Search - 2002年 抽纸品牌 质量排名

24 April 2003 Internal T.I. 2002-0169537- SR & ED- ACQUIRING RIGHTS Also released under document number 2002-01695370. ... The October 16, 2002 memorandum described a scenario whereby a software developer builds onto an existing base using a development platform (the "Platform") to create a new software product. ... Canco 1 has represented that the Software was used as a tool to assist in the development of its technology / product, and that the Software could not directly achieve the goals initially set out and was rendered virtually useless. ...

3 February 2005 External T.I. 2005-0111871E5 F- Intérêts / mise à part de l'argent Unedited CRA Tags 20(1)(c) Principales Questions: Dans la mesure où l'entreprise continue d'être exploitée, les intérêts sur l'argent emprunté utilisé pour payer une dépense courante déductible continuent-ils d'être déductibles pour toute période postérieure à celle où la dépense a été effectuée? ... Tel qu'il est mentionné au paragraphe 22 de la circulaire d'information 70-6R5 du 17 mai 2002, nous ne donnons généralement pas d'opinion écrite concernant des opérations projetées autrement que par voie de décisions anticipées. ... Les présentes opinions ne constituent pas des décisions anticipées et, tel qu'il est mentionné au paragraphe 22 de la circulaire d'information 70-6R5 du 17 mai 2002, elles ne nous lient pas. ...

7 January 2003 External T.I. 2002-0133675- Cash Call Provisions & Contingent Rts Unedited CRA Tags 251(5)(b) 256(1.4) 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: Subject: Cash Call Provisions This is in reply to your letter of March 28, 2002 wherein you requested a technical interpretation on the application of paragraph 251(5)(b) and subsection 256(1.4) of the Income Tax Act (Canada) (the "Act") in respect of rights arising under a cash call agreement. ... These comments are provided in accordance with the practice outlined in paragraph 21 of Information Circular 70-6R5 issued on May 17, 2002. ...

21 September 2007 External T.I. 2007-0229191E5 F- Agent de voyages & impôt de la partie I.3 Unedited CRA Tags 181.2(3)c) Principales Questions: Aux fins de la partie I.3, faut-il inclure dans le capital d'une société les fonds reçus d'un client et déposés en fidéicommis ou en fiducie pour le compte des clients des agents de voyages? ... Tel qu'il est mentionné au paragraphe 22 de la circulaire d'information 70-6R5 du 17 mai 2002, nous avons comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ... En Ontario, les agents de voyages sont assujettis à la Loi de 2002 sur le secteur du voyage. ...

4 May 2005 External T.I. 2005-0120271E5 F- Change of Control- CDA & RDTOH Unedited CRA Tags 249(4) 256(7) 89(1) Principales Questions: In a given fact situation, where all the shares of a CCPC are sold to a sibling, whether (1) there is a change of control for the purpose of 249(4)? ... 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. ... 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'Agence du revenu du Canada à l'égard d'une situation factuelle particulière. ...

5 September 2003 External T.I. 2003-0020015- Interest in a UK Partnership & Rental Income Also released under document number 2003-00200150. ... XXXXXXXXXX 2003-002001 Attn: XXXXXXXXXX September 10, 2003 Dear XXXXXXXXXX: Re: Taxation of Foreign Source Income and Capital Gain We are writing in reply to your email of May 23, 2003, in which you requested our interpretation of the application of the Canada-United Kingdom Income Tax Convention (1978) (the "Convention") to the following situation:- The taxpayer is an individual, resident of Canada;- The taxpayer moved from the UK to Canada during the year 2000;- The taxpayer owns an interest in a partnership with two other persons;- The partnership runs a golf course located in Wales (UK);- The taxpayer also owned a house in Wales that he rented when he immigrated to Canada, until he sold it in 2002. ... In your example, this gain would be included in the taxpayer's income for the 2002 taxation year. ...

10 January 2003 External T.I. 2002-0166385- qsbc shares & connected Unedited CRA Tags 110.6(1) 186(4) 186(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. ... Our reading of the legislation. 2002-016638 XXXXXXXXXX Allan Nelson CMA (613) 443-7253 January 10, 2003 Dear XXXXXXXXXX: Re: Technical Opinion Request We are writing in reply to your letter to us dated October 1, 2002, wherein you asked for clarification concerning the definition of qualified small business corporation share ("QSBC share") in subsection 110.6(1) of the Income Tax Act (Canada) (the "Act"). ... As discussed with you during our December 10, 2002, telephone conversation (Nelson/XXXXXXXXXX), we will limit the balance of our discussion to your question of whether Aco would be considered a payer corporation that is connected with Cco for the purposes of the preamble in subparagraph (c)(ii) of the QSBC share definition in subsection 110.6(1) of the Act (the "Preamble"). ...

Your enquiry concerns the policy stated in Income Tax Technical News # 29 ("ITTN 29") and in particular, its application to the BC ITC. ... Therefore, in your opinion, the BC ITC would be included in income for the taxation year ended December 31, 2002 notwithstanding that the amount is deemed to be applied in a subsequent year. ... In either case, the amount would not be considered received in 2002. It would likely be considered received in the 2003 taxation year, and would therefore be reported in that year. ...

19 September 2003 External T.I. 2003-0034095- Specified bene of trust & change prin res Also released under document number 2003-00340950. ... The spousal beneficiary continued to occupy the property until some time in 2002, when she moved in with her daughter for medical reasons. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch- 4- ...

Le montant de ce choix aurait excédé le montant du CDC de XCO à ce moment d'environ XXXXXXXXXX $. ... Au cours de l'année 2002, YCO aurait fait un choix de verser un dividende en capital à ses actionnaires d'un certain montant en vertu du paragraphe 83(2). Les calculs visant à supporter le montant du CDC disponible en 2002 feraient état du versement d'un dividende en capital d'environ XXXXXXXXXX $ effectué en 1997. b) Nous comprenons qu'à votre connaissance, l'ARC n'aurait jamais reçu le choix de dividende en capital présumément effectué par YCO en 1997 (ci-après le "Choix de 1997"). ...