Search - 2002年 抽纸品牌 质量排名

. $50,000 @ 20% per year)? Our comments The situation that is described in your letter appears to involve a series of completed transactions involving specific taxpayers. Written confirmation of the tax implications inherent in particular transactions are given by this Directorate only where the transactions are proposed and are the subject matter of an advance ruling request submitted in the manner set out in Information Circular IC-70-6R5 dated May 17, 2002. ...

Erling Marvin Olsen 2002 DTC 6770, since the term "beneficiary" in proposed subsection 94.1(1) assigns to that term the meaning in proposed subsection 94(1), the term "beneficiary" can only have the meaning in proposed section 94. ... Manager for Director International & Trusts Division Income Tax Rulings Directorate ...

Note also that for years that begin after 2002, subsection 94.2(11) of the Act, as proposed in the draft legislation released on October 30, 2003, may apply to the life insurance policy. ... Yours truly, Olli Laurikainen, C.A., Manager for Director International & Trusts Division Income Tax Rulings Directorate ...

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. ... A review of all relevant provincial legislation would have to be undertaken and all pertinent facts would have to be known (e.g., details of the strata plan filed with the government, particulars regarding local municipal zoning bylaws at relevant times (past & present), accurate facts surrounding the history of the property including the expropriation, house demolition, green space requirements, etc.) to determine if the sale of the vacant lot could be treated as a disposition of part of the strata owners' principal residences. ...

Position: Yes Reasons: Application of the Law XXXXXXXXXX 2002-017678 Karen Power, CA (613) 957-8953 January 14, 2003 Dear XXXXXXXXXX: Re: Superficial Losses We are writing in response to your letter of November 26, 2002, wherein you requested our comments regarding the application of the definition of "superficial loss" in section 54 of the Income Tax Act (the "Act") to a particular series of purchase and sale of securities. ... The Canada Customs and Revenue Agency administratively accepts that the amount of the superficial loss may be determined by using the following algebraic formula: SL = (Least of S, P and B)/S x L where SL is the superficial loss, S is the number of items disposed at that time, P is the number of items acquired in the 61-day period, B is the number of items left at the end of period, and L is the loss on the disposition as otherwise determined. ...

XXXXXXXXXX 2002-013101 Annemarie Humenuk Attention: XXXXXXXXXX February 24, 2003 Dear XXXXXXXXXX: Re: Distribution of Capital from a Trust to a Non-Resident Beneficiary This is in reply to your letter of March 25, 2002, in which you ask us to reconsider our position in respect of a non-resident beneficiary's obligation to obtain a certificate of compliance under section 116 in respect of a capital distribution from a trust resident in Canada, which was announced at the 2001 Congress of the Association de planification fiscale et financière (APFF). ... This view is consistent with the views of Maurice Cullity, as expressed in his article published in volume 18 of the Estates, Trusts & Pensions Journal (pages 31-51), Post-Mortem Tax Planning: Renunciations, Disclaimers, Surrenders and Elections, where he notes that a release or surrender of an interest in a trust with no express intent to benefit any other person is considered to be a release or surrender of the interest to the trustees. ...

Un changement de contrôle entraîne généralement une présomption de fin d'exercice et l'application des règles prévues aux paragraphes 111(4) à 111(5.5) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") ce qui pourrait restreindre la déductibilité des pertes encourues avant le changement de contrôle. ... Pour établir la résidence d'une société aux fins de la Loi, il faut tenir compte des règles " de common law " et des dispositions de présomption contenues dans la Loi. Les paragraphes 15 et 16 du Bulletin d'interprétation IT-391R (ci-après le " Bulletin ") indiquent ce qui suit quant à la résidence d'une société. 15. ...

Nos commentaires Tel qu'il est mentionné au paragraphe 22 de la Circulaire d'information 70-6R5 du 17 mai 2002, l'Agence du revenu du Canada (ARC) a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ... Selon le paragraphe 7400(1) du Règlement de l'impôt sur le revenu (ci-après le " Règlement "), un plan d'aménagement forestier relatif à la terre à bois d'un contribuable est, pour les dispositions de biens effectuées après 2007, le plan écrit portant sur la gestion et l'aménagement de cette terre qui est décrit soit à l'alinéa 7400(1)a) du Règlement ou soit à l'alinéa 7400(1)b) du Règlement. ... Par ailleurs, dans la section " les potentiels ou les travaux de mise en valeur ", on indiquerait au propriétaire des pistes en regard de la mise en valeur, pistes pouvant s'exprimer en travaux forestiers à réaliser dans certains peuplements ou en un relevé des potentiels selon les ressources. ...

ACHATCO désire acquérir une participation de 70 % dans OPCO. 7. ACHATCO souscrira à un certain nombre de nouvelles actions ordinaires (du trésor) de OPCO, correspondant à 70 % du nombre d'actions ordinaires du capital-actions de OPCO présentement possédées par HOLDCO. ... Il y aura alors une acquisition du contrôle effectif de OPCO par ACHATCO pour les fins de la Loi, parce que ACHATCO et HOLDCO posséderont respectivement 70 % et 30 % des actions ordinaires émises et en circulation du capital-actions de OPCO. ... " Pour plus d'information en ce qui concerne la politique fiscale, vous devriez vous adresser au ministère des Finances. ...

Situation 1: Liquidation of FA2 Additional facts: * On June 15, 2013, FA2 loaned US$1000 to Canco ("FA2 Loan"); * The FA2 Loan will have a term of 10 years and no portion thereof will be repaid before the end of the term; * In February 2014, FA2 liquidates into FA1; and * Aside from the application of subsection 5905(7) of the Regulations, the liquidation results in no change to the surplus accounts of FA1 and FA2. ... Our Comments Written confirmation of the tax implications inherent in a particular transaction 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. ... In particular, subsection 90(6) of the Act states, in part, as follows: "Except where subsection 15(2) applies, if a person …receives at any time a loan from, or becomes at that time indebted to, a creditor that is at that time a foreign affiliate (referred to in subsections (9), (11) and (15) as the "creditor affiliate") of a taxpayer resident in Canada …. then the specified amount in respect of the loan or indebtedness is to be included in computing the income of the taxpayer for the taxpayer's taxation year that includes that time. ...