Search - 2002年 抽纸品牌 质量排名

14 November 2002 External T.I. 2002-0136625- Compound interest & thin capitalization Unedited CRA Tags 18(5) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Thomson November 14, 2002 Dear XXXXXXXXXX: Re: Compound Interest and Thin Capitalization This is in reply to your letter of April 24, 2002, in which you ask for our comments on the following hypothetical scenario: A Canadian corporation (Canco) has an outstanding, interest-bearing loan owing to a specified non-resident. ... Yours truly, Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate ...

14 March 2002 External T.I. 2002-0119695 F- Income & Losses/Business or Property Unedited CRA Tags 9(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Prud'Homme (613) 957-8975 Le 14 mars 2002 Madame, Objet: Demande d'interprétation technique concernant l'article 9 de la Loi de l'impôt sur le revenu- Personne agissant à titre de mandataire La présente est en réponse à votre lettre du 22 janvier 2002 dans laquelle vous nous avez demandé notre opinion concernant l'application de l'article 9 de la Loi de l'impôt sur le revenu (ci-après la " Loi ") à une situation donnée dans laquelle une personne agirait à titre de mandataire pour une autre personne. ... Les services de billetterie d'une entreprise spécialisée (ci-après l' " Entreprise Spécialisée ") seraient retenus pour la vente des billets. ...

12 June 2002 External T.I. 2002-0141115- MGM FEES & BONUSES Unedited CRA Tags 67(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Reasons: The situation is not covered by the CCRA policy outlined in Income Tax Technical News Issue No. 22, dated January 11, 2002. ... Gibbons, CGA June 12, 2002 Dear XXXXXXXXXX: We are replying to your letter dated May 9, 2002, in which you requested our comments on the application of section 67 of the Income Tax Act where a shareholder/manager's bonus is paid to a family trust. ...

4 November 2002 External T.I. 2002-0158885 F- Alloc. of Safe Inc. & Disc. ... Prud'Homme (613) 957-8975 Le 4 novembre 2002 Madame, Objet: Demande d'interprétation technique concernant le paragraphe 55(2) de la Loi de l'impôt sur le revenu La présente est en réponse à votre lettre du 21 août 2002 dans laquelle vous nous avez demandé notre opinion concernant l'application du paragraphe 55(2) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") dans une situation particulière donnée. ... Pour ce faire, les opérations suivantes seraient effectuées. c) Messieurs A et B procéderaient chacun à la création d'une société de gestion (ci-après " GESCO A " et " GESCO B "). ...

31 July 2002 Ministerial Correspondence 2002-0149214- MC FINES & PENALTIES 65302 BC LTD Unedited CRA Tags 18(1)(A) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... XXXXXXXXXX July 31, 2002 Dear XXXXXXXXXX: The Honourable Elinor Caplan, Minister of National Revenue, has asked me to reply to your letter of June 13, 2002, concerning the adverse impact of a decision of the Supreme Court of Canada, on the deductibility of fines and penalties, and whether the Income Tax Act will be amended as a result of the decision. ...

15 May 2002 External T.I. 2002-0105485- HEALTH & WELFARE TRUST Unedited CRA Tags 6(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: 1. whether rules in IT-85R2 will apply where no actuarial info, but the only money that will be transferred to the trust is money that will be payable in the trust in the same year to employees 2. whether H&W trust rules apply where 2-tiered trust Position: 1.yes 2. issue withdrawn Reasons: 1. pay-as-you go plans acceptable 2. no clear business necessity for an additional trust XXXXXXXXXX 2001-010548 Denise Dalphy, LL.B. (613) 941-1722 May 15, 2002 Re: Request for Technical Interpretation We are writing in reply to your letters dated September 5, 2001 and March 27, 2002 concerning proposed arrangements for a trust to fund certain employee benefits. ... However, as discussed in our (XXXXXXXXXX/Dalphy) telephone conversation of May 7, 2002, we will provide the following general comments. ...

18 January 2002 External T.I. 2001-0116185- ERRORS & OMISSIONS INSURANCE Unedited CRA Tags 9(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... January 18, 2002 Dear XXXXXXXXXX: Re: Tax Planning- Errors and Omissions Insurance We are writing in response to your letter dated December 24, 2001, wherein you requested our opinion on whether it would be beneficial from a tax perspective for you to purchase errors and omissions insurance for your business. ...

10 May 2002 External T.I. 2002-0133495- GIFTS & AWARDS Unedited CRA Tags 6(1)(a) 5 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Young, CA May 10, 2002 Dear XXXXXXXXXX: Re: Gifts and Awards This is in reply to your letter of March 14, 2002, concerning whether the new policy on employer-provided gifts and awards would apply to long-service awards given by your company. ...

24 June 2002 Internal T.I. 2002-0147387- TRAVEL & VEHICLE EXP. SPECIAL DUTY PAY Unedited CRA Tags 8(1)(h) 8(1)(h.1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... June 24, 2002 Income Tax Appeals HEADQUARTERS John Crowley James Gibbons, CGA Manager 2002-014738 Deduction of employment expenses for special duty pay We are responding to your memorandum dated June 14, 2002, concerning the deduction of reasonable travel and motor vehicle expenses by a police officer for travel between the police station and another location while on "special duty pay" (SDP). ...

23 January 2002 External T.I. 2001-0092005- TRUST & CAPITAL GAINS EXEMPTION Unedited CRA Tags 110.6(2) 104(21.2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Reading of the particular legislation in section 110.6 and section 104 of the Act. 2001-009200 XXXXXXXXXX Allan Nelson, C.M.A. (613) 443-7253 January 23, 2002 Dear XXXXXXXXXX: Re: Technical Opinion Request We are writing in reply to your letter to us dated July 4, 2001, wherein you asked us to comment on whether the beneficiaries can claim their enhanced capital gains deductions on the amount of the capital gain that is designated to them by a trust. ... An amount designated to a beneficiary under subsection 104(21) must reasonably be considered to be part of the amount included in the beneficiary's income for that year under any of the provisions referred to in ¶ 1 above (see also ¶ 3 above)... ¶ 6. ...