Search - 阿里拍卖 司法拍卖

4 November 1989 Ruling 74463- Pensions en provenance de la suisse, Convention fiscale Unedited CRA Tags n/a   Le 4 novembre 1989 A- DIVISION DES RELATIONS DE- BUREAU PRINCIPAL PROVINCIALES ET INTERNATIONALES Section des services   bilingues   Benoit Mandeville   957-8982   File No. 7-4463 OBJET:  Pensions en provenance de la Suisse Convention fiscale entre le Canada et la Suisse Veuillez trouver ci-joint une demande d'opinion provenant du Service de demande de renseignements aux entreprises (SDRE) qui s'avère être de votre compétence étant donné qu'elle concerne la détermination à savoir si 24(1) est ou non une subdivision politique de la Suisse aux fins de l'application du paragraphe XVIII(2) de la Convention fiscale entre le Canada et la Suisse. ...

11 January 1990 Ruling 90M01491 F- Form T2203A- Forward Averaging Supplement-Multiple Jurisdictions Unedited CRA Tags 120.1(3)(b), 120.1(1), 120.1(2), 120(4)(c)   January 11, 1990 Assessing & Enquiries Directorate Technical Interpretations J.M. ... Presently, the rate referred to in that paragraph is 4% not 49.5%.      21(1)(b) 2.      ... (b)     21(1)(b) 4.     21(1)(b) ...

" Rentes " signifie les prestations reçues en vertu du RPA par les Retraités ou les conjoints survivants. " Retraité (s) " signifie le ou les anciens fonctionnaires de Corporation devenus retraités avant le XXXXXXXXXX. ... " Syndicat " signifie le Syndicat des XXXXXXXXXX. " Corporation " signifie XXXXXXXXXX FAITS 1. ...

" Société publique " a le sens donné au paragraphe 141(2) de la Loi. " Institution financière véritable " et " institution financière déterminée " ont le sens donné au paragraphe 248(1) de la Loi. ... " Pour les fins de la politique de placement, " Actions privilégiées à terme " a le sens donné à cette expression au paragraphe 248(1) de la Loi, " Lien de dépendance " a le sens qui lui est donné au paragraphe 251(1) de la Loi et " Institution financière véritable " a le sens qui lui est donné au paragraphe 248(1) de la Loi. ...

The applicable federal and provincial tax rates progress as taxable income increases. 2.      ... However, the calculation would only include income from domestic sources. 3.      ... Taxable Canadian property, in addition to real property situated in Canada, includes the following: a)        A share of the capital stock of a corporation resident in Canada (other than a public corporation). b)        A share of the capital stock of a public corporation if at any time during such of the period of 5 years immediately preceding the disposition thereof as is after 1971, not less than 25% of the issued shares of any class of the capital stock of the corporation belonged to the non-resident. ...

"). 2.        Father Co. purchases marketable securities with the $100,000 in 1980. 3.        In 1990 Father dies, having bequeathed all the issued shares of Father Co. to his son. 4.      ... in consideration of a, promissory note payable on demand in the amount of $1,000,000. 6.      ...

15 October 1990 Ruling 902473 F- Rights to Purchase Shares Excluded as Taxable Benefits Unedited CRA Tags 15(1)(c) 24(1) 902473   L.A. McCarron-McGuire   (613) 957-2092 19(1) October 15, 1990 Dear Sirs: Re:  Request for Technical Interpretation Paragraph 15(1)(c) of the Income Tax Act (Canada) (the "Act") This letter is in response to yours of September 14, 1990 wherein you asked for our confirmation that the exception contained in paragraph 15(1)(c) of the Act will apply in the following situation:      A corporation confers on all owners of common shares of the capital stock of the corporation a right to buy a unit, the unit consisting of a common share and a warrant (or a fraction of a warrant) to purchase a common share. ...

Social Security Agreement Unedited CRA Tags n/a 19(1) HBW 4131-U3   Al Watson   (613) 957-2072 December 6, 1989 19(1) This is to request your concurrence in granting an extension of the sixty-month period of detachment under Article V(2)(a) of the Canada-United States Social Security Agreement in the following case: CANADIAN EMPLOYER: 24(1) EMPLOYEES: 19(1) The initial period covered by certificates concluded on August 1, 1989, and September 30, 1989, respectively.  ... Savage A/Director Provincial and International Relations Division c.c.        ...

27 June 1990 Ruling HBW4125J1A F- Canada-Japan Income Tax Convention on Residence Status of Charitable Organization Unedited CRA Tags n/a 24(1) David Senécal   (613) 957-2074   HBW 4125-J1 Attention: 19(1) June 27, 1990 Dear Sirs: This is further to our letter of March 8, 1990, concerning whether a charitable organization would be considered to be a "resident of a contracting state" for purposes of the residence definition in the tax treaty Canada has with Japan. ... Yours sincerely, Christine SavageActing Director Provincial and InternationalRelations Division c.c.       ...

You have provided us with the following fact situation: 1.      2.                       24(1) 3.      4.      5. 6.                       24(1) 7.      ...