Search - 2002年 抽纸品牌 质量排名

D possèdent chacun 25 % des actions ordinaires émises et en circulation du capital-actions de OPCO. 6. ... D et OPCO ont conclu une convention unanime entre actionnaires (" Convention ") au cours de l'année 2004, laquelle est toujours en vigueur. ... Nous vous soulignons que la présente opinion ne constitue pas une décision anticipée et, tel que mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, elle ne lie pas l'ARC à l'égard d'une situation factuelle particulière. ...

2008 Ruling 2008-0295711R3- Indian Band-Public Body & Function of Government Unedited CRA Tags 149(1)(c) Principal Issues: Is the Indian band a public body performing a function of government? ... This GIC will earn interest at a rate of XXXXXXXXXX %. Purpose of the Proposed Transaction The purpose of the proposed transaction is to generate additional income for the Indian Band to fund and support the governance, public works, infrastructure, social services and general development of the Indian Band. ... The above advance income tax ruling, which is based on the Act and Regulations in their present form and does not take into account any proposed amendments thereto, is given subject to the general limitations and qualifications set out in Information Circular 70-6R5, "Advance Income Tax Rulings", dated May 17, 2002, and is binding on the Canada Revenue Agency provided that the proposed transaction is completed by XXXXXXXXXX. ...

5 February 2003 Internal T.I. 2002-0177827- PENSION DIVISION LEGAL FEES & TAXABILITY Unedited CRA Tags 56(1)(a) 60(o.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. ... February 5, 2003 XXXXXXXXXX TSO HEADQUARTERS Income Tax Rulings Attention: XXXXXXXXXX Directorate Renée Shields (613) 948-5273 2002-017782 Pension Division Order This is in response to your facsimile received on December 6, 2002 regarding payments made pursuant to a Pension Division Order of the XXXXXXXXXX (the "Order"). ...

24 February 2003 External T.I. 2002-0149955- Section 116 & Share Consolidation116 Unedited CRA Tags 248(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. ... There is no basis for extending our administrative practice in IT-474 to the wind-up of Pubco2 situation. 2002-014995 XXXXXXXXXX Daniel Wong (613) 954-4949 February 24, 2003 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Taxable Canadian Property This is in reply to your letter of June 27, 2002 wherein you requested our opinion as to whether (a) the shareholders of a public corporation, Pubco1, would, in the share consolidation described in scenario A below, (i) be considered to have disposed of their pre-consolidation Pubco1 shares; and, (ii) where Pubco1 pays each of them cash not exceeding $200 in lieu of a post-consolidation fractional Pubco1 share, be allowed to treat the cash amount as a gain or loss from the disposition of such fractional share, or reduce, by the cash amount received, the adjusted cost base ("ACB") of their post-consolidation Pubco1 shares; and (b) we would waive the requirement to obtain a section 116 clearance certificate for the non-resident shareholders of a public corporation, Pubco2, where the non-resident shareholders dispose of their Pubco2 shares on the wind-up of Pubco2, and where, prior to the wind-up of Pubco2, Pubco2 shares are delisted from a prescribed stock exchange as described in scenario B below. ...

DESIGNATION DES PARTIES ET ABRÉVIATIONS Dans cette lettre, à l'exception du paragraphe 13, le nom et la dénomination sociale du contribuable, de même que certains termes, sont remplacés par le nom et la dénomination sociale ainsi que les abréviations suivants: XXXXXXXXXX OPCO L'Agence du revenu du Canada ARC " Frais d'aménagement au Canada " au FAC sens du paragraphe 66.2(5) " Frais d'exploration au Canada " au FEC sens du paragraphe 66.1(6) Juste valeur marchande JVM Loi de l'impôt sur le revenu Loi XXXXXXXXXX "Prix de base rajusté" au sens de PBR l'article 54 " Ressource minérale " au sens du Ressource Minérale paragraphe 248(1) "Société publique" au sens du SP paragraphe 89(1) FAITS 1. ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... Ces décisions sont rendues sous réserve des restrictions et des conditions générales énoncées dans la circulaire d'information 70-6R5 du 17 mai 2002, publiée par l'ARC et lient l'ARC pourvu que les opérations projetées soient complétées avant le XXXXXXXXXX. ...

Forco2 is owned XXXXXXXXXX % by Forco1 and XXXXXXXXXX % by Forco4. Forco2 is a non-resident in Canada, does not carry on business in Canada, and does not have a permanent establishment in Canada. ... The primary assets of Canco are: (i) a XXXXXXXXXX % interest in the Facilities, which includes cushion gas; (ii) a XXXXXXXXXX % interest in the PNG Rights; (iii) a XXXXXXXXXX % interest in the Storage Right; (iv) gas storage contracts; (v) XXXXXXXXXX; and (vi) cash and trade receivables. 12. ... These leasehold interests are held XXXXXXXXXX % for the benefit of Canco and XXXXXXXXXX % for the benefit of XXXXXXXXXX. ...

Is the income earned by a farmer under a FIT / microFIT contract considered farming income? ... Is the income earned by a farmer for the rental of farmland to a third party who enters into FIT / microFIT contract considered farming income? ... Would the income earned by a farmer under items 1 & 2 be considered incidental to farming income? ...

Is the income earned by a farmer under a FIT / microFIT contract considered farming income? ... Is the income earned by a farmer for the rental of farmland to a third party who enters into FIT / microFIT contract considered farming income? ... Would the income earned by a farmer under items 1 & 2 be considered incidental to farming income? ...

26 May 2010 External T.I. 2009-0342121E5- rooftop solar panels & class 43.2 Principal Issues: 1.will rooftop solar panels & equip qualify for inclusion in class 43.2 under various scenarios subject to the specified energy rules limiting CCA. 2.will claiming cca jeopardize the principal residence exemption? Position: 1.provided expenses incurred for the purpose of producing income & other conditions of the class are met; 2. the principal residence claim will not be jeopardized provided no cca claim is made on the building itself & the earning of income is ancillary to the residence use. ... Our Comments Written confirmation of the income tax implications inherent in particular transactions is given by this directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request as described in Information Circular 70-6R5 dated May 17, 2002 issued by the Canada Revenue Agency. ...

Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... L'ensemble des travaux de forage sous terre (phase I) totalisera XXXXXXXXXX mètres en forage pour un coût total maintenant estimé à XXXXXXXXXX $. 8. ... Les coûts estimés pour la seconde phase de forage sont évalués à XXXXXXXXXX $ totalisant XXXXXXXXXX mètres en forage XXXXXXXXXX. 9. ...