Search - 2002年 抽纸品牌 质量排名

Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... L'ensemble des travaux de forage sous terre totalisera XXXXXXXXXX mètres en forage pour un coût total maintenant estimé à XXXXXXXXXX $. 8. ... 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. ...

20 June 2006 External T.I. 2005-0149651E5 F- CEE / FEC Unedited CRA Tags 66.1(6) Principal Issues: In a given situation, where the exploration of a mining site starts up XXXXXXXXXX and costs must be incurred to make the site safe for the employees before further exploration can proceed, whether the costs related to making the site safe qualify as CEE? ... La situation Votre société a entrepris récemment des travaux préliminaires d'exploration à l'égard d'une "ressource minérale ", au sens prévu au paragraphe 248(1), sur une propriété minière située au Canada (ci-après la "Propriété") XXXXXXXXXX. ... Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, notre Direction a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ...

2006 Ruling 2005-0151001R3- Prescribed Shares / plan of arrangement Unedited CRA Tags 110(1)(d) 251(5)(b) Reg 6204(1) Reg 6204(3)(a) Principal Issues: Will the corporation that acquired the shares of the target Canadian public corporation be a "specified person" for purposes of subsection 6204(1) of the Income Tax Regulations? ... The above 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 dated May 17, 2002, and is binding on the CRA. ...

2 August 2013 External T.I. 2013-0475261E5- Eligible Dividend- Late Filing 89(14.1) & 184(3) CRA Tags 184(2) 89(14) 89(14.1) 184(3) Principal Issues: Whether, in the context of the particular hypothetical situation, subsection 89(14.1) of the Income Tax Act (the "Act") would apply at the time that an election is made for the purposes of subsection 184(3), such that the designation under subsection 89(14) would be deemed to be made at the time the designation is required to be made, with the result that the separate taxable dividend pursuant to subsection 184(3) is designated to be an eligible dividend? ... You have asked whether or not we would reconsider our conclusions in Technical Interpretation 2007-0244111I7 in the context of the hypothetical situation and in light of the provisions described above, and accept that the designation under subsection 89(14) would be deemed to be made at the time the designation is required to be made pursuant to subsection 89(14.1), with the result that the separate taxable dividend under subsection 184(3) would be designated to be an eligible dividend. 3) Our Comments Written confirmation of the 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 submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. ...

1 April 2003 External T.I. 2003-0004005- EMPLOYER-PROVIDED GIFTS & AWARDS Also released under document number 2003-00040050. ... XXXXXXXXXX 2003-000400 Wayne Antle, CGA April 1, 2003 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Employer-Provided Gifts and Awards This is further to your letter of October 7, 2002, concerning whether the policy on employer-provided gifts and awards outlined in Income Tax Technical News Release No. 22 (the "policy") would apply in various situations. ...

2003 Ruling 2001-0098963- HEALTH & WELFARE TRUST Unedited CRA Tags 18(9) 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. ... These rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 issued by the Canada Customs and Revenue Agency ("CCRA") on May 17, 2002, and are binding on the CCRA provided that the proposed transactions are implemented on or before XXXXXXXXXX. ...

2012 Ruling 2010-0355941R3- reverse subsidiary merger- 87(1) & 87(11) Unedited CRA Tags 87(1)(a) & 87(11)(b) Principal Issues: Whether the reverse subsidiary merger, as described below, will be considered an amalgamation in the context of subsection 87(11) within the meaning of that term in subsection 87(1) and whether, on the reverse subsidiary merger, a new corporation (Amalco) will be considered to have acquired each capital property of the subsidiary (Target) within the meaning of paragraph 87(11)(b)? ... Amalco deals with the XXXXXXXXXX Tax Services Office and files its federal corporate tax returns at the XXXXXXXXXX Taxation Centre; "Amalgamation" means the merger of Target and Subco, as described in Paragraph 12(l); "Arrangement" means the plan of arrangement described in Paragraphs 10 through 13 that was ordered by the Supreme Court of XXXXXXXXXX, pursuant to the provisions of the BCA1 to effect the transactions as described therein; "BCA1" means the XXXXXXXXXX Business Corporations Act, S.B.C. 2002 c.57, as amended; "BCA2" means the XXXXXXXXXX Business Corporations Act, R.S.O. 1990, c.B-16, as amended; "capital property" has the meaning assigned by section 54; "CRA" means the Canada Revenue Agency; "fair market value" or "FMV" means the highest price available in an open and unrestricted market, between informed, prudent parties, acting at arm's length and under no compulsion to act and contracting for a taxable purchase and sale expressed in terms of cash; "Forco" means XXXXXXXXXX; "Newco" means XXXXXXXXXX, a corporation incorporated under the BCA1; "New Forco" means XXXXXXXXXX, a corporation incorporated under the laws of XXXXXXXXXX, which is a wholly-owned subsidiary of Newco; "New Forco Note" means the non-interest bearing demand promissory note issued by New Forco, having a principal amount of $XXXXXXXXXX, as described in Paragraph 7; "paid-up capital" or "PUC" has the meaning assigned by subsection 89(1); "Paragraph" means a numbered paragraph in this letter; "pre-1972 capital surplus on hand" has the meaning assigned by subsection 88(2.1); "principal amount" has the meaning assigned by subsection 248(1); "public corporation" has the meaning assigned by subsection 89(1); "Regulations" means the Income Tax Regulations, as amended; "Subco" means XXXXXXXXXX, a wholly-owned subsidiary of Acquireco; "Subject Transactions" means the completed transactions described in Paragraphs 10 through 13; "Target" means XXXXXXXXXX; "Target Loan" means the $XXXXXXXXXX loaned by Subco to Target, as described in Paragraph 12(b); "Target Note" means the note issued by Target to Subco, as described in Paragraph 12(b); and "taxable Canadian corporation" has the meaning assigned by subsection 89(1). ... The above rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 issued by the CRA on May 17, 2002 and are binding on the CRA. ...

