wharram Acting Manager Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 For the present purposes, the word “primarily” means more than 50%. 2 C.R.C. c. 945, as amended. 3 R.S.C. 1985, c. 1 (5th suppl.) as amended. 4 The following property only qualifies for an inclusion in Class 43.1: (i) mid-efficiency, fully or partially fossil-fuelled cogeneration systems; (ii) electric vehicle charging stations set up to supply more than 10 kW but less than 90 kW of continuous power; and (iii) electrical energy storage equipment connected to one of the above systems and stand-alone electrical energy storage systems meeting particular efficiency requirements. 5 See paragraphs (b) and (e) of Class 43.1. 6 See paragraphs (a) to (c) of Class 43.1 of Schedule II of the Regulations. 7 See generally, Tenneco Canada Inc. v The Queen, 91 D.T.C. 5207 (F.C.A.) and more recently, Canada v. ...