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Technical Interpretation - Internal
16 October 2007 Internal T.I. 2007-0224221I7 - Carrying on business in the US
., 4th Floor Isabeau Morrissette Toronto ON M5C 1J7 (514) 283-5259 Attention: Cynthia Rhodes, Group # 443-3-1 2007-022422 Subject: Carrying on business in the United States (US) This is in reply to your various emails regarding the above-mentioned file. ...
Ruling
2007 Ruling 2007-0260861R3 - Entity Classification
Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling
2007 Ruling 2007-0242361R3 - Donation of flow-through shares
This holding will represent less than XXXXXXXXXX % of the outstanding shares of the Resource Company. ...
Ruling
2007 Ruling 2007-0252491R3 - Assumption of debt for assets
The notes bear interest at the rate of XXXXXXXXXX % per annum and mature on XXXXXXXXXX. ...
Ruling
2006 Ruling 2005-0149101R3 - Amending trust indenture and subdividing units
Yours truly, XXXXXXXXXX Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - Internal
18 May 2006 Internal T.I. 2005-0162821I7 F - Imposition - article 1619 du Code civil
Les cotisations établies ne pouvant être modifiées (...), je dois simplement conclure que le montant inclus au revenu et qui représente des intérêts doit effectivement être maintenu comme revenu. ...
Technical Interpretation - Internal
19 April 2006 Internal T.I. 2004-0080731I7 - attribution of FAPI of a 94(1)(c) trust
Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Technical Interpretation - Internal
14 June 2006 Internal T.I. 2006-0179371I7 - Part XIII Withholding Tax
Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling
2006 Ruling 2004-0091961R3 - XXXXXXXXXX Indian reserve loan insurance arrangement
Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...
Ruling
2006 Ruling 2006-0189151R3 - Reasonableness Shareholder Manager Remuneration
. / Tax Services Social Insurance No. Office XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX The Tax Services Office for each Taxpayer is shown above. ...