Search - 2002年 抽纸品牌 质量排名

OUR COMMENTS Written confirmation of the income 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 as described in Information Circular 70-6R5 dated May 17, 2002 issued by the Canada Revenue Agency. ... As a result, we are of the opinion that US Holdco satisfies paragraph 3 of Article XXIX A (LOB) and can benefit from the reduced rate of Canadian withholding tax in Article X of the Treaty, provided that US Holdco satisfies the conditions in Article X of the Treaty. for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

As explained in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002, this Directorate does not comment on transactions involving specific taxpayers except by way of an advance income tax ruling in respect of proposed transactions. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch c.c. ...

Written confirmation of the income 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 as described in Information Circular 70-6R5 dated May 17, 2002 issued by the Canada Revenue Agency. ... Yours truly, for Director Reorganizations and Resources Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

As explained in Information Circular 70-6R5, dated May 17, 2002, this Directorate does not comment on transactions involving specific taxpayers except by way of an advance income tax ruling in respect of proposed transactions. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

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 (ci-après l'"ARC") a comme pratique de ne pas émettre d'opinion écrite concernant des transactions projetées autrement que par voie de décisions anticipées. ... MNR, 84 DTC 1613, le juge de la Cour canadienne de l'impôt précise la portée de l'alinéa 8(1)g) en mentionnant que selon lui, l'employeur doit exploiter une entreprise de transport, au sens courant du terme, telle une entreprise commerciale de camionnage ou de transport ferroviaire ou aérien...., in accordance with established rule of interpretation of statutes, the meaning of the words "principal business was...goods transport" in paragraph 8(1)(g) of the Act must be gathered from their entire context. (...) ...

31 July 2006 External T.I. 2005-0156171E5- Leasehold interest as replacement property Unedited CRA Tags 13 44 1100(1)(b) 1102(4) & (5) of the Regulations. ... For more information about how to obtain a ruling, please refer to Information Circular 70-6R5, "Advanced Income Tax Rulings, dated May 17, 2002. ...

How payments made / received in a situation that does not involve a "farm-out" transaction of the type described in IT-125R4 are to be treated for income tax purposes. ... The procedures for requesting an advance income tax ruling are set out in Information Circular 70-6R5 dated May 17, 2002. ...

Chacun des Particuliers détiendrait 25 % des actions émises et en circulation du capital-actions d'une société donnée ("OPCO"). ... 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. ...

PERTCO a des pertes autres que des pertes en capital (au sens de la définition prévue au paragraphe 111(8)) inutilisées d'un montant total de 200 000 $. 8. ... 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. ...

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. ... The deduction would be $750 in each example (calculated as the lesser of the amounts determined under (a) to (c) in the preceding paragraph: (a) $750, (b) $25,000 x 3% = $750, and (c) $750). ...