Search - 2002年 抽纸品牌 质量排名

2009 Ruling 2009-0336261R3- transferable warrants & flow through shares Unedited CRA Tags 66(15); 66(12.6); 66(12.66) Principal Issues: 1. whether transferable flow-through warrants qualify as FTS Position: 1.if all conditions of definition in 66(15) met at the time warrant is exercised Reasons: 1. based on proposed transactions "agreement in writing" and other required conditions will be met when warrant is exercised XXXXXXXXXX 2009-033626 XXXXXXXXXX, 2009 Dear. ... The common shares of the Corporation are listed on the XXXXXXXXXX under the ticker symbol "XXXXXXXXXX " and are widely held by the public. 4. ... The above rulings are given subject to the general limitations and qualifications set forth in Information Circular 70-6R5 issued by the Canada Revenue Agency (the "CRA") on May 17, 2002 and is binding on the CRA provided that the proposed transactions commence before XXXXXXXXXX. ...

Entité C XXXXXXXXXX Entité D XXXXXXXXXX Entité E XXXXXXXXXX Entité F DÉFINITION DES TERMES Don Le don à être effectué par Société A à Entité B d'un montant de XXXXXXXXXX $. ... Montant du Don XXXXXXXXXX $. Période La durée de l'Emphytéose qui sera, au minimum, de XXXXXXXXXX ans. ... Ces décisions sont rendues sous réserve des conditions et restrictions générales énoncées dans la circulaire d'information 70-6R5 que nous avons publiée le 17 mai 2002 et nous lient pourvu que les opérations projetées soient complétées le ou avant le XXXXXXXXXX. ...

11 August 2003 External T.I. 2002-0176465- QFP USED BY INLAWS & DEATH OF SPOUSE Also released under document number 2002-01764650. ... Parnanzone August 11, 2003 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Qualified Farm Property This is in reply to your e-mail of November 27, 2002 regarding the above-noted subject. ... You referred to the situations in documents # 2000-0027385 (the "First Document") and # 2000-0052385 (the "Second Document") and asked for clarifications regarding the farming revenue and use tests in the definition of "qualified farm property" ("QFP") in subsection 110.6(1) of the Income Tax Act (the "Act"). ...

2004 Ruling 2004-0099651R3- Migration to Canada / PUC Reduction Unedited CRA Tags XXXXXXXXXX 84(4.1) Principal Issues: 1. ... The above ruling 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 provided that the proposed transactions are completed by XXXXXXXXXX. ... Yours truly, XXXXXXXXXX for Director International & Trusts Division Income Tax Rulings Directorate ...

2011 Ruling 2011-0416891R3- Fees for Digital Content & Management Services Unedited CRA Tags ITA: 212(1)(a),(d),(4),(5); Canada-U.S. ... The rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002, and are binding on the Canada Revenue Agency ("CRA") provided the proposed transactions are carried out before XXXXXXXXXX. ...

2013 Ruling 2012-0467721R3- IV(7)(b) & PUC increase CRA Tags 212(2) 84(1) 245 Treaties Article IV(7)(b) 83 Treaties Article X Principal Issues: 1. ... The rulings are based solely on the facts and proposed transactions described above and are subject to the limitation and qualifications set forth in Information Circular 70-6R5 issued on May 17, 2002. ...

2003 Ruling 2002-0164043- partnership- health & welfare trust Also released under document number 2002-01640430. ... The above rulings are given subject to the limitations and qualifications set out in Information Circular 70-6R5 dated May 17, 2002 and are binding on the Canada Customs and Revenue Agency ("CCRA") provided that the proposed transactions are completed by XXXXXXXXXX. ...

Par ailleurs, vous nous demandez le sens de la mention " Dépenses courantes / Proportionnées " apparaissant notamment à l'égard de l'élément 39 du " Tableau de projet no. 11- Gaz d'enfouissement ". ... Finalement, la mention " U.n.a. " apparaissant notamment à l'égard de l'élément 43 du " Tableau de projet no. 11- Gaz d'enfouissement " signifie " usually not applicable " qui peut être traduit en français par " généralement sans objet ". ... 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. ...

2010 Ruling 2010-0374141R3- Stock dividend from CFA & PUC Unedited CRA Tags 15(1); 15(1.1); 52(3); 53(2)(b)(ii); 84(4.2); 89(1); 95(7); 245(2); 248(1); 258(3); 258(5) Principal Issues: 1. ... Following the transactions described in paragraph 25 of this ruling letter, approximately XXXXXXXXXX % of Forco2's shares are owned by Forco1, while the remaining XXXXXXXXXX % are owned by XXXXXXXXXX. ... The rulings are based solely on the facts and proposed transactions described above and are subject to the limitation and qualifications set forth in Information Circular 70-6R5 issued on May 17, 2002. ...

2007 Ruling 2007-0235881R3- Class of German Arrangement & Treaty Benefits Principal Issues: 1. ... The Fund will be the only limited partner of the LP and will hold a XXXXXXXXXX% limited partnership interest and Newco will be the only general partner of the LP and will hold a XXXXXXXXXX % general partnership interest. 42. ... These rulings are given subject to the limitations and qualifications set forth in Information Circular 70-6R5 issued on May 17, 2002, and are binding on the Canada Revenue Agency provided that the Proposed Transactions are completed before XXXXXXXXXX. ...