Search - 2002年 抽纸品牌 质量排名

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"). ...

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). ...

Position: No Reasons: Legislation & Court positions XXXXXXXXXX 2012-044540 George A. ... Written confirmations of the tax implications inherent in particular transactions are provided by this Directorate where the transactions are proposed and are the subject matter of an advance income tax ruling submitted in the manner set out in Information Circular 70-6R5, "Advance Income Tax Ruling", dated May 17, 2002. ... Yours truly, Sharmini Ratnasingham for Director Business & Employment Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

14 November 2007 External T.I. 2007-0255831E5- Medical expenses,travel & lodging,heart transplant Unedited CRA Tags 118.2(2)(g) 118.2(2)(h) 118.2(2)(l.1) Principal Issues: Patient & spouse travelled 400 km for heart transplant; rented basic studio condo near hospital for 3 mths. Asked whether vehicle, food & lodging expenses qualify as a medical expenses and whether flat per km and per meal rates can be used without receipts. ... Information about this service is available in our Information Circular 70-6R5, Advanced Income Tax Rulings, dated May 17, 2002. ...

17 June 2013 External T.I. 2013-0486901E5- Petroleum & Natural Gas Lease CRA Tags 66(15) "Canadian resource property" 66.4 Principal Issues: How is an amount received for granting a lease of rights to explore for, drill for or extract petroleum, natural gas or other hydrocarbons reported for income tax purposes? ... 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 ("CRA"). ... Yours truly, Fiona Harrison, CPA, CA Manager, Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

22 October 2013 External T.I. 2013-0503311E5- Class. of steel tanks & oak barrel for CCA purpose CRA Tags 125.1(3) "manufacturing or processing" ITR 1109 "manufacturing or processing" ITR Schedule II- Class 8 ITR Schedule II- Class 29 ITR Schedule II- Class 43 Principal Issues: Whether steel tanks and oak barrels used for fermenting/clarifying/blending and/or aging wine, and acquired after March 18, 2007 and before 2016, would be included in class 29 of Schedule II of the Income Tax Regulations. ... 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 of an advance ruling request submitted in the manner set out in Information Circular 70-6R5, "Advance Income Tax Rulings", dated May 17, 2002. ... For further discussion in this regard, see IT-147R3, "Capital Cost Allowance – Accelerated Write-Off of Manufacturing and Processing Machinery and Equipment", which is available on the CRA's website. ...

7 January 2013 External T.I. 2012-0460791E5- Qualified Farm Property & Oil Reserves CRA Tags 110.6(1) 110.6(2) 66.4(5) 66(15) 110.6(1.3) 248 Principal Issues: Whether the taxpayer's farm would continue to meet the definition as a "qualified farm property", if oil reserves are discovered on the property. ... 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. ... Manager Resources Section Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

24 January 2003 External T.I. 2002-0180955- Active Solar System & Cogeneration Equip. ... Each of the four micro-turbine units and the eligible service connections can be included in Class 43.1 by virtue of meeting the requirements of paragraphs (a), (b), and (c) of Class 43.1. 2002-018095 XXXXXXXXXX David Shugar (613) 957-2134 January 24, 2003 Dear XXXXXXXXXX: Re: Eligibility for Class 43.1 We are writing in response to your correspondence of March 5, 2002, to Natural Resources Canada (NRCan), wherein you requested their views regarding the eligibility for Class 43.1, of an active solar system and a cogeneration system installed in XXXXXXXXXX (the "Company's") greenhouse at XXXXXXXXXX. ... With regard to the heat distribution system and the cost of buildings and structures that support and house the micro-turbine units, the postamble of paragraph (a) of Class 43.1 describes property that cannot be included in the class under that paragraph, namely: ".... buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), transmission equipment, distribution equipment, fuel storage facilities and fuel handling equipment," Since distribution equipment is specifically excluded, in our view, none of the components of the heat distribution system is eligible for inclusion in Class 43.1. ...

2 February 2012 External T.I. 2011-0423231E5- METC- Yoga Fees & Travel expenses Unedited CRA Tags 118.2(2)(g), (h) Principal Issues: 1- Whether yoga fees qualify as eligible medical expenses for the purposes of the medical expense tax credit ("METC") if recommended by a doctor. 2- Whether an individual can claim the travel expenses of more than one accompanying individual as eligible medical expenses for the purposes of the METC. ... Written confirmation of the tax consequences that apply to a particular fact situation is given by this Directorate only in the context of an advanced income tax ruling request submitted in the manner set out in Information Circular 70-6R5, Advanced Income Tax Rulings, dated May 17, 2002. ...