Search - 2002年 抽纸品牌 质量排名

Gagnon Le 10 juin 2002 Monsieur, Objet: Application du paragraphe 55(2) de la Loi La présente est en réponse à votre lettre du 1er mai 2002 dans laquelle vous nous avez demandé si le paragraphe 55(2) de la Loi de l'impôt sur le revenu serait applicable en raison du rachat des actions privilégiées dans les deux scénarios décrits ci-dessous. ... La juste valeur marchande et la valeur de rachat des 1 000 actions privilégiées du capital-actions de OPCO est de 1 million $. 5. ... OPCO rachètera les 1 000 actions privilégiées émises et en circulation de son capital-actions, pour un montant de 1 million $ en argent. ...

2002 Ruling 2001-0115733- damage settlement 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. ... The amount of the Final Settlement will be divided as follows: Description Taxpayers Principal Interest Total (a) Investments Claimant 1 XXXXXX XXXXX XXXXXX (b) RRSP Claimant 2 XXXXXX XXXXX XXXXXX (c) Loan- settlement Claimant 4 XXXXXX XXXXX XXXXXX (d) Bank accounts- replacement Claimant 5 (Business Account) XXXXXX XXXXX XXXXXX (e) Duplicate cheques- replacement Claimant 2 & Claimant 3 XXXXXX XXXXX XXXXXX (f) Duplicate cheques- replacement Claimant 5 (Trust Account) XXXXXX XXXXX XXXXXX (g) Reimbursement of various expenses Claimant 2, Claimant 3 & Claimant 5 XXXXXX XXXXXX Subtotal XXXXXX XXXXX XXXXXX (h) Damages Claimant 2, Claimant 3 & Claimant 5 XXXXXX Total estimated amount of the Final Settlement $XXXXX 8. ... This ruling is given subject to the general limitations and qualifications set forth in Information Circular 70-6R5, dated May 17, 2002, issued by the Canada Customs and Revenue Agency ("CCRA"), and is binding on the CCRA provided the Final Settlement is reached and executed on or before XXXXXXXXXX. ...

6 November 2002 External T.I. 2002-0150635- FORGIVEN AMOUNT FOREIGN CURRENCY Unedited CRA Tags 80(2)(k) 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. ... At Time 2, U.S.$1 = Can$1.25, with the result that the Debt Obligation becomes U.S.$8,000. 4. ... At Time 3, U.S.$1 = Can$0.95. 5. For the purposes of this response, you have asked us to assume that no new obligation was created on the redenomination described in paragraph 2 above. ...

2002 Ruling 2001-0115973 F- Butterfly Unedited CRA Tags 55 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. ... Le CV des XXXXXXXXXX actions ordinaires et XXXXXXXXXX actions privilégiées de catégorie "A" est respectivement de XXXXXXXXXX $ (XXXXXXXXXX $ par action) et de XXXXXXXXXX $ (XXXXXXXXXX $ par action). ... Le solde du compte d'IMRTD de PORTCO1 était de XXXXXXXXXX $ au XXXXXXXXXX. ...

12 February 2002 Internal T.I. 2002-0119057 F- Perte du décédé et intérêt Unedited CRA Tags 161(7)(b)(ii) 164(6) 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. ... Le 8 mars 2002 Centre fiscal de Shawinigan-Sud Administration Centrale Division des Appels Section des opérations Section 505 internationales et des fiducies À l'attention de Monsieur Freddy Peters Fouad Daaboul (613) 957-2053 2002-011905 XXXXXXXXXX La présente est en réponse à votre fac-similé du 18 janvier 2002, et aux renseignements additionnels qui ont été reçus le 29 et le 31 janvier 2002, ainsi qu'à nos conversations téléphoniques (Peters / Daaboul) par lesquels vous désirez connaître notre opinion concernant le sujet mentionné en titre dans la situation décrite ci-après. ... Aubin de la Section succession & fiducies du Bureau des services fiscaux de Montréal. ...

30 April 2002 Internal T.I. 2002-0130827- Insurance commissions paid to non-resident Unedited CRA Tags 212(1)(d)(iii) 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. ... April 30, 2002 Ms. Colleen Wells Income Tax Rulings Directorate International Audit International and Trusts Division Calgary Tax Services Office International and Trusts Section Éric Allard-Pouliot (613) 957-2097 2002-013082 Technical Interpretation Request Insurance commissions paid to non-residents This is in reply to your memorandum of March 19, 2002, regarding the above-noted subject. ... The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work [...], any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, tangible personal property or for information concerning industrial, commercial or scientific experience [...]" ...

17 June 2002 Internal T.I. 2001-0111717 F- BFT ET CONSTRUCTION MAISON EN USINE Unedited CRA Tags 125.1 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. ... Par contre, pour les fins du calcul du CBFT, les " activités admissibles " telles que définies à l'article 5202 du Règlement de l'impôt sur le revenu comprennent seulement les activités indiquées qui sont exercées dans le cadre des opérations de fabrication ou de transformation. Les activités telles que le transport ou l'installation des maisons usinées ne seront donc pas des activités admissibles pour les fins de la détermination du " coût en main-d'œuvre de fabrication et de transformation " et du " coût en capital de fabrication et de transformation ". ...

2002 Ruling 2001-0110223- UNFUNDED SUPPLEMENTAL PENSION PLAN Unedited CRA Tags 248(1) 56(1)(a) 5(1) 6(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. ... XXXXXXXXXX 2001-011022 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling- XXXXXXXXXX This is in reply to your letters of XXXXXXXXXX and various telephone calls (XXXXXXXXXX) requesting an advance income tax ruling for the above-noted taxpayer. ... (ii) Early Each member who retires early shall receive an immediate pension calculated as for normal pension above: Without reduction if the member had attained age XXXXXXXXXX or had satisfied the rule of XXXXXXXXXX (age + credited service = XXXXXXXXXX). ...

24 July 2002 Internal T.I. 2002-0137407- Overseas Employment Tax Credit Unedited CRA Tags 122.3(1) 122.3(1.1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... July 29, 2002 Marcel Querry International Section Policies & Publications- Unit II S. Leung Policy & Business Management Division 952-4666 International Tax Directorate 344, Slater Street, 6th Floor 2002-013740 Overseas Employment Tax Credit ("OETC") We are writing in response to your e-mail correspondence of April 29, 2002 in which you requested our comments on whether the employer in the situation outlined below would be considered to be carrying on business outside Canada for the purposes of subparagraph 122.3(1)(b)(i) of the Income Tax Act (the "Act"). ...

Principal Issues: whether Carnegie Hero Fund Prize is a prescribed prize Position: yes Reasons: fits criteria in Reg 7700, June 4, 2002 International Tax Services Office HEADQUARTERS 2204 Walkley Road Denise Dalphy, LL.B. Ottawa (613) 941-1722 Attention: Mr Bruno Hrehoruk 2002-014218 Carnegie Hero Fund Commission Prize We are writing in reply to your memorandum dated April 8, 2002 to Laurie Watters, which was forwarded to us on May 22, 2002 wherein you enquired whether the above-referenced award is a "prescribed prize" for the purposes of subparagraph 56(1)(n)(i) of the Income Tax Act (the "Act") and section 7700 of the Income Tax Regulations (the "Regulations"). The following information about the prize is on the website " www.carnegiehero.org ". 1. ...