Search - 2002年 抽纸品牌 质量排名

19 December 2002 External T.I. 2002-0171065- Arm's Length Purchase & Sale of Shares Unedited CRA Tags 39 80 12 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 2002-017106 December 19, 2002 Dear XXXXXXXXXX: Re: Arm's-Length Purchase and Sale of Shares of a Corporation This is in response to your letter dated September 24, 2002, wherein you requested our views on the application of certain provisions of the Income Tax Act ("the Act") in the following situation. ... To make such a request the advance income tax ruling must be submitted in accordance with the guidelines set out in Information Circular 70-6R5 dated May 17, 2002 ("IC 70-6R5"). ...

22 October 2002 External T.I. 2002-0161565- DIRECTOR & OTHER FEES Unedited CRA Tags 6(1)(c) 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. ... Seidel (613) 957-2058 October 22, 2002 Dear XXXXXXXXXX: Re: Honorariums We are writing in response to your letter dated September 4, 2002, concerning the applicability of paragraph 6(1)(c) of the Income Tax Act (the "Act") to "honorarium" payments made to certain individuals. ... Subsection 5(1) of the Act states that "... a taxpayer's income for a taxation year from an office or employment is the salary, wages and other remuneration, including gratuities, received by the taxpayer in the year". ...

3 May 2002 External T.I. 2002-0127425- surface lease & principal residence Unedited CRA Tags 54 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. ... Position: 1. question of fact whether adjacent land can be considered part of principal residence- but- partial disposition may be recognized Reasons: 1. as per paragraphs 1 & 2 of IT-200- capital portion is treated as partial disposition; See also IT-120R5 paragraphs 15 &16 (land >1/2 hectare may qualify if zoning restrictions don't allow smaller lots) & paragraph 18 (re-partial disposition) Lena Holloway, CA XXXXXXXXXX 613-957-2104 2002-012742 May 3, 2002 Dear XXXXXXXXXX: Re: Surface Leases This is in reply to your letter dated March 7, 2002 regarding the receipt of payments pertaining to the first year of a surface lease granted on land. ...

14 January 2002 External T.I. 2001-0104335- CCA CLASS OF GAS, HYDRO & WATER METERS Unedited CRA Tags Class 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. ... Young, CA January 14, 2002 Dear XXXXXXXXXX: Re: Capital Cost Allowance (CCA) Classification of Hydro, Gas and Water Meters We are writing in reply to your letter of October 2, 2001, concerning the classification of hydro, gas and water meters used in the normal business of the distribution of electricity, natural gas and water. ...

13 February 2002 External T.I. 2002-011815A- HEALTH & WELFARE TRUST-SURPLUS Unedited CRA Tags 18(1)(e) 18(1)(o) 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. ... Position: 18(1)(o) and (e) Reasons: 18(1)(o) and (e) February 13, 2002 Mr. ... Laval TSO (613) 941-1722 2001-011815 Health and Welfare Trusts Surplus Funds This is in response to your e-mail of January 14, 2002 wherein you enquired about the legislative basis for the position described in Interpretation Bulletin IT-85R2 ("IT-85R2"), namely that surplus funds of such a trust cannot revert to the employer. ...

9 September 2002 External T.I. 2002-0136125- HEALTH & WELFARE TRUST Unedited CRA Tags 18 104 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. ... Seidel (613) 957-2058 September 9, 2002 Dear XXXXXXXXXX: Re: Health and Welfare Trust We are writing in response to your letters dated April 18 and August 12, 2002, concerning the deductibility of various administration costs incurred by a health and welfare trust ("H&WT"). ...

2002 Income Tax Severed Letter 2002-0174651- Leveraged Buy-Out & Interest Ded. ... Reasons: New policies of CCRA concerning interest deductibility, announced at 2002 Canadian Tax Foundation, no longer distinguish between arm's length and non-arm's length situations in the leveraged buy-out described. XXXXXXXXXX 2002-017465 XXXXXXXXXX, 2002 Dear Sirs: Re: Supplementary Advance Income Tax Ruling Request XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX and is supplemental to our advance income tax ruling number 2001-009746 (the "Ruling"). ...

7 November 2002 CTF Roundtable Q. 1, 2002-0144140- CTF STEWART & WALLS Unedited CRA Tags 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. ... Principal Issues: 2002 Canadian Tax Foundation Q & A regarding the Supreme Court of Canada decisions in Stewart and Walls. ... ENDNOTES 1 B Stewart v The Queen (2002 SCC 46) 2 The Queen v Walls et al (2002 SCC 47) 3 William Moldowan v Her Majesty The Queen (77 DTC 5213) 4 See the Federal Court of Appeal decision in Avis Immobilien G.M.B.H. v. ...

2002 Ruling 2002-0169433 F- ALLOCATION DE RETRAITE & CONVENTION RETRAITE Unedited CRA Tags 248(1) 56(1)(x) 56(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. ... La rémunération des employés visés se situe entre XXXXXXXXXX $ à XXXXXXXXXX $. ... Par exemple, si l'employé renonce à un montant d'indemnité de XXXXXXXXXX $, le montant assigné à l'employé par la fiducie s'élèvera à XXXXXXXXXX $. ...

14 May 2002 External T.I. 2001-0097785- Deduction & Tax cr. on optional return Unedited CRA Tags 70(2) 104(23) 150(4) 114.2 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: Deductions available on optional returns under 70(2), 104(23)(d) & 150(4) 1. ... An RRSP deduction, like deductions for an ABIL, exploration & development, moving expenses, can only be claimed on the final return. ...