Search - 2002年 抽纸品牌 质量排名

3 July 2008 External T.I. 2007-0251471E5- Motor Vehicles & Automobiles- Personal Travel Unedited CRA Tags 6(1)(a) 248(1) 6(2) Principal Issues: Will a taxable benefit arise for the use of an employer provided motor vehicle to travel between home and work? ... 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. ...

4 November 2008 External T.I. 2008-0280701E5- Barter Transaction- Income Tax & GST Implications Unedited CRA Tags 9; ETA 165(1); ETA 153(1)(b); ETA 181.3 Principal Issues: 1. ... 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 a request for an advance income tax ruling submitted in the manner set out in Information Circular 70-6R5, "Advanced Income Tax Rulings", dated May 17, 2002. ...

2 March 2009 External T.I. 2008-0304991E5- 111(4)(e)- Land & Bldg Separate Capital Prop. ... You have requested that we provide our comments regarding the aforementioned analysis. 3) 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. ...

3 October 2007 External T.I. 2007-0250341E5- Collapsing an EPSP & Changing Service Providers--R Unedited CRA Tags 144 146 248 Principal Issues: 1. ... For more information about how to obtain a ruling, please refer to Information Circular 70-6R5, "Advanced Income Tax Rulings, dated May 17, 2002. ...

13 February 2006 External T.I. 2005-0161451E5- Indian employment income & loss from business Unedited CRA Tags 18(1)(c) 81(1)(a) Principal Issues: Two questions are posed: 1) if a status Indian incorporates a reserve-resident company and employs himself to perform duties off-reserve, is his employment income tax-exempt? ... For more information about how to obtain a ruling, please refer to Information Circular 70-6R5, "Advance Income Tax Rulings, dated May 17, 2002. ...

21 February 2006 External T.I. 2005-0120751E5- Specified Investment Business & Partnerships Unedited CRA Tags 125(7) Principal Issues: Would the exclusion in paragraph 125(7)(b) at the definition of specified investment business be met where the relevant associated corporation was a corporate partner and the partnership provided services to the particular corporation? ... (b) any other corporation [Bco, in this case] associated with the corporation provides, in the course of carrying on an active business,...administrative...services to the corporation in the year and the corporation could reasonably be expected to require more than 5 full-time employees if those services had not been provided" Our Comments As explained in Information Circular 70-6R5, dated May 17, 2002, it is not this Directorate's practice to comment on proposed transactions involving specific taxpayers other than in the form of an advance income tax ruling. ...

13 February 2004 External T.I. 2003-0046181E5- Indian, Corporate & Business Income Unedited CRA Tags 81(1)(a) Principal Issues: 1) Will income generated by a corporation owned by a status Indian be tax exempt? ... 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, Advanced Income Tax Rulings, dated May 17, 2002. ...

26 May 2004 External T.I. 2004-0067081E5- Board & Lodging Allowance-Special Work Site Unedited CRA Tags 6(6)(a) 6(1)(b) Principal Issues: Whether a board and lodging allowance can be excluded as a taxable benefit if the employee owns two self-contained domestic establishments, one of which is in the vicinity of the special work site. ... 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 ruling request submitted in the manner set out in Information Circular 70-6R5, Advance Income Tax Rulings, dated May 17, 2002. ...

1 February 2005 External T.I. 2004-0083921E5 F- Société mandataire, gain & CIÉ Unedited CRA Tags 126 Principales Questions: Voir ci-dessous Position Adoptée: Voir ci-dessous Raisons: Voir ci-dessous XXXXXXXXXX 2004-008392 Fouad Daaboul Le 1er février 2005 Madame, Objet: Corporation mandataire et Crédit pour impôt étranger La présente est en réponse à votre demande du 30 juin 2004 concernant le sujet mentionné en titre dans la situation décrite ci-après. ... 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. ...

21 November 2005 External T.I. 2005-0143231E5- Terminal Charge / ONT Tax Reduction Unedited CRA Tags 6(2) Principal Issues: (a) The taxable status of a $XXXXXXXXXX terminal loss incurred by an employer in respect of a leased automobile at the end of the lease- should the entire amount of the terminal loss be included in the employee's income as a taxable benefit? ... Randy Hewlett XXXXXXXXXX 613-957-2049 2005-014323 November 21, 2005 Dear XXXXXXXXXX: Re: Automobile Benefit / Ontario Tax Reduction We are writing in response to your letter of April 30, 2005, which was sent to the CRA's Summerside Taxation Center. ... 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. ...