Search - 2002年 抽纸品牌 质量排名
Results 41 - 50 of 2346 for 2002年 抽纸品牌 质量排名
Technical Interpretation - Internal
31 July 2002 Internal T.I. 2002-0143137 - EXPENSES & BENEFITS YACHTS
31 July 2002 Internal T.I. 2002-0143137- EXPENSES & BENEFITS YACHTS Unedited CRA Tags 18(1)(1) 1102(1)(F) 15(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. ... July 31, 2002 Mr. Leonard Fornelli HEADQUARTERS Verification and Enforcement Division Randy Hewlett, B.Comm. Ottawa Tax Services Office 613-957-8973 2002-014313 Deductible Expenses and Shareholder Benefits- Yachts We are writing in response to your inquiry of May 29, 2002, regarding the above-noted issue. ...
Technical Interpretation - External
5 June 2002 External T.I. 2002-0122665 - Shareholder rights plans & Section 86.186.1
5 June 2002 External T.I. 2002-0122665- Shareholder rights plans & Section 86.186.1 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. ... At the time that we received your correspondence, we understood from XXXXXXXXXX (telephone conversation of February 20, 2002, XXXXXXXXXX/Erskine), that you did not expect a written response from us commenting on your submission, however, we understand that you have recently changed your mind (telephone conversation of May 2002, Biscaro/XXXXXXXXXX) and we are therefore responding accordingly. ... As was explained at the International Fiscal Association seminar in Toronto on May 13, 2002, the CCRA does not intend to establish an administrative position with respect to this issue. ...
Technical Interpretation - Internal
5 July 2002 Internal T.I. 2002-0144257 - 20(12) Deduction & Accrual Basis Income
5 July 2002 Internal T.I. 2002-0144257- 20(12) Deduction & Accrual Basis Income Unedited CRA Tags 126 (1) 126 (7) 20 (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. ... July 5, 2002 Ms. Sheila Barnard Eliza Erskine Individual Returns and Payments 952-1361 Processing Directorate 25 McArthur Road, 8th Floor, Tower C 2002-014425 Interaction Between the Foreign Tax Credit ("FTC") Calculated Under Subsection 126(1) of the Income Tax Act (the "Act") and the Deduction Available Under Subsection 20(12) of the Act (the "20(12) Deduction"), Where the Foreign-Source Income is Taxed in Canada on an Accrual Basis and Taxed in the Foreign Country on a Cash Basis We are writing in response to your email letters to us of May 27, 2002 (the "May Email Letter"), and June 6, 2002 (the "June Email Letter"), regarding the above-noted subject. We also acknowledge our telephone conversation with you of June 19, 2002 (Wilson/Barnard). ...
Technical Interpretation - External
8 February 2002 External T.I. 2001-0092375 - FORMER SPOUSE & VOID MARRIAGE
8 February 2002 External T.I. 2001-0092375- FORMER SPOUSE & VOID MARRIAGE Unedited CRA Tags 73(1) 73(1.01)(b) 252(3) 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. ... Taylor [84 DTC 6234]. 2001-009237 XXXXXXXXXX Allan Nelson, C.M.A. (613) 443-7253 February 8, 2002 Dear XXXXXXXXXX: Re: Technical Opinion Request We are writing in reply to your letter to us dated July 12, 2001, concerning the possible application of subsection 73(1) of the Income Tax Act (the "Act"). ...
Ruling
2002 Ruling 2002-0167263 - CHANGES TO TERMS OF DEBT & CONSEQUENCES
2002 Ruling 2002-0167263- CHANGES TO TERMS OF DEBT & CONSEQUENCES Unedited CRA Tags 212(1)(b)(vii) 20(1)(f) 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. ... (b) Whether the cash amount paid in satisfaction of the XXXXXXXXXX % Interest is deductible under paragraph 20(1)(f)? ... XXXXXXXXXX 2002-016726 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in response to your letter dated XXXXXXXXXX, wherein you request an advance income tax ruling on behalf of the above-noted taxpayers. ...
Technical Interpretation - External
25 January 2002 External T.I. 2001-0110625 - FINES & PENALTIES (TEI)
25 January 2002 External T.I. 2001-0110625- FINES & PENALTIES (TEI) Unedited CRA Tags 18(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. ...
Ruling
2002 Ruling 2002-0124183 - HEALTH & WELFARE TRUSTS
2002 Ruling 2002-0124183- HEALTH & WELFARE TRUSTS Unedited CRA Tags 18(9) XXXXXXXXXX 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. ... XXXXXXXXXX 2002-012418 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter, dated XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above named taxpayer. ... 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. ...
Technical Interpretation - Internal
22 February 2002 Internal T.I. 2001-0101867 - Shareholder - Loans & 15(1)
22 February 2002 Internal T.I. 2001-0101867- Shareholder- Loans & 15(1) Unedited CRA Tags 15(1) 56(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. ... February 22, 2002 XXXXXXXXXX HEADQUARTERS XXXXXXXXXX Tax Services Office Reorganizations and Tax Avoidance Section Resources Division Michael Cooke (613) 957-2126 2001-010186 XXXXXXXXXX We are writing in response to your memorandum dated September 14, 2001, wherein you requested our views concerning the application of subsections 15(1) and 56(2) of the Income Tax Act (the "Act") where a corporation advances funds to another corporation at the direction of the controlling shareholder. ...
Ruling
2002 Ruling 2002-0165123 - HEALTH & WELFARE TRUST
2002 Ruling 2002-0165123- HEALTH & WELFARE TRUST Unedited CRA Tags 18(9) 6(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. ... XXXXXXXXXX 2002-016512 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX This is in reply to your letter dated XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above named taxpayer. ... 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. ...
Ruling
2002 Ruling 2002-0120233 - HEALTH & WELFARE TRUST
2002 Ruling 2002-0120233- 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. ... XXXXXXXXXX 2002-012023 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling This is in reply to your letter, dated XXXXXXXXXX, in which you requested an advance income tax ruling on behalf of the above named taxpayer. ...