Search - 2002年 抽纸品牌 质量排名

5 May 2003 External T.I. 2002-0118705- Paragraphs 88(1)(c) & (d) bump Also released under document number 2002-01187050. ... 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 (IC-70-6R5) dated May 17, 2002. ...

18 October 2004 External T.I. 2004-0086351E5- Self-Employed & Bus. ... Our Comments Written confirmation of the tax implications inherent in particular transactions is given by this Directorate only where the transactions are proposed and are the subject matter of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. ...

25 November 2004 External T.I. 2004-0092851E5- NPO acquiring a building for office & for rental Unedited CRA Tags 149(1)(l) Principal Issues: Will an NPO lose its tax-exempt status if it purchases a building which will house its administration office but the balance of which will be rented out to earn income to cover administrative costs and contribute to salary expense? ... For more information about how to obtain a ruling, please refer to Information Circular 70-6R5, "Advanced Income Tax Rulings, dated May 17, 2002. ...

16 January 2003 External T.I. 2002-0170015- HEALTH & WELFARE TRUSTS Unedited CRA Tags 18(9) 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. ... Seidel (613) 957-2058 January 16, 2003 Dear XXXXXXXXXX: Re: Health and Welfare Trust We are writing in response to your letter dated October 16, 2002, concerning the requirements that must be met to qualify as a health and welfare trust ("H&WT") as described in Interpretation Bulletin IT-85R2 ("IT-85R2"). ...

23 January 2003 Internal T.I. 2003-0183797- Capital Div Account- MFC & MFT Distrib. ... Brooks Industry Specialist Trusts Section Financial Services Quebec Tax Services 165 de la Pointe aux Lièvres Street South Québec QC G1K 7L3 2003-018379 Capital Dividend Account We are replying to your query of September 9, 2002, in which you commented on our technical interpretation E 2000-0036585. ...

6 March 2015 Internal T.I. 2014-0549761I7- Internally generated goodwill & excluded property CRA Tags 110.6(1) 95(1) 149(10) Principal Issues: Whether internally generated goodwill should be considered in the determination of the excluded property status of shares of a foreign affiliate held by another foreign affiliate? ... Truong: Internally Generated Goodwill & Excluded Property Status We are writing in response to your e-mail dated June 25, 2014 wherein you asked whether internally generated goodwill should be considered in determining whether shares of a foreign affiliate ("FA2") of a corporation resident in Canada qualify as "excluded property", as that term is defined in subsection 95(1) of the Income Tax Act (the "Act"), of another foreign affiliate ("FA1") of the corporation. ... In a technical interpretation dated December 21, 1993 (document number 9319777) and a ruling issued in 2002 (document number 2002-0126653) this Directorate took the position that internally generated goodwill was property of the taxpayer immediately prior to the transition time such that it was deemed to be disposed of, and reacquired, by the taxpayer for an amount equal to its fair market value. ...

28 February 2003 External T.I. 2002-0180945- HONORARIA & TRAVEL EXPENSE Unedited CRA Tags 6(1)(c) 6(1)(b)(vii.1) 81(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. ... XXXXXXXXXX 613-957-8973 2002-018094 February 28, 2003 Dear XXXXXXXXXX: Re: Honoraria & Reimbursement of Travel Expenses We are writing in response to your letter of December 19, 2002, regarding a technical interpretation request on the above-noted issue, as it pertains to XXXXXXXXXX (the Committee). ...

7 May 2024 CALU Roundtable Q. 4, 2024-1007061C6- Shared Ownership & Charitable Gift Unedited CRA Tags 118.1, 148, 248 Principal Issues: Can the CRA provide an update on its views with respect to shared-ownership arrangements in the context of charitable giving? ... CALU Roundtable- May 2024 Question 4 – Shared Ownership Arrangements and Charitable Gifting Background There are circumstances where two parties may wish to jointly own and benefit from a life insurance policy. ... Since we have not had the opportunity to review specific shared ownership arrangements between donors and charities, it would be premature for us to attempt to provide general guidelines at this time or to comment on the impact, if any, of the draft gifting legislation released by the Department of Finance on December 20, 2002 on such arrangements. ...

L'impôt minimum s'élève à XXXXXXXXXX $ pour l'année 2003. ... Le montant calculé à l'alinéa 127(5)b) de la Loi (XXXXXXXXXX $) est moindre que le montant calculé à l'alinéa 127(5)a) de la Loi (XXXXXXXXXX $). ... Lors du calcul du montant de crédit d'impôt à l'investissement déductible de l'impôt payable par ailleurs pour les années d'imposition 2000, 2001 et 2002, le contribuable doit tenir compte du crédit d'impôt à l'investissement de 2003 qui n'a pas été déduit au cours de l'année 2003 ou d'une année antérieure à l'année de report. ...

TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 10 OCTOBRE 2014 APFF- CONGRÈS 2014 Question 4 Réorganisations de sociétés étrangères avec dérivation (spin off) et choix tardif Le 15 avril 2002, l'ARC a annoncé que le choix de l'article 86.1 L.I.R. avait été rajouté à la liste des choix qui peuvent être produits tardivement. ... D'autres exigences sont prévues au paragraphe 86.1(2) L.I.R. pour qu'il s'agisse d'une « distribution admissible ». ... Ceci dit, pour de nombreux contribuables qui ne sont pas des spécialistes en fiscalité, ces dispositions peu connues ont pu faire en sorte qu'ils n'ont pas tiré avantage de ces règles avantageuses, souvent par ignorance d'un choix possible ou même, dans certains cas, de l'ignorance qu'une telle distribution « admissible » a eu lieu. ...