24 March 2005 Internal T.I. 2005-0115921I7- Specified debt obligations & loan originating cost Unedited CRA Tags 248(1) 142.2(1) Reg 9004 Reg 8604 Principal Issues: (a) Are the taxpayers restricted financial institutions ("RFI") within the meaning of paragraph (e) of the definition in subsection 248(1)? ... Draft amendments If A Co and Leaseco are RFIs under the Act in its present form, they will continue to be RFIs under the draft amendments ("Draft Amendments") to the Income Tax Regulations dated December 20, 2002 (repealing Regulation 8604) and corresponding draft amendments to the Income Tax Act dated February 27, 2004 (see the draft schedule following subsection 260 of the Act), both applicable after December 19, 2002 provided the pending amendments are enacted substantially as described in the Draft Amendments. ...

Ce dernier pourra différer l’imposition d’une partie ou de la totalité du « remboursement de primes » par le transfert d’un montant notamment à un REER ou un fonds enregistrés de revenu de retraite (« FERR ») ou pour l’achat d’une rente admissible. ... La définition de « remboursement de primes » au paragraphe 146(1) L.I.R. n’est alors pas rencontrée. ... Voir à cet effet, Marc JOLIN « Les régimes enregistrés et le décès », dans Colloque – La planification successorale, Montréal, Association de planification fiscale et financière, 2002, pages 12 et 13. 9 Advenant une réponse négative à la question a). 10 À l’exception d’un montant libéré d’impôt relativement au REER. 11 Au sens du paragraphe 248(1) L.I.R., le terme « représentant légal » inclut notamment le liquidateur. 12 Art. 777 C.c.Q. 13 Conformément à une désignation de bénéficiaire valide dans le testament ou dans le contrat de REER. 14 Lorsque les conditions qui y sont énoncées ne s’appliquent pas, le Feuillet T4RSP doit être émis au nom du rentier décédé pour l’année du décès, constatant un montant égal à la JVM de tous les biens détenus dans le REER au moment du décès. 15 AGENCE DU REVENU DU CANADA, Formulaire T1090, « FERR d’un rentier décédé – Prestation désignée ou désignation jointe lors du décès d’un participant au RPAC ». 16 AGENCE DU REVENU DU CANADA, Feuillet de renseignements RC4178, « Décès du rentier d’un FERR ou d’un participant d’un RPAC». 17 AGENCE DU REVENU DU CANADA, Feuillet T4RIF, « État du revenu provenant d’un fonds enregistré de revenu de retraite». ...

Au 1er janvier 2001, le Contribuable détiendrait notamment 100 actions ordinaires de la société " Publico ", et ce depuis au moins trois mois. ... Perte réputée nulle = (le moindre de S, P et B) / S x L où S = le nombre d'actions disposées à ce moment 100 P = le nombre d'actions acquises durant la période décrite à l'alinéa 40(3.3)b) 50 B = le nombre d'actions restantes à la fin de cette période 50 L = la perte résultant de la disposition déterminée par ailleurs Et donc: Perte réputée nulle = 50 / 100 x L La moitié de la perte subie par le Contribuable considérée par l'ADRC comme étant réputée nulle aux termes de l'alinéa 40(3.4)a) serait réputée être sa perte résultant d'une disposition du bien effectuée immédiatement avant le premier en date des moments décrits aux alinéas 40(3.4)b)(i) à (v) qui serait postérieur à la disposition des 100 actions ordinaires de Publico. ... 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'ADRC à l'égard d'une situation factuelle particulière. ...