Search - 阿里拍卖 司法拍卖

22 June 1990 Ruling 5900543- Prêt sans intéret consenti par une fiducie Unedited CRA Tags 105(1)   Le 22 juin 1990 BUREAU DE DISTRICT DE MONTRÉAL BUREAU PRINCIPAL   Direction des décisions   Vicki Plant   (613) 957-4796   File No. 5-900543 Subject:  19(1) Vous trouverez ci-joint une demande de nouvelle cotisation que la contribuable mentionnée ci-dessus nous avait envoyée. ...

CV « Capital versé » au sens de la définition prévue au paragraphe 89(1). ... PBR « Prix de base rajusté » au sens de la définition prévue à l’article 54. ... Somme convenue « Somme convenue » au sens prévu au paragraphe 85(1). FAITS 1. ...

15 February 1990 Ruling 74493 F- Sale of Television Station Unedited CRA Tags n/a   February 15, 1990 19(1) Specialty Rulings   Directorate   Glen Thornley   (613) 957-2101   File No. 7-4493 Subject: Sale of Television Station This is in reply to your memorandum of November 3, 1989 requesting our opinion. 24(1) The first case cited is that of Francis Enderes and IEM Management Limited ("Enderes") v. ... We trust our comments will be of assistance in this matter. for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      ...

25 August 1991 Ruling 9119191 F- Fair Market Value of Shares- Retractability of the Shares Unedited CRA Tags 85(1)(e.2) 19(1) Dear Sirs: Re: Advance Income Tax Ruling 24(1) We are writing in response to your letter of July 15, 1991 wherein you requested our views. 24(1)                         You have asked the following questions: 1.      ... 2.     Would the Department accept a shareholder's agreement to limit the  ability of the shareholders to retract the preferred shares to a  certain percentage per year? ... 3.        Would the Department accept a shareholders agreement to have the total redemption amount payable over a period of time? ...

14 November 1989 Ruling 58963 F- Retirement Compensation Arrangement Unedited CRA Tags 56(10)(b), 60(j.1), 207.6(4), 248(1) specified financial institution, 248(1) retirement compensation arrangement 19(1) File No. 5-8963   D.S. Delorey   (613) 957-3495 November 14, 1989 Dear Sirs: Re:  Retirement Compensation Arrangement This is in reply to your letter of October 13, 1989 concerning the provisions of subsection 207.6(4) of the Income tax Act (the "Act"). ... The "grandfathered" EBP of which you are now the trustee will be treated as two separate plans consisting of (a)      a statutory plan that comes into existence on January 1, 1988 (assuming that the EBP was not materially altered between October 8, 1986 and that date), and (b)     the original plan, which is deemed not to be an RCA. ...

29 March 1990 Ruling 59311 F- Request for Designation as an Approved Research Unedited CRA Tags 37(1)(a)(ii)(B), 37(1)(a)(ii)(D) 19(1) File No. 5-9311   D. Turner   (613) 957-2094 March 29, 1990 Dear Sirs: Re: 24(1) Request for designation as an Approved Research Institute for purposes of Clause 37(1)(a)(ii)(B) of the Income Tax Act We are writing in reply to your request of December 21, 1989, that the  24(1)  be designated as an "approved research institute" for purposes of clause 37(1)(a)(ii)(B) of the Income Tax Act (the "Act"). It is the Department's view that the  24(1) However, as all Canadian universities are approved for purposes of the Act, payments to a Canadian university under clause 37(1)(a)(ii)(B) of the Act or to an incorporated hospital under clause 37(1)(a)(ii)(D) of the Act for scientific research and experimental development ("SR & ED") carried out by a joint undertaking such as the Institute will be deductible for income tax purposes under paragraph 37(1)(a) of then Act provided they meet the same requirements that are required when payments are made to an "approved research institute", namely: 1)     The taxpayer making the payments must have carried on business in Canada during the taxation year. 2)     The taxpayer must file prescribed form T661 containing prescribed information with his return of income for the particular taxation year. 3)     The payments must be of a current nature. 4)     The payments must be used for SR & ED carried on in Canada. 5)     The SR & ED must be related to the business of the taxpayer and the taxpayer must be entitled to exploit the results of the SR & ED. ...

Following the amalgamation, the issued and outstanding shares of the capital stock of Amalco were as follows: Shareholder Class of Number of Adjusted Cost Redemption Shares Shares Held Base amount per Share X Class A Shares XXXXX $ XXXXX $ XXXXX Class B shares XXXXX $ XXXXX $ XXXXX Class C Shares XXXXX $ XXXXX $ XXXXX Y Common Share XXXXX $ XXXXX Z Common Share XXXXX $ XXXXX Trust Common Share XXXXX $ XXXXX X held de jure control of Amalco prior to his death. 7. ... GRIP – $XXXXXXXXXX; c. CDA-$XXXXXXXXXX. The tax consequences resulting from X's death 13. ... The tax attributes of the Class A, B and C shares of the capital stock of Amalco that Estate held immediately after X's death are set out as follows: Class of Number of Paid Up Capital Adjusted Cost FMV Shares Shares Base A – XXXXX $ XXXXX $ XXXXX $ XXXXX Non- Voting Preferred B – XXXXX $ XXXXX $ XXXXX $ XXXXX Voting Preferred C – XXXXX $ XXXXX $ XXXXX $ XXXXX Voting Preferred 17. ...

Les expressions " sociétés privées " et " sociétés canadiennes imposables " ont le sens donné au paragraphe 89(1) de la Loi. Le terme " FIDUCIE " réfère à la Fiducie entre vif à être établie en vertu du régime d'intéressement décrit à la présente et dont les fiduciaires nommés par les SOCIÉTÉS seront tous résidents du Canada; " Agence " signifie l'Agence des douanes et du revenu du Canada. ... Les SOCIÉTÉS veulent établir un régime d'octroi de bonis à leurs employés (ci-après le " RÉGIME "). ...

// Is the amount paid to the member leaving the order, a non taxable donation? ... Ainsi, les Membres ne possèdent pas d’économies personnelles, à l’exception de biens dits « patrimoniaux ». 4. ... On lui donnera cependant une somme convenable pour subvenir à ses besoins de première nécessité (…) », ce qui est en conformité avec XXXXXXXXXX. 10. ...

Certificates Please forward a copy of each certificate issued under Class 34 to:      Claudia BarbourChiefTaxroll SectionWinnipeg Taxation CenterRevenue Canada, TaxationWinnipeg, ManitobaR3C 3N2 Revocations Subsection 1104(11) provides for a revocation under certain conditions of Class 34 certificates.  Please forward a copy of each revocation notice issued by your Department together with a covering letter setting out any relevant particulars such as, name of the engineer who made the inspection, date of inspection, etc. to:      DirectorAudit Applications DivisionAudit Programs DirectorateTaxation Programs BranchRevenue Canada Taxation875 Heron RoadOttawa, OntarioK1A 0L8 In addition we would suggest that in respect of each revocation, you retain indefinitely for your records copies of all relevant documentation such as engineers notes, taxpayers representations, etc. ... Revenue Canada Contact When taxpayers request the name of a contact at Revenue Canada you may inform them that:-      Written inquiries should be forwarded to the      Director-GeneralSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs BranchRevenue Canada Taxation875 Heron RoadOttawa, OntarioK1A 0L8-      For telephone inquiries they may call the Group #23 telephone person (613) 957-2088. ...