Search - 2002年 抽纸品牌 质量排名

3 January 2002 External T.I. 2001-0067955- Application of 75(2) & 107(4.1) to a trust Unedited CRA Tags 75(2) 107(4.1) 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. ... XXXXXXXXXX 2001-006795 Annemarie Humenuk Attention: XXXXXXXXXX January 3, 2002 Dear Sir: Re: Subsection 75(2) Following a Trust-to-Trust Transfer of Property This is in reply to your letter of January 12, 2001, concerning the attribution of income earned on property transferred to a trust from another trust in circumstances where subsection 75(2) applied to the income earned on the property when it was held by the first trust. ... Murphy Manager Trusts Section International & Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch?? ...

5 April 2002 External T.I. 2002-0127075- Trusts & loans to person related to spouse Unedited CRA Tags 70(6) 73(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. ... XXXXXXXXXX 2002-012707 Annemarie Humenuk April 5, 2002 Dear XXXXXXXXXX: Re: Loans Made by a Post-1971 Spousal or Common-law Partner Trust This is in reply to your letter of December 21, 2001, in which you ask whether a loan to any of the family members of the income beneficiary of a post-1971 spousal or common-law partner trust at a rate equal to that charged by a chartered bank to its best customers (the "prime rate") would taint the trust as a post-1971 spousal or common-law partner trust for the purposes of subsections 70(6) and 73(1) of the Income Tax Act. ...

15 February 2002 External T.I. 2002-0118755- CHILD SUPPORT ARREARS & INTEREST Unedited CRA Tags 56(1)(B) 60(B) 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. ... Eisner, CA (613) 957-8953 February 15, 2002 Dear XXXXXXXXXX: Re: Child Support Arrears and Interest This is in reply to your letter dated January 16, 2002, concerning the above-noted subject. ...

4 June 2002 External T.I. 2002-0125715- SR & ED- RELATED TO A BUSINESS Unedited CRA Tags 37(1)(a)(i) 37(8)(b) 37(8)(c) 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 2002-012571 Shaun Harkin, CMA June 4, 2002 Dear XXXXXXXXXX: Re: Technical Interpretation Request: Scientific Research and Experimental Development ('SR&ED") This is in reply to your letter of February 18, 2002 wherein you ask for our comments in respect of the following hypothetical situation: Hypothetical Situation (i) A Canadian incorporated private company functions as a Contract Research Organization ("CRO") and under the terms of its agreement with arm's length third parties it provides a variety of services, only some of which qualify under the definition of SR&ED in subsection 248(1) of the Income Tax Act (the "Act"). ...

5 June 2002 External T.I. 2002-0122665- Shareholder rights plans & Section 86.186.1 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. ... At the time that we received your correspondence, we understood from XXXXXXXXXX (telephone conversation of February 20, 2002, XXXXXXXXXX/Erskine), that you did not expect a written response from us commenting on your submission, however, we understand that you have recently changed your mind (telephone conversation of May 2002, Biscaro/XXXXXXXXXX) and we are therefore responding accordingly. ... As was explained at the International Fiscal Association seminar in Toronto on May 13, 2002, the CCRA does not intend to establish an administrative position with respect to this issue. ...

8 February 2002 External T.I. 2001-0092375- FORMER SPOUSE & VOID MARRIAGE Unedited CRA Tags 73(1) 73(1.01)(b) 252(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. ... Taylor [84 DTC 6234]. 2001-009237 XXXXXXXXXX Allan Nelson, C.M.A. (613) 443-7253 February 8, 2002 Dear XXXXXXXXXX: Re: Technical Opinion Request We are writing in reply to your letter to us dated July 12, 2001, concerning the possible application of subsection 73(1) of the Income Tax Act (the "Act"). ...

25 January 2002 External T.I. 2001-0110625- FINES & PENALTIES (TEI) Unedited CRA Tags 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. ...

14 March 2002 External T.I. 2001-0089595- Interation of 250(5) & 128.1(4)(b)(iv) Unedited CRA Tags 250(5) 128.1(4)(b)(iv) 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. ... Leung March 14, 2002 Dear XXXXXXXXXX: Re: Subsection 250(5) and subparagraph 128.1(4)(b)(iv) of the Income Tax Act ("Act") We are writing in reply to your letter of June 18, 2001 in which you requested our view on the interaction of subparagraph 128.1(4)(b)(iv) and subsection 250(5) of the Act. ...

15 December 2006 External T.I. 2006-0182471E5 F- Intérêts " explicitement identifiés " Unedited CRA Tags 12(1)c) Principales Questions: Demande de précision concernant la position administrative de l'Agence du revenu du Canada énoncée dans les Nouvelles techniques no 30 où cette dernière utilise l'expression " intérêts explicitement identifiés ". ... 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. ...

En outre, ce matériel admissible acheté avant 2012 sera inclus dans la nouvelle catégorie donnant droit au taux de DPA de 50 %. ... Vos questions Votre première question est de savoir si le " digesteur " utilisé dans le Projet pour produire du biogaz par le procédé de "co-digestion" pourrait être considéré un bien de la catégorie 43.1 de l'annexe II du Règlement? ... 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. ...