Search - 2002年 抽纸品牌 质量排名

16 May 2002 External T.I. 2002-0135765- E-Commerce & Computer Software Unedited CRA Tags 212(1)(d) 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 Paper Internet Commerce, which evolved from 2 sources:- a 1998 CCRA Technical Advisory Group (TAG) on Interpretation & International Cooperation; and- The "Taxation Framework Conditions", agreed upon in Ottawa in 1998 by member countries of the OECD. 2. ... Gilles Gosselin May 15, 2002 ...

5 September 2002 External T.I. 2002-0147315- PARTNERSHIP AS A PARTNER & 98 (3) Unedited CRA Tags 98(3) 102(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. ... Gibbons, CGA September 5, 2002 Dear XXXXXXXXXX: We are replying to your email dated June 17, 2002, concerning whether subsection 98(3) of the Income Tax Act (the "Act") may be used when one of the partners in the particular partnership is itself a partnership or even if all of the partners are partnerships. ...

13 May 2002 External T.I. 2002-0135555- French & Entitlement to Treaty Benefit Unedited CRA Tags Article IV(l), Canada France Treaty 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. ... Reasons: N/A International Fiscal Association (Canadian Branch) International Tax Seminar, May 13, 2002, CCRA Roundtable- Response to Question 6 Question 6- SNCs The CCRA has confirmed in two technical interpretations that in its view a French société en nom collectif ("SNC") constitutes a partnership for Canadian tax purposes even in circumstances where it has made an election under French law to be taxed domestically in France as a corporation (see AC59718 and 9221815). ...

1 May 2002 External T.I. 2002-0133145 F- RAP- BAIL & ACTIONS Unedited CRA Tags 146.01(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. ... RAISON POUR POSITION ADOPTÉE: Situation particulière de fait pour laquelle nous avons déjà rendu des décisions positives pour les fins de la définition de " résidence principale " à l'article 54 de la Loi. ... Roy, CGA Le 1er mai 2002 Monsieur, Objet: Régime d'accession à la propriété ("RAP") La présente est en réponse à votre lettre du 4 avril 2002 par laquelle vous nous demandez si vous êtes admissible à participer au RAP si vous achetez une unité qui est composée d'un bail en propriété et d'un nombre d'actions de la société détenant l'immeuble. ...

14 November 2002 External T.I. 2002-0136625- Compound interest & thin capitalization Unedited CRA Tags 18(5) 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. ... Thomson November 14, 2002 Dear XXXXXXXXXX: Re: Compound Interest and Thin Capitalization This is in reply to your letter of April 24, 2002, in which you ask for our comments on the following hypothetical scenario: A Canadian corporation (Canco) has an outstanding, interest-bearing loan owing to a specified non-resident. ... Yours truly, Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate ...

14 March 2002 External T.I. 2002-0119695 F- Income & Losses/Business or Property Unedited CRA Tags 9(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. ... Prud'Homme (613) 957-8975 Le 14 mars 2002 Madame, Objet: Demande d'interprétation technique concernant l'article 9 de la Loi de l'impôt sur le revenu- Personne agissant à titre de mandataire La présente est en réponse à votre lettre du 22 janvier 2002 dans laquelle vous nous avez demandé notre opinion concernant l'application de l'article 9 de la Loi de l'impôt sur le revenu (ci-après la " Loi ") à une situation donnée dans laquelle une personne agirait à titre de mandataire pour une autre personne. ... Les services de billetterie d'une entreprise spécialisée (ci-après l' " Entreprise Spécialisée ") seraient retenus pour la vente des billets. ...

12 June 2002 External T.I. 2002-0141115- MGM FEES & BONUSES Unedited CRA Tags 67(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. ... Reasons: The situation is not covered by the CCRA policy outlined in Income Tax Technical News Issue No. 22, dated January 11, 2002. ... Gibbons, CGA June 12, 2002 Dear XXXXXXXXXX: We are replying to your letter dated May 9, 2002, in which you requested our comments on the application of section 67 of the Income Tax Act where a shareholder/manager's bonus is paid to a family trust. ...

4 November 2002 External T.I. 2002-0158885 F- Alloc. of Safe Inc. & Disc. ... Prud'Homme (613) 957-8975 Le 4 novembre 2002 Madame, Objet: Demande d'interprétation technique concernant le paragraphe 55(2) de la Loi de l'impôt sur le revenu La présente est en réponse à votre lettre du 21 août 2002 dans laquelle vous nous avez demandé notre opinion concernant l'application du paragraphe 55(2) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") dans une situation particulière donnée. ... Pour ce faire, les opérations suivantes seraient effectuées. c) Messieurs A et B procéderaient chacun à la création d'une société de gestion (ci-après " GESCO A " et " GESCO B "). ...

15 May 2002 External T.I. 2002-0105485- HEALTH & WELFARE TRUST Unedited CRA Tags 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. ... Principal Issues: 1. whether rules in IT-85R2 will apply where no actuarial info, but the only money that will be transferred to the trust is money that will be payable in the trust in the same year to employees 2. whether H&W trust rules apply where 2-tiered trust Position: 1.yes 2. issue withdrawn Reasons: 1. pay-as-you go plans acceptable 2. no clear business necessity for an additional trust XXXXXXXXXX 2001-010548 Denise Dalphy, LL.B. (613) 941-1722 May 15, 2002 Re: Request for Technical Interpretation We are writing in reply to your letters dated September 5, 2001 and March 27, 2002 concerning proposed arrangements for a trust to fund certain employee benefits. ... However, as discussed in our (XXXXXXXXXX/Dalphy) telephone conversation of May 7, 2002, we will provide the following general comments. ...

18 January 2002 External T.I. 2001-0116185- ERRORS & OMISSIONS INSURANCE Unedited CRA Tags 9(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. ... January 18, 2002 Dear XXXXXXXXXX: Re: Tax Planning- Errors and Omissions Insurance We are writing in response to your letter dated December 24, 2001, wherein you requested our opinion on whether it would be beneficial from a tax perspective for you to purchase errors and omissions insurance for your business. ...